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Finance Act 2009

Details of the Section

2.Subsection (1) substitutes a new Table of rates of duty into Schedule 1 to the Tobacco Products Duty Act 1979.

3.The increases are based on the rates introduced by Treasury Order on 24 November 2008. Subsection (2) revokes those parts of that Order which introduced the increases. The changes represent an increase in excise duty of 2 per cent on current quantity-based rates. The value–based rate on cigarettes remains unchanged at 24 per cent.

4.Subsection (3) provides for the new Table of duty rates and the revocation to have effect from 6pm on 22 April 2009.

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