Point in time view as at 19/03/1991.
There are currently no known outstanding effects for the Finance Act 1991, Section 2.
(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 £40.15 per thousand cigarettes. |
| 2. Cigars | £61.72 per kilogram. |
| 3. Hand-rolling tobacco | £65.12 per kilogram. |
| 4. Other smoking tobacco and chewing tobacco | £28.69 per kilogram.” |
(2)This section shall be deemed to have come into force at 6 o’clock in the evening of 19th March 1991.
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