12Rates of tobacco products dutyU.K.
(1)For the table in Schedule 1 to TPDA 1979 substitute—
“Table
| 1. Cigarettes | An amount equal to 22 per cent of the retail price plus £112.07 per thousand cigarettes |
| 2. Cigars | £163.22 per kilogram |
| 3. Hand-rolling tobacco | £117.32 per kilogram |
| 4. Other smoking tobacco and chewing tobacco | £71.76 per kilogram”. |
(2)The amendment made by subsection (1) is treated as having come into force at 6pm on 12 March 2008.