SolvedSection 55 | 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 16.5 per cent of the retail price plus £189.49 per thousand cigarettes |
| 2. Cigars | £236.37 per kilogram |
| 3. Hand-rolling tobacco | £185.74 per kilogram |
| 4. Other smoking tobacco and chewing tobacco | £103.91 per kilogram |
.
(2)The amendment made by this section is treated as having come into force at 6 pm on 18 March 2015.