SolvedSection 12 | Rates of tobacco products duty
From legislation.gov.uk
(1)For the table in Schedule 1 to TPDA 1979 substitute—
| 1. Cigarettes | An amount equal to 22 per cent of the retail price plus £112.07 per thousand cigarettes |
| 2. Cigars | £163.22 per kilogram |
| 3. Hand-rolling tobacco | £117.32 per kilogram |
| 4. Other smoking tobacco and chewing tobacco | £71.76 per kilogram |
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(2)The amendment made by subsection (1) is treated as having come into force at 6pm on 12 March 2008.