Finance Act 1995

10 Rates of duty.U.K.

(1)For the Table of rates of duty in Schedule 1 to the M1Tobacco Products Duty Act 1979 there shall be substituted—

TABLE
1. CigarettesAn amount equal to 20 per cent. of the retail price plus £55.58 per thousand cigarettes.
2. Cigars£82.56 per kilogram.
3. Hand-rolling tobacco£85.94 per kilogram.
4. Other smoking tobacco and chewing tobacco£36.30 per kilogram.

(2)This section shall be deemed to have come into force at 6 o’clock in the evening of 29th November 1994.

Commencement Information

I1S. 10 in force at 6 p.m. 29.11.1994: see s. 10(2).

Marginal Citations