§
Resolved,
That, as from 6 o'clock in the evening of 20th March 1990, the rates of duty under sections 54 and 55 of the Alcoholic Liquor Duties Act 1979 shall be as follows—
- (a) in the case of cigarettes, to an amount equal to 21 per cent. of the retail price plus £34.91 per thousand cigarettes;
- (b) in the case of cigars, to £53.67 per kilogram; and
- (c) in the case of hand-rolling tobacco, to £56.63 per kilogram.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.