PART IExcise Duties

2Tobacco products

(1)

For the Table in Schedule 1 to the M1Tobacco 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