Section 77 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% of the retail price plus £184.10 per thousand cigarettes
2. Cigars £229.65 per kilogram
3. Hand-rolling tobacco £180.46 per kilogram
4. Other smoking tobacco and chewing tobacco £100.96 per kilogram

(2)

The amendment made by this section is treated as having come into force at 6 pm on 19 March 2014.

1. Cigarettes	An amount equal to 16.5% of the retail price plus £184.10 per thousand cigarettes
2. Cigars	£229.65 per kilogram
3. Hand-rolling tobacco	£180.46 per kilogram
4. Other smoking tobacco and chewing tobacco	£100.96 per kilogram