Finance Act, 1981
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Tobacco products. |
32.—(1) In this section and in the Second Schedule to this Act “cigarettes”, “cigars”, “cavendish or negrohead”, “hard pressed tobacco”, “other pipe tobacco”, “smoking tobacco”, “chewing tobacco” and “tobacco products” have the same meanings as they have in the Finance (Excise Duty on Tobacco Products) Act, 1977 , as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 ( S.I. No. 296 of 1979 ). | |
(2) The duty of excise on tobacco products imposed by section 2 of the Finance (Excise Duty on Tobacco Products) Act, 1977 , shall be charged, levied and paid, as on and from the 29th day of January, 1981, at the several rates specified in the Second Schedule to this Act in lieu of the several rates specified in the Third Schedule to the Act of 1980. | ||
(3) Paragraph 10 (4) of the Order of 1975, as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979, shall be amended by the substitution for “£0.99 per kilogram for each kilogram” of “£1,97 per kilogram for each kilogram”. |