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Section 23 Tobacco products duty: minimum excise duty

(1)

TPDA 1979 is amended as follows.

(2)

In section 6(5)(a) (alteration of rates of duty), for “the amount” substitute “ each amount ”.

(3)

For the first row in the table in Schedule 1 (as substituted by section 22) substitute—

“1. Cigarettes

An amount equal to the higher of—

  1. 16.5% of the retail price plus £207.99 per thousand cigarettes, or

  2. £268.63 per thousand cigarettes.

(4)

The amendments made by this section are treated as having come into force on 20 May 2017.