SCHEDULES

Section 2(1).

SCHEDULE 1U.K.Table of Rates of Tobacco Products Duty

[F1TABLE

1. CigarettesAn amount equal to 21 per cent. of the retail price plus £40.15 per thousand cigarettes.
2. Cigars£61.72 per kilogram.
3. Hand-rolling tobacco£65.12 per kilogram.
4. Other smoking tobacco and chewing tobacco£28.69 per kilogram.]

Textual Amendments

F1The Table in Sch.1 substituted (with effect from 6 p.m. on 19.3.1991) by Finance Act 1991 (c. 31, SIF 40:1), s. 2(1)(2).