154Tobacco products duty: ratesU.K.
(1)For the table in Schedule 1 to TPDA 1979 substitute—
“TABLE
| 1. Cigarettes | An amount equal to 16.5% of the retail price plus £196.42 per thousand cigarettes |
| 2. Cigars | £245.01 per kilogram |
| 3. Hand-rolling tobacco | £198.10 per kilogram |
| 4. Other smoking tobacco and chewing tobacco | £107.71 per kilogram”. |
(2)The amendment made by this section is treated as having come into force at 6pm on 16 March 2016.