Part 1Excise duties
Tobacco products duty
1Rates 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 £96.88 per thousand cigarettes.
2. Cigars
£141.10 per kilogram.
3. Hand-rolling tobacco
£101.42 per kilogram.
4. Other smoking tobacco and chewing tobacco
£62.03 per kilogram.
2
This section shall be deemed to have come into force at 6 o'clock in the evening of 9th April 2003.