Statute
Section 77 — Finance Act 2014: Rates of tobacco products duty
Text of the provision Official document
Rates of tobacco products duty 77 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 £184.10 per thousand cigarettes 2. Cigars £229.65 per kilogram 3. Hand-rolling tobacco £180.46 per kilogram 4. Other smoking tobacco and chewing tobacco £100.96 per kilogram .
2 The amendment made by this section is treated as having come into force at 6 pm on 19 March 2014.
Official source: legislation.gov.uk
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