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Finance Act 2009
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12Rates of tobacco products duty
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(1)For the table in Schedule 1 to TPDA 1979 substitute—
“Table
| 1. Cigarettes | An amount equal to 24 per cent of the retail price plus £114.31 per thousand cigarettes |
| 2. Cigars | £173.13 per kilogram |
| 3. Hand-rolling tobacco | £124.45 per kilogram |
| 4. Other smoking tobacco and chewing tobacco | £76.12 per kilogram.” |
(2)The Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008 (S.I. 2008/3026), so far as relating to excise duty on tobacco products, is revoked.
(3)The amendments made by this section are treated as having come into force at 6 pm on 22 April 2009.
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