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Part 1 U.K.Charges, rates, allowances etc

Tobacco dutiesU.K.

16Rates of tobacco products dutyU.K.

(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 £154.95 per thousand cigarettes
2. Cigars£193.29 per kilogram
3. Hand-rolling tobacco£151.90 per kilogram
4. Other smoking tobacco and chewing tobacco£84.98 per kilogram.

(2)The amendment made by this section is treated as having come into force at 6 pm on 23 March 2011.