56Rates
(1)TPDA 1979 is amended as follows.
(2)For the table in Schedule 1 substitute—
“TABLE
| 1 Cigarettes | An amount equal to the higher of— (a) 16.5% of the retail price plus £228.29 per thousand cigarettes, or (b) £293.95 per thousand cigarettes. |
| 2 Cigars | £284.76 per kilogram |
| 3 Hand-rolling tobacco | £234.65 per kilogram |
| 4 Other smoking tobacco and chewing tobacco | £125.20 per kilogram” |
(3)The amendment made by this section is treated as having come into force at 6pm on 29 October 2018.