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Changes over time for: Cross Heading: Tobacco products duty


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 22/07/2004.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1993, Cross Heading: Tobacco products duty.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Tobacco products dutyU.K.
13 Rates of duty.U.K.
(1)For the Table in Schedule 1 to the Tobacco Products Duty Act 1979 there shall be substituted—
“ TABLE
1. Cigarettes | An amount equal to 20 per cent. of the retail price plus £48.75 per thousand cigarettes. |
2. Cigars | £72.30 per kilogram. |
3. Hand-rolling tobacco | £76.29 per kilogram. |
4. Other smoking tobacco and chewing tobacco | £31.93 per kilogram.” |
(2)This section shall be deemed to have come into force at 6 o’clock in the evening of 16th March 1993.
Commencement Information
Marginal Citations
14 Hand-rolling tobacco.U.K.
(1)In the Tobacco Products Duty Act 1979, section 1 (definition of tobacco products) shall be amended as follows.
(2)In subsection (2) (definition of hand-rolling tobacco) after paragraph (a) there shall be inserted—
“(aa)which is of a kind used for making into cigarettes; or”.
(3)In paragraph (b) of subsection (2) (more than 25 per cent. by weight of the tobacco particles have a width of less than 0.6 mm) for “0.6” there shall be substituted “ 1 ”.
(4)The following subsection shall be inserted after subsection (2)—
“(2A)For the purposes of subsection (2)(aa) above the use for making into cigarettes must amount to more than occasional use but need not amount to common use.”
(5)In subsection (3) (power to amend definitions) after “(2)” there shall be inserted “ or (2A) ”.
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