LegalizeFINANCE ACT, 1988
This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.
21 amending acts · 2014-12-23, Finance Act 2014
- (3) Where by virtue of paragraph 3 (1) of Part 1 a part of an accounting period is treated as a separate accounting period for the purposes of sections 182 and 184 of the Corporation Tax Act, 1976, that part shall also be treated as a separate accounting period for the purposes of this paragraph and for the purposes of sections 47 (2) and 48 (2) of the Finance Act, 1980, and the corporation tax charged for a part of an accounting period which is so treated shall, in so far as it is affected by the rate of corporation tax which is taken to have been charged, be taken, for the purposes of the said sections 47 (2) and 48 (2), to be the corporation tax which would have been charged if that part were a separate accounting period.
FOURTH SCHEDULE Rates of Excise Duty on Tobacco Products
| Description of Product | Rate of Duty |
| Cigarettes | £39.60 per thousand together with an amount equal to 13.33 per cent. of the price at which the cigarettes are sold by retail. |
| Cigars | £58.444 per kilogram |
| Sweetened pipe tobacco | £59.059 per kilogram |
| Hard pressed tobacco | £37.768 per kilogram |
| Other pipe tobacco | £47.476 per kilogram |
| Other smoking or chewing tobacco | £49.318 per kilogram |
Footnotes
O.J. No. L63, 13.3.1979, p. 1.
O.J. No. L96, 3.4.1985, p. 25.
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