Finance Act 2017
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Change 1
23 Tobacco products duty: minimum excise duty
(1) TPDA 1979 is amended as follows. (2) In section 6(5)(a) (alteration of rates of duty), for “the amount” substitute “ each amount ”. (3) For the first row in the table in Schedule 1 (as substituted by section 22) substitute— “1. Cigarettes | An amount equal to the higher of— 16.5% of the retail price plus £207.99 per thousand cigarettes, or £268.63 per thousand cigarettes. (4) The amendments made by this section are treated as having come into force on 20 May 2017.
23 Tobacco products duty: minimum excise duty
(1) TPDA 1979 is amended as follows. (2) In section 6(5)(a) (alteration of rates of duty), for “the amount” substitute “ each amount ”. (3) For the first row in the table in Schedule 1 (as substituted by section 22) substitute— “1. Cigarettes | An amount equal to the higher of— 16.5% of the retail price plus £207.99 per thousand cigarettes, or £268.63 per thousand cigarettes. (4) The amendments made by this section are treated as having come into force on 20 May 2017.
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