PART 2Excise duties and other taxes

Tobacco

55Rates of tobacco products duty

1

For the table in Schedule 1 to TPDA 1979 substitute—

1. Cigarettes

An amount equal to 16.5 per cent of the retail price plus £189.49 per thousand cigarettes

2. Cigars

£236.37 per kilogram

3. Hand-rolling tobacco

£185.74 per kilogram

4. Other smoking tobacco and chewing tobacco

£103.91 per kilogram

2

The amendment made by this section is treated as having come into force at 6 pm on 18 March 2015.