Finance Act 1995
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Change 1
11 Rates of duty: further provisions.
(1) For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979, as substituted by section 10 above, there shall be substituted— TABLE 1. Cigarettes | An amount equal to 20 per cent. of the retail price plus £57.64 per thousand cigarettes. 2. Cigars | £85.61 per kilogram. 3. Hand-rolling tobacco | £85.94 per kilogram. 4. Other smoking tobacco and chewing tobacco | £37.64 per kilogram. (2) This section shall be deemed to have come into force on 1st January 1995.
11 Rates of duty: further provisions.
(1) For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979, as substituted by section 10 above, there shall be substituted— TABLE 1. Cigarettes | An amount equal to 20 per cent. of the retail price plus £57.64 per thousand cigarettes. 2. Cigars | £85.61 per kilogram. 3. Hand-rolling tobacco | £85.94 per kilogram. 4. Other smoking tobacco and chewing tobacco | £37.64 per kilogram. (2) This section shall be deemed to have come into force on 1st January 1995.
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