I move:
(1) That in this Resolution "the Order of 1977" means the Imposition of Duties (No. 233) (Rates of Excise Duty on Tobacco Products) Order, 1977 (S.I. No. 384 of 1977); "caven-dish or negrohead", "cigars", "hard pressed tobacco", "other pipe tobacco" and "tobacco products" have the same meaning as they have in the Finance (Excise Duty on Tobacco Products) Act, 1977 (No. 32 of 1977).
(2) That the duty of excise on tobacco products imposed by section 2 of the Finance (Excise Duty on Tobacco Products) Act, 1977, shall be charged, levied and paid, as on and from the 8th day of February, 1979, at the several rates specified in the Schedule to this Resolution in lieu of the several rates specified in the Order of 1977.
(3) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).
SCHEDULE.
RATES OF EXCISE DUTY ON TOBACCO PRODUCTS.
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. |