(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.