Finance Act, 1973

SEVENTH SCHEDULE

Duties on Tobacco

Section 49.

Part I

Customs

Unmanufactured:

£

if stripped or stemmed:

containing 10 per cent. or more by weight of moisture

the

lb.

5.045

containing less than 10 per cent. by weight of moisture

5.245

if unstripped or unstemmed:

containing 10 per cent. or more by weight of moisture

5.043

containing less than 10 per cent. by weight of moisture

5.243

Full

Preferential

£

£

Manufactured:

cigars

the

lb.

5.985

5.193

cigarettes

5.870

5.097

cavendish or negrohead

5.955

5.168

cavendish or negrohead manufactured in bond

5.925

5.143

reconstituted or homogenised tobacco containing 10 per cent. or more by weight of moisture

5.043

5.043

reconstituted or homogenised tobacco containing less than 10 per cent. by weight of moisture

the

lb.

5.243

5.243

other manufactured tobacco

5.855

5.085

snuff containing more than 13 per cent. by weight of moisture

5.835

5.068

snuff containing 13 per cent. or less by weight of moisture

5.955

5.168

Part II

Customs

Unmanufactured:

£

if stripped or stemmed:

containing 10 per cent. or more by weight of moisture

the

lb.

5.043

containing less than 10 per cent by weight of moisture

5.243

if unstripped or unstemmed:

containing 10 per cent. or more by weight of moisture

5.043

containing less than 10 per cent. by weight of moisture

5.243

Part III

Customs

Full

Preferential

£

£

Manufactured:

cigars

the

lb.

5.400

5.193

cigarettes

5.298

5.097

cavendish or negrohead

5.374

5.168

cavendish or negrohead manufactured in bond

5.348

5.143

reconstituted or homogenised tobacco containing 10 per cent. or more by weight of moisture

5.043

5.043

reconstituted or homogenised tobacco containing less than 10 per cent. by weight of moisture

5.243

5.243

other manufactured tobacco:

hard pressed tobacco

4.455

4.254

other pipe tobacco

5.129

4.928

other manufactured tobacco

5.286

5.085

snuff containing more than 13 per cent. by weight of moisture

5.268

5.068

snuff containing 13 per cent. or less by weight of moisture

5.374

5.168

Part IV

Excise

£

Unmanufactured:

containing 10 per cent. or more by weight of moisture

the

lb.

5.043

containing less than 10 per cent. by weight of moisture

5.243

Manufactured:

cavendish or negrohead manufactured in bond

5.143