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.