23Tobacco products duty: minimum excise dutyU.K.
(1)TPDA 1979 is amended as follows.
(2)In section 6(5)(a) (alteration of rates of duty), for “the amount” substitute “ each amount ”.
(3)For the first row in the table in Schedule 1 (as substituted by section 22) substitute—
| ““1. Cigarettes | An amount equal to the higher of— (a) 16.5% of the retail price plus £207.99 per thousand cigarettes, or (b) £268.63 per thousand cigarettes.” |
(4)The amendments made by this section are treated as having come into force on 20 May 2017.