Statute
Section 12 — Finance Act 2008: Rates of tobacco products duty
Text of the provision Official document
Rates of tobacco products duty 12 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.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →