s 45 Tobacco products duty: rates
(1) TPDA 1979 is amended as follows. (2) For the table in Schedule 1 substitute— TABLE An amount equal to the higher of— 16.5% of the retail price plus £217.23 per thousand cigarettes, or £280.15 per thousand cigarettes. (3) The amendment made by this section is treated as having come into force at 6pm on 22 November 2017.