(1)For the Table of rates of duty in Schedule 1 to the [1979 c. 7] Tobacco Products Duty Act 1979 there shall be substituted—
| 1. Cigarettes | An amount equal to 22 per cent. of the retail price plus £82.59 per thousand cigarettes. |
| 2. Cigars | £122.06 per kilogram. |
| 3. Hand-rolling tobacco | £87.74 per kilogram. |
| 4. Other smoking tobacco and chewing tobacco | £53.66 per kilogram. |
(2)This section shall be deemed to have come into force at 6 o'clock in the evening of 9th March 1999.