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(1)    For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 (c 7) substitute—

“Table
1    CigarettesAn amount equal to 22 per cent of the retail price plus £96.88 per thousand cigarettes.
2    Cigars£141.10 per kilogram.
3    Hand-rolling tobacco£101.42 per kilogram.
4    Other smoking tobacco and chewing tobacco£62.03 per kilogram.”

(2)    This section shall be deemed to have come into force at 6 o'clock in the evening of 9th April 2003.

NOTES
Initial Commencement
Royal Assent

This Act received Royal Assent on 10 July 2003: for provision as to the commencement of this section see sub-s (2) above.
Customs & Excise Duties95 Tax Law95

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