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.