- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)In Schedule 1 to TDPA 1979 (table of rates of tobacco products duty), for the Table substitute—
1 Cigarettes | An amount equal to the higher of— (a) 16.5% of the retail price plus £262.90 per thousand cigarettes, or (b) £347.86 per thousand cigarettes. |
2 Cigars | £327.92 per kilogram |
3 Hand-rolling tobacco | £302.34 per kilogram |
4 Other smoking tobacco and chewing tobacco | £144.17 per kilogram |
5 Tobacco for heating | £270.22 per kilogram”. |
(2)In consequence of the provision made by subsection (1), in Schedule 2 to the Travellers’ Allowances Order 1994 (which provides in certain circumstances for a simplified calculation of excise duty on goods brought into Great Britain)—
(a)in the entry relating to cigarettes, for “£320.90” substitute “£347.86”,
(b)in the entry relating to hand rolling tobacco, for “£271.40” substitute “£302.34”,
(c)in the entry relating to other smoking tobacco and chewing tobacco, for “£134.24” substitute “£144.17”,
(d)in the entry relating to cigars, for “£305.32” substitute “£327.92”,
(e)in the entry relating to cigarillos, for “£305.32” substitute “£327.92”, and
(f)in the entry relating to tobacco for heating, for “£75.48” substitute “£81.07”.
(3)The amendments made by this section are treated as having come into force at 6pm on 27 October 2021.
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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