Office of Public Sector Information
PART I continued
(1) The [1979 c. 7.] Tobacco Products Duty Act 1979 has effect subject to the following amendments.
(2) In section 2(2) (remission or repayment of duty where tobacco products exported, shipped as stores or used for research or experiment), for the words from “that” to the end of paragraph (b) substitute—
“that—
(a) the products in question have been—
(i) exported or shipped as stores, or
(ii) used solely for the purposes of research or experiment; and
(b) any fiscal marks carried by the products have been obliterated;”.
(3) Section 7 (regulations for management of duty) is amended as follows.
(4) After paragraph (a) of subsection (1) (method of charging duty and securing and collecting duty) insert—
“(aa) for charging the duty, in such circumstances as may be specified in the regulations, by reference to the weight of the tobacco products at a time specified in the regulations or by the Commissioners (whether the time at which the products become chargeable or that at which the duty becomes payable or any other time);”.
(5) In paragraph (b) of subsection (1) (registration of premises for storage of tobacco), after “regulating their” insert “storage and”.
(6) After that paragraph insert—
“(ba) for the registration of premises for the manufacture of tobacco products, for restricting or prohibiting the manufacture of tobacco products otherwise than in premises so registered and for regulating their storage and treatment in, and removal from, such premises;”.
(7) In paragraph (c) of subsection (1), omit sub-paragraph (i) (which is superseded by the amendment made by subsection (6) above).
(8) In paragraph (d) of subsection (1), for “and the making of such returns, as may be specified in the regulations” substitute “the notification of such information, and the making of such returns, as may be specified in the regulations or required by the Commissioners”.
(9) After subsection (1) insert—
“(1A) Regulations under subsection (1) above may, in particular, include provision—
(a) imposing, or providing for the imposition under the regulations of, conditions and restrictions relating to any of the matters mentioned in that subsection;
(b) enabling the Commissioners to dispense with compliance with any provision contained in the regulations in such circumstances and subject to such conditions (if any) as they may determine.”.
(1) For the table in section 11(2) of the [1997 c. 16.] Finance Act 1997 (rates of gaming duty) substitute—
| Part of gross gaming yield | Rate |
|---|---|
| The first £470,500 | 2½ per cent. |
| The next £1,045,500 | 12½ per cent. |
| The next £1,045,500 | 20 per cent. |
| The next £1,830,000 | 30 per cent. |
| The remainder | 40 per cent.” |
(2) This section has effect in relation to accounting periods beginning on or after 1st April 2000.
Schedule 2 to this Act (which amends the [1981 c. 63.] Betting and Gaming Duties Act 1981) shall have effect.
(1) Section 30 of the [1994 c. 9.] Finance Act 1994 is amended as follows.
(2) In subsection (1) (basis on which duty is charged) for the words from “appropriate” to the end substitute “determined in accordance with subsections (2) to (4) below.”
(3) In subsection (2) (rate where destination is in an EEA State etc)—
(a) for “The rate is £10 if that place” substitute “If the place where the passenger’s journey ends”, and
(b) after paragraph (b) add— “the rate shall be determined in accordance with subsection (3A) below.”.
(4) After subsection (3) insert—
“(3A) In a case falling within subsection (2) above—
(a) if the passenger’s agreement for carriage provides for standard class travel in relation to every flight on his journey, the rate is £5;
(b) in any other case, the rate is £10.”.
(5) For subsection (4) (rate where destination is not in an EEA State etc) substitute—
“(4) In a case not falling within subsection (2) above—
(a) if the passenger’s agreement for carriage provides for standard class travel in relation to every flight on his journey, the rate is £20;
(b) in any other case, the rate is £40.”.
(6) At the end of the section add—
“(10) In this section “standard class travel”, in relation to carriage on an aircraft, means—
(a) in the case of an aircraft on which only one class of travel is available, that class of travel;
(b) in any other case, the lowest class of travel available on the aircraft.”.
(7) In consequence of the provision made by the preceding provisions of this section, in section 39 of the [1994 c. 9.] Finance Act 1994 (schemes for simplifying operation of reliefs)—
(a) in subsection (4)(b), for “at the rate mentioned in section 30(2) above” substitute—
“(i) at the rate mentioned in paragraph (a) of section 30(3A) above, and
(ii) at the rate mentioned in paragraph (b) of that provision”;
(b) in subsection (4B)(c), for “at the rate mentioned in section 30(2) above” substitute—
“(i) at the rate mentioned in paragraph (a) of section 30(3A) above, and
(ii) at the rate mentioned in paragraph (b) of that provision”;
(c) in subsection (8)(b), for the words from “on the carriage” to the end substitute—
“(i) on the carriage of each of those falling within paragraph (a) of section 30(4) above at the rate mentioned in that paragraph, and
(ii) on the carriage of each of those falling within paragraph (b) of section 30(4) above at the rate mentioned in that paragraph”; and
(d) in subsection (8A)(c), for the words from “on the carriage” to the end substitute—
“(i) on the carriage of each of those falling within paragraph (a) of section 30(4) above at the rate mentioned in that paragraph, and
(ii) on the carriage of each of those falling within paragraph (b) of section 30(4) above at the rate mentioned in that paragraph”.
(8) This section applies to any carriage of a passenger on an aircraft which begins on or after 1st April 2001.
(1) Section 31 of the [1994 c. 9.] Finance Act 1994 is amended as follows.
(2) Omit subsections (1) and (2) (exemption in relation to passengers making return journeys within the United Kingdom).
(3) After subsection (4A) insert—
“(4B) A passenger is not a chargeable passenger in relation to a flight if under his agreement for carriage (whether or not it is evidenced by a ticket) the flight is to depart from an airport which is in a region of the United Kingdom designated by order.
(4C) An order may be made for the purposes of subsection (4B) above in respect of any region which has a population density of not more than 12.5 persons per square kilometre.
(4D) In subsections (4B) and (4C) above, references to a region are references to an area which is determined by the Treasury to constitute a region for the purposes of those subsections.”.
(4) Omit subsection (6) (provision by regulations for subsection (1) to have effect in relation to journeys begun in the Isle of Man).
(5) In consequence of the provision made by subsection (2) above, in section 43 of the [1994 c. 9.] Finance Act 1994 (interpretation)—
(a) in subsection (2) (meaning of “journey” etc), omit “Subject to subsection (3) below”, and
(b) omit subsection (3) (interpretation of references to a return ticket).
(6) This section applies to any carriage of a passenger on an aircraft which begins on or after 1st April 2001.
(1) In paragraph 1 of Schedule 1 to the [1994 c. 22.] Vehicle Excise and Registration Act 1994 (rate of duty applicable where no other rate specified), in sub-paragraphs (2) and (2A) for “1,100 cubic centimetres” (the reduced rate threshold) substitute “1,200 cubic centimetres”.
This amendment applies to licences issued on or after 1st March 2001.
(2) Refunds shall be made by the Secretary of State, in accordance with the following provisions of this section, in respect of licences—
(a) issued in the period beginning with 1st March 2000 and ending with 28th February 2001, and
(b) not surrendered before the end of that period,
where the amount of vehicle excise duty chargeable on the licence would have been less if the amendment in subsection (1) had applied.
(3) The amount of the refund is—
(a) £55 for a 12 month licence, and
(b) £27.50 for a 6 month licence.
(4) The person entitled to the refund is—
(a) in the case of a licence in force on 28th February 2001, the keeper of the vehicle on that date;
(b) in the case of a licence that has ceased to be in force before that date, the keeper of the vehicle when the licence expired.
(5) For the purposes of subsection (4) the keeper of the vehicle shall be taken to be—
(a) the person registered as keeper of the vehicle on the date in question, or
(b) if the Secretary of State has received notification of a change of ownership of the vehicle as a result of which another person is on that date entitled to be registered as the new keeper of the vehicle, that person.
(6) A refund shall only be made if an application is made for it in such form, and containing such particulars and supported by such documents, as the Secretary of State may require.
(7) The Secretary of State shall give notice in writing to any person appearing to him to be entitled to a refund—
(a) informing him that he appears to be entitled to a refund,
(b) enclosing an application form, and
(c) specifying the particulars and supporting documents to be provided.
(8) An application for, or the making of, a refund under this section in respect of a licence does not affect the validity of the licence.
(9) For the purposes of section 19 of the [1994 c. 22.] Vehicle Excise and Registration Act 1994 (surrender of licences) as it applies to the surrender on or after 1st March 2001 of a licence in respect of which a refund under this section has been made, or applied for, the annual rate of duty chargeable on the licence shall be taken to be that which would have been chargeable if the amendment in subsection (1) above had applied.
(10) Section 45 of that Act (offence of false or misleading declaration) applies to a declaration in connection with an application for a refund under this section as it applies to a declaration in connection with an application for a vehicle licence.
(11) In the application of this section to Northern Ireland, references to registration as the keeper of a vehicle shall be read as references to registration as the owner of the vehicle.
(1) In paragraph 1 of Schedule 1 to the [1994 c. 22.] Vehicle Excise and Registration Act 1994 (rate of duty applicable where no other rate specified)—
(a) in sub-paragraph (2) (the standard rate), for “£155” substitute “£160”; and
(b) in sub-paragraph (2A) (the reduced rate), for “£100” substitute “£105”.
(2) This section applies to licences issued on or after 1st March 2001.
Schedule 3 to this Act has effect with respect to vehicle excise duty on light passenger vehicles and light goods vehicles first registered on or after 1st March 2001.
Schedule 4 to this Act has effect with respect to vehicle licences for vehicles in respect of which vehicle excise duty is chargeable at different rates.
(1) Schedule 5 to this Act (which makes provision for new rates of vehicle excise duty for goods vehicles etc.) has effect.
(2) The provisions of that Schedule apply in relation to licences issued after 21st March 2000.
In Part XII of the [1979 c. 2.] Customs and Excise Management Act 1979 (general supplementary provisions), for section 161 (power to search premises) substitute—
(1) The powers conferred by this section are exercisable by an officer having a writ of assistance if there are reasonable grounds to suspect that anything liable to forfeiture under the customs and excise Acts—
(a) is kept or concealed in any building or place, and
(b) is likely to be removed, destroyed or lost before a search warrant can be obtained and executed.
(2) The powers are—
(a) to enter the building or place at any time, whether by day or night, on any day, and search for, seize, and detain or remove any such thing, and
(b) so far as is necessary for the purpose of such entry, search, seizure, detention or removal, to break open any door, window or container and force and remove any other impediment or obstruction.
(3) An officer shall not exercise the power of entry conferred by this section by night unless accompanied by a constable.
(4) A writ of assistance shall continue in force during the reign in which it is issued and for six months thereafter.
(1) If a justice of the peace is satisfied by information upon oath given by an officer that there are reasonable grounds to suspect that anything liable to forfeiture under the customs and excise Acts is kept or concealed in any building or place, he may by warrant under his hand authorise any officer, and any person accompanying an officer, to enter and search the building or place named in the warrant.
(2) An officer or other person so authorised has power—
(a) to enter the building or place at any time, whether by day or night, on any day, and search for, seize, and detain or remove any such thing, and
(b) so far as is necessary for the purpose of such entry, search, seizure, detention or removal, to break open any door, window or container and force and remove any other impediment or obstruction.
(3) Where there are reasonable grounds to suspect that any still, vessel, utensil, spirits or materials for the manufacture of spirits is or are unlawfully kept or deposited in any building or place, subsections (1) and (2) above apply in relation to any constable as they would apply in relation to an officer.
(4) The powers conferred by a warrant under this section are exercisable until the end of the period of one month beginning with the day on which the warrant is issued.
(5) A person other than a constable shall not exercise the power of entry conferred by this section by night unless accompanied by a constable.”.
In Part XII of the [1979 c. 2.] Customs and Excise Management Act 1979 (general supplementary provisions), after section 163 (power to search vehicles or vessels) insert—
(1) Without prejudice to any other power conferred by the Customs and Excise Acts 1979, where there are reasonable grounds to suspect that a person in the United Kingdom (referred to in this section as “the suspect”) has with him, or at the place where he is, any goods to which this section applies, an officer may—
(a) require the suspect to permit a search of any article that he has with him or at that place, and
(b) if the suspect is not under arrest, detain him (and any such article) for so long as may be necessary to carry out the search.
(2) The goods to which this section applies are dutiable alcoholic liquor, or tobacco products, which are—
(a) chargeable with any duty of excise, and
(b) liable to forfeiture under the customs and excise Acts.
(3) Notwithstanding anything in subsection (4) of section 24 of the [1995 c. 39.] Criminal Law (Consolidation) (Scotland) Act 1995 (detention and questioning by customs officers), detention of the suspect under subsection (1) above shall not prevent his subsequent detention under subsection (1) of that section.”.
(1) Section 157 of the [1979 c. 2.] Customs and Excise Management Act 1979 (bonds and security) is amended as follows.
(2) In subsection (1) (power to require security), for “by bond” substitute “(or further security) by bond, guarantee”.
(3) After that subsection insert—
“(1A) For the purposes of this section “condition in connection with excise” includes a condition in connection with excise duty charged, under the law of a member State other than the United Kingdom, on—
(a) manufactured tobacco,
(b) alcohol or alcoholic beverages, or
(c) mineral oils.
The expressions used in paragraphs (a) to (c) above have the same meaning as in Council Directive 92/12/EEC.”.
(4) In subsection (2) (bonds for the purposes of assigned matters), after “Any bond” insert “, guarantee or other security”.
(5) In paragraph (a) of that subsection (bonds to be taken on behalf of Her Majesty), for “on behalf of Her Majesty” substitute “either on behalf of Her Majesty or on behalf of Her Majesty and the tax authorities of each member State other than the United Kingdom”.
(6) At the end of that subsection add—
“In this subsection “assigned matter” includes any excise duty charged as mentioned in subsection (1A) above.”.
In section 9(2)(a) of the [1994 c. 9.] Finance Act 1994 (how to calculate the penalty in cases where provision is made by any enactment for conduct to attract a penalty calculated by reference to an amount of excise duty), for “or any other enactment” substitute “, or by or under any other enactment,”.
In section 127 of the [1999 c. 16.] Finance Act 1999 (interest on repayments of customs duty), in subsection (1)(b) for “Council Regulation 2454/93” substitute “Commission Regulation 2454/93”.
This amendment shall be deemed always to have had effect.
Finance Act 2000