PART IExcise Duties
2Tobacco products
1
For the Table in Schedule 1 to the [1979 c. 7.] Tobacco Products Duty Act 1979 there shall be substituted—
TITLE
1. Cigarettes
An amount equal to 21 per cent, of the retail price plus £13.42 per thousand cigarettes.
2. Cigars
£25.60 per kilogram.
3. Hand-rolling tobacco
£22.60 per kilogram.
4. Other smoking tobacco and chewing tobacco
£17.40 per kilogram."
2
This section shall be deemed to have come into force on 29th March 1980