(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 £44.32 per thousand cigarettes. |
| 2. Cigars | £67.89 per kilogram. |
| 3. Hand-rolling tobacco | £71.63 per kilogram. |
| 4. Other smoking tobacco and chewing tobacco | £29.98 per kilogram.” |
(2)This section shall be deemed to have come into force at 6 o’clock in the evening of 10th March 1992.