Part 1Charges, rates etc

Alcohol and tobacco

10Rates of tobacco products duty

1

For the table in Schedule 1 to TPDA 1979 substitute—

TABLE

1. Cigarettes

An amount equal to 24 per cent of the retail price plus £119.03 per thousand cigarettes

2. Cigars

£180.28 per kilogram

3. Hand-rolling tobacco

£129.59 per kilogram

4. Other smoking tobacco and chewing tobacco

£79.26 per kilogram

2

The amendment made by subsection (1) is treated as having come into force at 6 pm on 24 March 2010.