(1)In Schedule 1 to TPDA 1979 (table of rates of tobacco products duty), for the Table substitute—
| “1 Cigarettes | An amount equal to the higher of— (a) 16.5% of the retail price plus £237.34 per thousand cigarettes, or (b) £305.23 per thousand cigarettes. |
| 2 Cigars | £296.04 per kilogram |
| 3 Hand-rolling tobacco | £253.33 per kilogram |
| 4 Other smoking tobacco and chewing tobacco | £130.16 per kilogram |
| 5 Tobacco for heating | £243.95 per kilogram” |
(2)The amendment made by this section is treated as having come into force at 6pm on 11 March 2020.