Point in time view as at 01/06/2002.
There are currently no known outstanding effects for the Finance Act 2002, Cross Heading: Tobacco products duty.
(1)For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 (c. 7) substitute—
Table
| 1. Cigarettes | An amount equal to 22 per cent of the retail price plus £94.24 per thousand cigarettes. |
| 2. Cigars | £137.26 per kilogram. |
| 3. Hand-rolling tobacco | £98.66 per kilogram. |
| 4. Other smoking tobacco and chewing tobacco | £60.34 per kilogram. |
(2)This section shall be deemed to have come into force at 6 o’clock in the evening of 17th April 2002.
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