# Finance Act 2008, 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.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/section/12 (the official version)
Page: https://openlegislation.uk/finance-act-2008/section-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.