(1)For the table in Schedule 1 to TPDA 1979 substitute—
| 1. Cigarettes | An amount equal to 16.5 per cent of the retail price plus £176.22 per thousand cigarettes |
| 2. Cigars | £219.82 per kilogram |
| 3. Hand-rolling tobacco | £172.74 per kilogram |
| 4. Other smoking tobacco and chewing tobacco | £96.64 per kilogram”. |
(2)The amendment made by this section is treated as having come into force at 6 pm on 20 March 2013.
(1)Section 1 of TPDA 1979 (tobacco products) is amended as follows.
(2)In subsection (1), omit “, but does not include herbal smoking products”.
(3)After that subsection insert—
“(1A)But a product is not a tobacco product for the purposes of this Act if—
(a)the product does not contain any tobacco, and
(b)the Commissioners are satisfied that—
(i)the product is of a description that is used for medical purposes, and
(ii)the product is intended to be used exclusively for such purposes.”
(4)In subsection (3), omit “but not including herbal smoking products”.
(5)Omit subsection (6).
(6)The amendments made by this section come into force on 1 January 2014.