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Finance Act 2011
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- UK Public General Acts
- 2011 c. 11
- Part 1
- Tobacco duties
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Tobacco duties
16Rates of tobacco products duty
(1)For the table in Schedule 1 to TPDA 1979 substitute—
“TABLE
| 1. Cigarettes | An 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.
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