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But businesses worry the tax will hurt their bottom line

Directs attention to logos, warnings, or key branding zones

It will be necessary to have a nail file, possibly cardboard

Il est bien tabli que fumer la cigarette cause des maladies comme la bronchite chronique, l'emphysme et le cancer

Dogs can develop lung or sinus cancer Cats have an increased risk of developing lymphoma Birds, rabbits and guinea pigs can suffer eye, skin and respiratory disease Smoke exposure worsens bronchitis and asthma in animals that already have those conditions Source: Royal College of Nurses The university, which is renowned for its small animal hospital, has been carrying out research on the effects of passive smoking on pets for several years, Professor Clare Knottenbelt said 40 dogs - half of them from homes with smokers - were recruited for the study and samples of their hair were analysed for nicotine levels, while their owners were asked to fill in a survey detailing how often they or any visitors smoked

Its narrow and light enough to hold between two fingers