HC Deb 06 December 1994 vol 251 c257



  1. (1) For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 there shall be substituted—

1. Cigarettes An amount equal to 20 per cent. of the retail price plus £55.58 per thousand cigarettes.
2. Cigars £82.56 per kilogram.
3. Hand-rolling tobacco £85.94 per kilogram.
4. Other smoking tobacco and chewing tobacco £36.30 per kilogram."

  1. (2) This Resolution shall come into force at 6 o'clock in the evening of 29th November 1994.
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.