Point in time view as at 06/04/2010.
Finance Act 1999, Cross Heading: Tobacco products duty is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(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 22 per cent. of the retail price plus £82.59 per thousand cigarettes. |
| 2. Cigars | £122.06 per kilogram. |
| 3. Hand-rolling tobacco | £87.74 per kilogram. |
| 4. Other smoking tobacco and chewing tobacco | £53.66 per kilogram. |
(2)This section shall be deemed to have come into force at 6 o’clock in the evening of 9th March 1999.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
