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Finance Act 1997
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8 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 £65.97 per thousand cigarettes. |
| 2. Cigars | £98.02 per kilogram. |
| 3. Hand-rolling tobacco | £87.74 per kilogram. |
| 4. Other smoking tobacco and chewing tobacco | £43.10 per kilogram. |
(2)This section shall be deemed to have come into force at 6 o’clock in the evening of 26th November 1996.
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