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.