Part I Excise Duties
Tobacco products duty
I18 Rates of tobacco products duty.
1
For the Table of rates of duty in Schedule 1 to the M1Tobacco Products Duty Act 1979 there shall be substituted—
TABLE
1. Cigarettes | An amount equal to 21 per cent. of the retail price plus £65.97 per thousand cigarettes. |
2. Cigars | £98.02 per kilogram. |
3. Hand-rolling tobacco | £87.74 per kilogram. |
4. Other smoking tobacco and chewing tobacco | £43.10 per kilogram. |
2
This section shall be deemed to have come into force at 6 o’clock in the evening of 26th November 1996.