# Finance Act 2017, 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—
(a)16.5% of the retail price plus £207.99 per thousand cigarettes, or
(b)£268.63 per thousand cigarettes.
”
(4) The amendments made by this section are treated as having come into force on 20 May 2017.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/section/23 (the official version)
Page: https://openlegislation.uk/finance-act-2017/section-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.