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 £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.