77Rates 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. Cigarettes | An amount equal to 16.5% of the retail price plus £184.10 per thousand cigarettes |
| 2. Cigars | £229.65 per kilogram |
| 3. Hand-rolling tobacco | £180.46 per kilogram |
| 4. Other smoking tobacco and chewing tobacco | £100.96 per kilogram”. |
(2)The amendment made by this section is treated as having come into force at 6 pm on 19 March 2014.