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As announced in the Autumn Statement 2023, the duty rate on all tobacco products increased by the tobacco duty escalator of 2per cent above RPI inflation

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14.2 The Chancellor Tobacco Company (UK) LTD shall not be deemed to be in breach of this Agreement, or otherwise be liable, by reason of any delay in performance, or the non-performance, of any of its obligations under this Agreement to the extent that the delay or non-performance is due to any force majeure

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