# Finance Act 2019, Section 56: Rates


(1) TPDA 1979 is amended as follows.
(2) For the table in Schedule 1 substitute—
“
TABLE
1 Cigarettes
An amount equal to the higher of—
(a)16.5% of the retail price plus £228.29 per thousand cigarettes, or
(b)£293.95 per thousand cigarettes.
2 Cigars
£284.76 per kilogram
3 Hand-rolling tobacco
£234.65 per kilogram
4 Other smoking tobacco and chewing tobacco
£125.20 per kilogram
”
(3) The amendment made by this section is treated as having come into force at 6pm on 29 October 2018.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/section/56 (the official version)
Page: https://openlegislation.uk/finance-act-2019/section-56
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.