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9 1984

FINANCE ACT, 1984

THIRD SCHEDULE

Rates of Excise Duty on Tobacco Products

Section 70 .

Description of Product

Rate of Duty

Cigarettes

£29.50 per thousand together with an amount equal to 15.39 per cent, of the price at which the cigarettes are sold by retail.

Cigars

£44.928 per kilogram

Cavendish or negrohead

£45.401 per kilogram

Hard pressed tobacco

£29.035 per kilogram

Other pipe tobacco

£36.497 per kilogram

Other smoking or chewing tobacco

£37.913 per kilogram