SolvedSection 2 | Tobacco products.
From legislation.gov.uk
(1)For the Table in Schedule 1 to the Tobacco Products Duty Act 1979 there shall be substituted—
Table — shown as text
1. Cigarettes An amount equal to 21 per cent. of the retail price plus £31.74 per thousand cigarettes. 2. Cigars £48.79 per kilogram. 3. Hand-rolling tobacco £51.48 per kilogram. 4. Other smoking tobacco and chewing tobacco £24.95 per kilogram.
(2)This section shall be deemed to have come into force on 18th March 1988.