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Legislation
Finance Act 1994

Crossheading Rates of duty

  • Section 1 Wine, made-wine and cider.
  • Section 2 Tobacco products.
  • Section 3 Hydrocarbon oil.
  • Section 4 Customs and Excise
  1. Rates of duty
  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 20 per cent. of the retail price plus £52.33 per thousand cigarettes.
2. Cigars£77.58 per kilogram.
3. Hand-rolling tobacco£81.86 per kilogram.
4. Other smoking tobacco and chewing tobacco£34.26 per kilogram.

(2)This section shall be deemed to have come into force at 6 o’clock in the evening of 30th November 1993.

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