(1)For the Table in Schedule 1 to the [1979 c. 7.] Tobacco Products Duty Act 1979 there shall be substituted—
| 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