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PART 6 U.K.Excise duties

Tobacco products dutyU.K.

185Rates 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 £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.