(1)For the Table in Schedule 1 to the M1Tobacco Products Duty Act 1979 there shall be substituted—
| 1. | Cigarettes | An amount equal to 21 per cent. of the retail price plus £30·61 per thousand cigarettes. |
| 2. | Cigars | £47·05 per kilogram. |
| 3. | Hand-rolling tobacco | £49·64 per kilogram. |
| 4. | Other smoking tobacco and chewing tobacco | £24·95 per kilogram.” |
(2)This section shall be deemed to have come into force on 21st March 1986.