Part 1Excise duties
Tobacco products duty
1 Rates of 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.