(1)For the Table of rates of duty 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 £62.52 per thousand cigarettes. |
| 2. Cigars | £91.52 per kilogram. |
| 3. Hand-rolling tobacco | £85.94 per kilogram. |
| 4. Other smoking tobacco and chewing tobacco | £40.24 per kilogram.” |
(2)This section shall be deemed to have come into force at 6 o’clock in the evening of 28th November 1995.