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.