185Rates of tobacco products duty
This section has no associated Explanatory Notes
(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.