C1Part I Excise duties
Annotations:
Modifications etc. (not altering text)
Tobacco products duty
5 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—
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.
Pt. 1 excluded by 1990 c. 19, s. 61(3) (as substituted (11.2.2005) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005 (S.I. 2005/82), regs. 1, 2(2))