PART I U.K. Customs and Excise and Value Added Tax

Chapter I U.K. Customs and Excise

The rates of duty U.K.

1 Tobacco products. U.K.

(1) For the Table in Schedule 1 to the M1 Tobacco Products Duty Act 1979 there shall be substituted—

“ Table

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.

Marginal Citations

M1 1979 c. 7.