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Legislation
Finance Act 1992

Crossheading Excise duties

  • Section 1 Spirits, beer, wine, made-wine and cider.
  • Section 2 Tobacco products.
  • Section 3 Hydrocarbon oil.
  • Section 4 Vehicles excise duty.
  • Section 5 General betting duty.
  1. Excise duties
  2. Tobacco products.

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. CigarettesAn amount equal to 21 per cent. of the retail price plus £44.32 per thousand cigarettes.
2. Cigars£67.89 per kilogram.
3. Hand-rolling tobacco£71.63 per kilogram.
4. Other smoking tobacco and chewing tobacco£29.98 per kilogram.

(2)This section shall be deemed to have come into force at 6 o’clock in the evening of 10th March 1992.

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