Section 12 | 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 substitute—

TABLE
1. Cigarettes	An amount equal to 22 per cent. of the retail price plus £90.43 per thousand cigarettes.
2. Cigars	£132.33 per kilogram.
3. Hand-rolling tobacco	£95.12 per kilogram.
4. Other smoking tobacco and chewing tobacco	£58.17 per kilogram.

(2)This section shall be deemed to have come into force at 6 o’clock in the evening of 21st March 2000.