Finance Act, 1979

FOURTH SCHEDULE

Rates of Excise Duty on Tobacco Products

Section 41.

Description of Product

Rate of Duty

Cigarettes

£9·10 per thousand together with the amount equal to 20·2 per cent. of the price at which the cigarettes are sold by retail.

Cigars

£8·064 the lb.

Cavendish or negrohead

£8·149 the lb.

Hard pressed tobacco

£5·212 the lb.

Other pipe tobacco

£6·551 the lb.

Other smoking or chewing tobacco

£6·805 the lb.