77 Rates of tobacco products duty
Finance Act 2022 (2022 c 3) | Legislation

Tobacco products duty

77  Rates of tobacco products duty

(1)     In Schedule 1 to TDPA 1979 (table of rates of tobacco products duty), for the Table substitute—

“T´¡µþ³¢·¡
1 CigarettesAn amount equal to the higher of—
(a)     16.5% of the retail price plus £262.90 per thousand cigarettes, or
(b)
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