Section 16 Rates of tobacco products duty

(1)

For the table in Schedule 1 to TPDA 1979 substitute—

TABLE
1. Cigarettes An amount equal to 16.5 per cent of the retail price plus £154.95 per thousand cigarettes
2. Cigars £193.29 per kilogram
3. Hand-rolling tobacco £151.90 per kilogram
4. Other smoking tobacco and chewing tobacco £84.98 per kilogram

(2)

The amendment made by this section is treated as having come into force at 6 pm on 23 March 2011.

1. Cigarettes	An amount equal to 16.5 per cent of the retail price plus £154.95 per thousand cigarettes
2. Cigars	£193.29 per kilogram
3. Hand-rolling tobacco	£151.90 per kilogram
4. Other smoking tobacco and chewing tobacco	£84.98 per kilogram