22Tobacco products duty: ratesU.K.
(1)TPDA 1979 is amended as follows.
(2)For the table in Schedule 1 substitute—
“TABLE
| 1. Cigarettes | An amount equal to 16.5% of the retail price plus £207.99 per thousand cigarettes. |
| 2. Cigars | £259.44 per kilogram |
| 3. Hand-rolling tobacco | £209.77 per kilogram |
| 4. Other smoking tobacco and chewing tobacco | £114.06 per kilogram”. |
(3)The amendment made by this section is treated as having come into force at 6pm on 8 March 2017.