Section 10 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 £119.03 per thousand cigarettes
2. Cigars £180.28 per kilogram
3. Hand-rolling tobacco £129.59 per kilogram
4. Other smoking tobacco and chewing tobacco £79.26 per kilogram

(2)

The amendment made by subsection (1) is treated as having come into force at 6 pm on 24 March 2010.

1. Cigarettes	An amount equal to 24 per cent of the retail price plus £119.03 per thousand cigarettes
2. Cigars	£180.28 per kilogram
3. Hand-rolling tobacco	£129.59 per kilogram
4. Other smoking tobacco and chewing tobacco	£79.26 per kilogram