(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 £34.91 per thousand cigarettes. |
| 2. Cigars | £53.67 per kilogram. |
| 3. Hand-rolling tobacco | £56.63 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 23rd March 1990.