Part 1Charges, rates, allowances, reliefs etc
Alcohol and tobacco
12Rates of tobacco products duty
(1)
For the table in Schedule 1 to TPDA 1979 substitute—
“Table
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.