Tobacco products dutyU.K.
12 Rates of tobacco products 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. Cigarettes... | An amount equal to 21 per cent. of the retail price plus £72.06 per thousand cigarettes. |
2. Cigars... | £105.86 per kilogram. |
3. Hand-rolling tobacco... | £87.74 per kilogram. |
4. Other smoking tobacco and chewing tobacco... | £46.55 per kilogram.” |
(2)This section shall come into force on 1st December 1997.