Point in time view as at 01/12/2008.
There are currently no known outstanding effects for the Finance Act 2004, Section 1.
(1)For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 (c. 7) substitute—
| 1. Cigarettes | An amount equal to 22 per cent of the retail price plus £99.80 per thousand cigarettes. |
| 2. Cigars | £145.35 per kilogram. |
| 3. Hand-rolling tobacco | £104.47 per kilogram. |
| 4. Other smoking tobacco and chewing tobacco | £63.90 per kilogram. |
(2)This section shall be deemed to have come into force at 6 o'clock in the evening of 17th March 2004.
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