Section 6 Rates of tobacco products duty

(1)

For the Table in Schedule 1 to the Tobacco Products Duty Act 1979 (c. 7) substitute—

Table
1. Cigarettes An amount equal to 22 per cent of the retail price plus £108.65 per thousand cigarettes.
2. Cigars £158.24 per kilogram.
3. Hand-rolling tobacco £113.74 per kilogram.
4. Other smoking tobacco and chewing tobacco £69.57 per kilogram.

(2)

The amendment made by subsection (1) is deemed to have come into force at 6 p.m. on 21st March 2007.

1. Cigarettes	An amount equal to 22 per cent of the retail price plus £108.65 per thousand cigarettes.
2. Cigars	£158.24 per kilogram.
3. Hand-rolling tobacco	£113.74 per kilogram.
4. Other smoking tobacco and chewing tobacco	£69.57 per kilogram.