Part 1Charges, rates, allowances etc

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.