Finance (No. 3) Act 2010 (c. 33)

Part 2 U.K. Other taxes and duties

Valid from 01/01/2011

Tobacco products duty U.K.

23 Long cigarettes U.K.

(1) In section 4 of TPDA 1979 (calculation of duty on long cigarettes)—

(a) for “than 9 cm.” substitute “ than 8 cm. ”, and

(b) for “each 9 cm. or part thereof” substitute “ the first 8 cm. of it, each 3 cm. portion of the remainder of it (if any) and the remaining portion of it (if any) ”,

and, in the heading, for “9 cm.” substitute “ 8 cm. ”.

(2) The amendments made by this section come into force on 1 January 2011.