http://www.legislation.gov.uk/id/ukpga/1992/20

Excise duties

2Tobacco products

(1)

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

“TABLE
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.

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.”