xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

Part IU.K. Customs and Excise and Value Added Tax

Chapter IU.K. General

Tobacco products dutyU.K.

13 Rates of duty.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 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

I1S. 13 in force at 6 p.m. on 16.3.1993: see s. 13(2)

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) ”.