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Finance Act 2019

Finance Act 2019 s 56

s 56 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 £228.29 per thousand cigarettes, or £293.95 per thousand cigarettes. (3) The amendment made by this section is treated as having come into force at 6pm on 29 October 2018.

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