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 £102.39 per thousand cigarettes.

2.Cigars

£149.12 per kilogram.

3.Hand-rolling tobacco

£107.18 per kilogram.

4.Other smoking tobacco and chewing tobacco

£65.56 per kilogram.

2

This section shall be deemed to have come into force at 6 o'clock in the evening of 16th March 2005.