Part 1Charges, rates, thresholds etc

Alcohol and tobacco

6Rates of tobacco products duty

1

For the Table in Schedule 1 to the Tobacco Products Duty Act 1979 (c. 7) substitute—

Table

1. Cigarettes

An amount equal to 22 per cent of the retail price plus £108.65 per thousand cigarettes.

2. Cigars

£158.24 per kilogram.

3. Hand-rolling tobacco

£113.74 per kilogram.

4. Other smoking tobacco and chewing tobacco

£69.57 per kilogram.

2

The amendment made by subsection (1) is deemed to have come into force at 6 p.m. on 21st March 2007.