HC Deb 03 December 1996 vol 286 c913

Resolved, That—

(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 21 per cent. of the retail price plus £65.97 per thousand cigarettes.
2. Cigars £98.02 per kilogram.
3. Hand-rolling tobacco £87.74 per kilogram.
4. Other smoking tobacco and chewing tobacco £43.10 per kilogram."

(2) This Resolution shall have effect as from 6 o'clock in the evening of 26th November 1996.

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.