Section 56 | Rates

From legislation.gov.uk

(1)TPDA 1979 is amended as follows.

(2)For the table in Schedule 1 substitute—

TABLE
1 Cigarettes	An amount equal to the higher of—16.5% of the retail price plus £228.29 per thousand cigarettes, or£293.95 per thousand cigarettes.
2 Cigars	£284.76 per kilogram
3 Hand-rolling tobacco	£234.65 per kilogram
4 Other smoking tobacco and chewing tobacco	£125.20 per kilogram

(3)The amendment made by this section is treated as having come into force at 6pm on 29 October 2018.