Section 55 Rates of tobacco products duty

(1)

For the table in Schedule 1 to TPDA 1979 substitute—

1. Cigarettes An amount equal to 16.5 per cent of the retail price plus £189.49 per thousand cigarettes
2. Cigars £236.37 per kilogram
3. Hand-rolling tobacco £185.74 per kilogram
4. Other smoking tobacco and chewing tobacco £103.91 per kilogram

(2)

The amendment made by this section is treated as having come into force at 6 pm on 18 March 2015.

1. Cigarettes	An amount equal to 16.5 per cent of the retail price plus £189.49 per thousand cigarettes
2. Cigars	£236.37 per kilogram
3. Hand-rolling tobacco	£185.74 per kilogram
4. Other smoking tobacco and chewing tobacco	£103.91 per kilogram