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Finance Act 2003

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1Rates of tobacco products duty

(1)For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 (c. 7) substitute—

Table
1. CigarettesAn amount equal to 22 per cent of the retail price plus £96.88 per thousand cigarettes.
2. Cigars£141.10 per kilogram.
3. Hand-rolling tobacco£101.42 per kilogram.
4. Other smoking tobacco and chewing tobacco£62.03 per kilogram.

(2)This section shall be deemed to have come into force at 6 o'clock in the evening of 9th April 2003.

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