Finance Act 1995 (c. 4)

Part I U.K. Duties of Excise

Tobacco products duty U.K.

11 Rates of duty: further provisions. U.K.

(1) For the Table of rates of duty in Schedule 1 to the M1 Tobacco Products Duty Act 1979, as substituted by section 10 above, there shall be substituted—

“ TABLE

1. Cigarettes	An amount equal to 20 per cent. of the retail price plus £57.64 per thousand cigarettes.
2. Cigars	£85.61 per kilogram.
3. Hand-rolling tobacco	£85.94 per kilogram.
4. Other smoking tobacco and chewing tobacco	£37.64 per kilogram.”

(2) This section shall be deemed to have come into force on 1st January 1995.

Commencement Information

I1 S. 11 in force on 1.1.1995: see s. 11(2).

Marginal Citations

M1 1979 c. 7.