Finance Act 2001

4 Rates of tobacco products dutyU.K.

(1)For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 (c. 7) substitute—

TABLE

1. CigarettesAn amount equal to 22 per cent. of the retail price plus 92.25 per thousand cigarettes.
2. Cigars134.69 per kilogram.
3. Hand-rolling tobacco96.81 per kilogram.
4. Other smoking tobacco and chewing tobacco59.21 per kilogram.

(2)This section shall be deemed to have come into force at 6 o’clock in the evening of 7th March 2001.