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Finance Act 2013

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Changes over time for: Section 181

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181Rates of tobacco products dutyU.K.

This section has no associated Explanatory Notes

(1)For the table in Schedule 1 to TPDA 1979 substitute—

TABLE
1. CigarettesAn amount equal to 16.5 per cent of the retail price plus £176.22 per thousand cigarettes
2. Cigars£219.82 per kilogram
3. Hand-rolling tobacco£172.74 per kilogram
4. Other smoking tobacco and chewing tobacco£96.64 per kilogram.

(2)The amendment made by this section is treated as having come into force at 6 pm on 20 March 2013.

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