Finance Act 1998 (c. 36)

Part I U.K. Excise Duties

Tobacco products duty U.K.

10 Rates of tobacco products duty. U.K.

(1) For the Table of rates of duty in Schedule 1 to the M1 Tobacco Products Duty Act 1979 there shall be substituted—

“ TABLE

1. Cigarettes	An amount equal to 22 per cent. of the retail price plus £77.09 per thousand cigarettes.
2. Cigars	£114.79 per kilogram.
3. Hand-rolling tobacco	£87.74 per kilogram.
4. Other smoking tobacco and chewing tobacco	£50.47 per kilogram.”

(2) This section shall come into force on 1st December 1998.

Marginal Citations

M1 1979 c. 7.