Motion made, and Question,
That as from 6th September 1976 there shall be charged on cider imported into or made in the United Kingdom a duty of excise at the rate of £0.22 a gallon.
In this resolution "cider" means cider (or perry) of a strength less than 8.7 per cent. of
§ That as from 10th May 1976 there shall be charged on tobacco products imported into or manufactured in the United Kingdom a duty of excise at the rates shown in the following Table—
|1. Cigarettes||…||…||…||An amount equal to 20 per cent. of the retail price ascertained in such manner as Parliament may determine|
|2. Cigars||…||…||…||£2.765 per pound|
|3. Hand-rolling tobacco||…||…||…||£2.400 per pound|
|4. Other smoking tobacco and chewing tobacco||£1.550 per pound|
In the Table above "hand-roiling tobacco" means tobacco—
- (a) which is sold or advertised by the importer or manufacturer as suitable for making into cigarettes; or
- (b) of which more than 25 per cent. by weight of the tobacco particles have a width of less than 0.6 mm.;
and in this resolution " tobacco products " means any of the products mentioned in that Table which are manufactured wholly or partly from tobacco or any substance used as a substitute for tobacco but does not include products commonly known as herbal cigarettes or herbal smoking mixtures.— [Mr. Healey.]
§ put forthwith pursuant to Standing Order No. 94 (Ways and Means Motions), and agreed to.