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The Scottish government said it was delaying the introduction of identical measures in Scotland to bring them into line with the English deadlines, largely due to legal challenges against the new rules by Imperial Tobacco and tobacco industry-funded objections by retailers to the different timings in England and Scotland

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48 It is important to note that tar is not a specific substance, but simply the collected particulate matter from cigarette smoke, less water and nicotine (in technical reports, it is often referred to as nicotine-free dry particulate matter)

Almost all of them are made by China National Tobacco, a state-run monopoly with deep pockets