PART 6Excise duties
Tobacco products duty
185Rates of tobacco products duty
1
For the table in Schedule 1 to TPDA 1979 substitute—
TABLE
1. Cigarettes
An amount equal to 16.5 per cent of the retail price plus £167.41 per thousand cigarettes
2. Cigars
£208.83 per kilogram
3. Hand-rolling tobacco
£164.11 per kilogram
4. Other smoking tobacco and chewing tobacco
£91.81 per kilogram
2
The amendment made by this section is treated as having come into force at 6 pm on 21 March 2012.