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Finance Act 2012

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Point in time view as at 16/11/2017.

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There are currently no known outstanding effects for the Finance Act 2012, Section 185. Help about Changes to Legislation

185Rates of tobacco products dutyU.K.

This section has no associated Explanatory Notes

(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 £167.41 per thousand cigarettes
2. Cigars£208.83 per kilogram
3. Hand-rolling tobacco£164.11 per kilogram
4. Other smoking tobacco and chewing tobacco£91.81 per kilogram.

(2)The amendment made by this section is treated as having come into force at 6 pm on 21 March 2012.

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