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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