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Legislation
Finance Act 2010

Crossheading Alcohol and tobacco

  • Section 9 Rates of alcoholic liquor duties
  • Section 10 Rates of tobacco products duty
  1. Alcohol and tobacco
  2. Rates of tobacco products duty

Section 10 | Rates of tobacco products duty

From legislation.gov.uk

(1)For the table in Schedule 1 to TPDA 1979 substitute—

TABLE
1. CigarettesAn amount equal to 24 per cent of the retail price plus £119.03 per thousand cigarettes
2. Cigars£180.28 per kilogram
3. Hand-rolling tobacco£129.59 per kilogram
4. Other smoking tobacco and chewing tobacco£79.26 per kilogram

.

(2)The amendment made by subsection (1) is treated as having come into force at 6 pm on 24 March 2010.

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