Section 1 — Finance Act 2003: Rates of tobacco products duty

Rates of tobacco products duty 1 1 For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 (c. 7) substitute— Table 1. Cigarettes An 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.