PART 2

Excise duties and other taxes

Tobacco

Rates of tobacco products duty
77
1
For the table in Schedule 1 to TPDA 1979 substitute—

TABLE
1. Cigarettes | An amount equal to 16.5% of the retail price plus £184.10 per thousand cigarettes
2. Cigars | £229.65 per kilogram
3. Hand-rolling tobacco | £180.46 per kilogram
4. Other smoking tobacco and chewing tobacco | £100.96 per kilogram
.
2
The amendment made by this section is treated as having come into force at 6 pm on 19 March 2014.