11 Rates of duty: further provisions.U.K.
(1)For the Table of rates of duty in Schedule 1 to the M1Tobacco Products Duty Act 1979, as substituted by section 10 above, there shall be substituted—
“ TABLE
| 1. Cigarettes | An amount equal to 20 per cent. of the retail price plus £57.64 per thousand cigarettes. |
| 2. Cigars | £85.61 per kilogram. |
| 3. Hand-rolling tobacco | £85.94 per kilogram. |
| 4. Other smoking tobacco and chewing tobacco | £37.64 per kilogram.” |
(2)This section shall be deemed to have come into force on 1st January 1995.