xmlns:atom="http://www.w3.org/2005/Atom"
(1)TPDA 1979 is amended as follows.
(2)For the table in Schedule 1 substitute—
1 Cigarettes | An amount equal to the higher of— (a) 16.5% of the retail price plus £217.23 per thousand cigarettes, or (b) £280.15 per thousand cigarettes. |
2 Cigars | £270.96 per kilogram |
3 Hand-rolling tobacco | £221.18 per kilogram |
4 Other smoking tobacco and chewing tobacco | £119.13 per kilogram” |
(3)The amendment made by this section is treated as having come into force at 6pm on 22 November 2017.