http://www.legislation.gov.uk/id/ukpga/1993/34

Part I Customs and Excise and Value Added Tax

Chapter I General

Tobacco products duty

13 Rates of duty.

(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 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.

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.”