Part 2Other taxes and duties

Tobacco products duty

23Long cigarettes

(1)

In section 4 of TPDA 1979 (calculation of duty on long cigarettes)—

(a)

for “than 9 cm.” substitute “ than 8 cm. ”, and

(b)

for “each 9 cm. or part thereof” substitute “ the first 8 cm. of it, each 3 cm. portion of the remainder of it (if any) and the remaining portion of it (if any) ”,

and, in the heading, for “9 cm.” substitute “ 8 cm. ”.

(2)

The amendments made by this section come into force on 1 January 2011.