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“Table

56. Insurance Premium Tax (Standard Rate) – in the House of Commons at 6:23 pm on 22nd March 2016.

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1. Cigarettes An amount equal to 16.5 per cent of the retail price plus £196.42 per thousand cigarettes
2. Cigars £245.01 per kilogram
3. Hand-rolling tobacco £198.10 per kilogram
4. Other smoking tobacco and chewing tobacco £107.71 per kilogram”.

(2) The amendment made by this Resolution comes into force at 6pm on 16 March 2016.

And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.