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2 1999

FINANCE ACT, 1999

SCHEDULE 4

Rates of Excise Duty on Tobacco Products

Section 111 .

Description of Product

Rate of Duty

Cigarettes

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£66.76 per thousand together with an amount equal to 17.45 per cent of the price at which the cigarettes are sold by retail

Cigars

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£101.334 per kilogram

Fine-cut tabacco for the rolling of cigarettes

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£85.511 per kilogram

Other smoking tobacco

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£70.302 per kilogram