Part 1

Charges, rates, allowances, reliefs etc

Alcohol and tobacco

Rates of tobacco products duty
12
1
For the table in Schedule 1 to TPDA 1979 substitute—

Table
1. Cigarettes | An amount equal to 22 per cent of the retail price plus £112.07 per thousand cigarettes
2. Cigars | £163.22 per kilogram
3. Hand-rolling tobacco | £117.32 per kilogram
4. Other smoking tobacco and chewing tobacco | £71.76 per kilogram
.
2
The amendment made by subsection (1) is treated as having come into force at 6pm on 12 March 2008.