SolvedSection 10 | Rates of tobacco products duty.
From legislation.gov.uk
(1)For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 there shall be substituted—
| 1. Cigarettes | An amount equal to 22 per cent. of the retail price plus £77.09 per thousand cigarettes. |
| 2. Cigars | £114.79 per kilogram. |
| 3. Hand-rolling tobacco | £87.74 per kilogram. |
| 4. Other smoking tobacco and chewing tobacco | £50.47 per kilogram. |
(2)This section shall come into force on 1st December 1998.