http://www.legislation.gov.uk/id/ukpga/1986/41/enacted

PART ICustoms and Excise and Value Added Tax

CHAPTER ICustoms and Excise

The rates of duty

1Tobacco products

1

For the Table in Schedule 1 to the [1979 c. 7.] 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.

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."