Finance Act, 1990

SEVENTH SCHEDULE

Rates of Excise Duty on Televisions

Section 91 .

Description of Televisions

Rate of Duty

Colour televisions:

with a screen the maximum dimension of which exceeds seventeen inches and does not exceed twenty-four inches

£30 the television

with a screen the maximum dimension of which exceeds twenty-four inches

£45 the television

EIGHTH SCHEDULE

Rates of Excise Duty on Tobacco Products

Section 96 .

Description of Product

Rate of Duty

Cigarettes

£39.59 per thousand together with an amount equal to 14.7 per cent. of the price at which the cigarettes are sold by retail

Cigars

£60.217 per kilogram

Sweetened pipe tobacco

£60.851 per kilogram

Hard pressed tobacco

£38.914 per kilogram

Other pipe tobacco

£48.916 per kilogram

Other smoking or chewing tobacco

£50.814 per kilogram