That, as from 18th March 1988, the rates of duty on cigarettes, cigars and hand-rolling tobacco specified in Schedule 1 to the Tobacco Products Duty Act 1979 shall be increased—
(a) in the case of cigarettes, to an amount equal to 21 per cent. of the retail price plus £31·74 per thousand cigarettes; (b) in the case of cigars, to £48·79 per kilogram; and (c) in the case of hand-rolling tobacco, to £51·48 per kilogram.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[Mr. Lawson.]