# Finance Act 2010, 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.

---
Source: https://www.legislation.gov.uk/ukpga/2010/13/section/10 (the official version)
Page: https://openlegislation.uk/finance-act-2010/section-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.