| |
THIRD SCHEDULE
Rates of Excise Duty on Tobacco Products
|
| |
Section 73
.
|
| |
PART I
Charged, levied and paid as on and from the 31st day of January, 1991
|
| | |
Description of Product
|
Rate of Duty
|
|
Cigarettes
|
£42.52 per thousand together with an amount equal to 15.08 per cent. of the price at which the cigarettes are sold by retail
|
|
Cigars
|
£64.740 per kilogram
|
|
Sweetened pipe tobacco
|
£65.422 per kilogram
|
|
Hard pressed tobacco
|
£41.837 per kilogram
|
|
Other pipe tobacco
|
£52.590 per kilogram
|
|
Other smoking or chewing tobacco
|
£54.631 per kilogram
|
|
| |
PART II
Charged, levied and paid as on and from the 1st day of March, 1991
|
| | |
Description of Product
|
Rate of Duty
|
|
Cigarettes
|
£42.52 per thousand together with an amount equal to 16.43 per cent. of the price at which the cigarettes are sold by retail
|
|
Cigars
|
£66.290 per kilogram
|
|
Sweetened pipe tobacco
|
£66.989 per kilogram
|
|
Hard pressed tobacco
|
£42.839 per kilogram
|
|
Other pipe tobacco
|
£53.849 per kilogram
|
|
Other smoking or chewing tobacco
|
£55.939 per kilogram
|
|
