Point in time view as at 01/04/2010.
Finance Act 2008, Section 12 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)For the table in Schedule 1 to TPDA 1979 substitute—
| 1. Cigarettes | An amount equal to 22 per cent of the retail price plus £112.07 per thousand cigarettes |
| 2. Cigars | £163.22 per kilogram |
| 3. Hand-rolling tobacco | £117.32 per kilogram |
| 4. Other smoking tobacco and chewing tobacco | £71.76 per kilogram”. |
(2)The amendment made by subsection (1) is treated as having come into force at 6pm on 12 March 2008.
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