Finance (No. 2) Act 1997

Tobacco products duty U.K.

12 Rates of tobacco products duty. U.K.

(1) For the Table of rates of duty in Schedule 1 to the M1 Tobacco 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.

Marginal Citations

M1 1979 c. 7.