Part IU.K.CUSTOMS AND EXCISE, VALUE ADDED TAX AND CAR TAX

CHAPTER IU.K. CUSTOMS AND EXCISE

Rates of dutyU.K.

2 Tobacco products.U.K.

(1)For the Table in Schedule 1 to the M1Tobacco Products Duty Act 1979 there shall be substituted—

TABLE
1. CigarettesAn 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.

Commencement Information

I1S. 2 in force at 6 p.m. 19.03.1991: see s. 2(2).

Marginal Citations