10Rates 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. Cigarettes | An amount equal to 24 per cent of the retail price plus £119.03 per thousand cigarettes |
| 2. Cigars | £180.28 per kilogram |
| 3. Hand-rolling tobacco | £129.59 per kilogram |
| 4. Other smoking tobacco and chewing tobacco | £79.26 per kilogram”. |
(2)The amendment made by subsection (1) is treated as having come into force at 6 pm on 24 March 2010.