Finance Act, 1975

Tobacco.

38.—(1) The duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 , shall, as on and from the 16th day of January, 1975, be varied by the addition of the sum of £1·236 to each of the rates of such duty chargeable immediately before that date.

(2) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934 , shall, as on and from the 16th day of January, 1975, be varied by the addition of the sum of £1·236 to each of the rates of such duty chargeable immediately before that date.