# Finance (No. 3) Act 2010, Section 23: Long cigarettes


(1) In section 4 of TPDA 1979 (calculation of duty on long cigarettes)—
(a) for “than 9 cm.” substitute “ than 8 cm. ”, and
(b) for “each 9 cm. or part thereof” substitute “ the first 8 cm. of it, each 3 cm. portion of the remainder of it (if any) and the remaining portion of it (if any) ”,
and, in the heading, for “9 cm.” substitute “ 8 cm. ”.
(2) The amendments made by this section come into force on 1 January 2011.

---
Source: https://www.legislation.gov.uk/ukpga/2010/33/section/23 (the official version)
Page: https://openlegislation.uk/finance-no-3-act-2010/section-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.