Section 12 Rates of tobacco products duty

(1)

For the table in Schedule 1 to TPDA 1979 substitute—

Table
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

(2)

The amendment made by subsection (1) is treated as having come into force at 6pm on 12 March 2008.

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