Section 181 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 £176.22 per thousand cigarettes
2. Cigars £219.82 per kilogram
3. Hand-rolling tobacco £172.74 per kilogram
4. Other smoking tobacco and chewing tobacco £96.64 per kilogram
”.

(2)

The amendment made by this section is treated as having come into force at 6 pm on 20 March 2013.

1. Cigarettes	An amount equal to 16.5 per cent of the retail price plus £176.22 per thousand cigarettes
2. Cigars	£219.82 per kilogram
3. Hand-rolling tobacco	£172.74 per kilogram
4. Other smoking tobacco and chewing tobacco	£96.64 per kilogram