Finance Act, 1976

THIRD SCHEDULE

Rates of Excise Duty on Tobacco

section 38.

Description of Tobacco

Rate of Duty

£

Unmanufactured tobacco:

Unstripped or unstemmed:

Containing 10% or more by weight of moisture

the lb.

6·789

Other

the lb.

6·989

Stripped or stemmed:

Containing 10% or more by weight of moisture

the lb.

6·789

Other

the lb.

6·989

Manufactured tobacco:

Cigars

the lb.

6·817

Cigarettes

the lb.

6·843

Cavendish or negrohead:

Manufactured in bond

the lb.

6·889

Other

the lb.

6·914

Snuff:

Containing more than 13% by weight of moisture

the lb.

6·814

Other

the lb.

6·914

Reconstituted or homogenised tobacco:

Containing 10% or more by weight of moisture

the lb.

6·789

Other

the lb.

6·989

Other:

Hard pressed tobacco

the lb.

5·643

Other pipe tobacco

the lb.

6·606

Other manufactured tobacco

the lb.

6·831