Modifications etc. (not altering text)
C1Pt. 1 applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(5) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)
C2Pt. 1 applied (with modifications) (31.12.2020) by The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), regs. 1(2), 7
C3Pt. 1 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.
(1)For the Table in Schedule 1 to the M1Tobacco Products Duty Act 1979 there shall be substituted—
| 1. Cigarettes | An amount equal to 20 per cent. of the retail price plus £52.33 per thousand cigarettes. |
| 2. Cigars | £77.58 per kilogram. |
| 3. Hand-rolling tobacco | £81.86 per kilogram. |
| 4. Other smoking tobacco and chewing tobacco | £34.26 per kilogram.” |
(2)This section shall be deemed to have come into force at 6 o’clock in the evening of 30th November 1993.