Section 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
1. Cigarettes	An amount equal to 21 per cent. of the retail price plus £40.15 per thousand cigarettes.
2. Cigars	£61.72 per kilogram.
3. Hand-rolling tobacco	£65.12 per kilogram.
4. Other smoking tobacco and chewing tobacco	£28.69 per kilogram.

(2)This section shall be deemed to have come into force at 6 o’clock in the evening of 19th March 1991.