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 24 per cent of the retail price plus £114.31 per thousand cigarettes
2. Cigars £173.13 per kilogram
3. Hand-rolling tobacco £124.45 per kilogram
4. Other smoking tobacco and chewing tobacco £76.12 per kilogram.
”

(2)

The Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008 (S.I. 2008/3026), so far as relating to excise duty on tobacco products, is revoked.

(3)

The amendments made by this section are treated as having come into force at 6 pm on 22 April 2009.

1. Cigarettes	An amount equal to 24 per cent of the retail price plus £114.31 per thousand cigarettes
2. Cigars	£173.13 per kilogram
3. Hand-rolling tobacco	£124.45 per kilogram
4. Other smoking tobacco and chewing tobacco	£76.12 per kilogram.