Introduction Details of the Section
2.Subsection (1) substitutes a new Table of rates of duty into Schedule 1 to the Tobacco Products Duty Act 1979. The duty rates on tobacco products are increased as follows:
	cigarettes – the ad valorem element is unchanged at 24 per cent; the specific duty is increased from £114.31 to £119.03 per 1000 cigarettes;
	cigars – increased from £173.13 to £180.28 per kilogram;
	hand-rolling tobacco – increased from £124.45 to £129.59 per kilogram; and
	other smoking tobacco and chewing tobacco – increased from £76.12 to £79.26 per kilogram.
3.Subsection (2) provides for the new Table of duty rates to have effect from 6pm on 24 March 2010.