Part 1

Charges, rates, thresholds etc

Alcohol and tobacco

Rates of tobacco products duty
6
1
For the Table in Schedule 1 to the Tobacco Products Duty Act 1979 (c. 7) substitute—

Table
1. Cigarettes | An amount equal to 22 per cent of the retail price plus £108.65 per thousand cigarettes.
2. Cigars | £158.24 per kilogram.
3. Hand-rolling tobacco | £113.74 per kilogram.
4. Other smoking tobacco and chewing tobacco | £69.57 per kilogram.
2
The amendment made by subsection (1) is deemed to have come into force at 6 p.m. on 21st March 2007.