PART 6

Excise duties

Tobacco products duty

Rates of tobacco products duty
185
1
For the table in Schedule 1 to TPDA 1979 substitute—

TABLE
1. Cigarettes | An amount equal to 16.5 per cent of the retail price plus £167.41 per thousand cigarettes
2. Cigars | £208.83 per kilogram
3. Hand-rolling tobacco | £164.11 per kilogram
4. Other smoking tobacco and chewing tobacco | £91.81 per kilogram
.
2
The amendment made by this section is treated as having come into force at 6 pm on 21 March 2012.