Finance Act 1986

Section 8(6).

SCHEDULE 5 Licences Under the Customs and Excise Acts

General provisions as to payment of duty on excise licences

1 In section 101 of the [1979 c. 2.] Customs and Excise Management Act 1979 (grant of excise licences)—

(a) in subsection (1), for the words "the appropriate duty" there shall be substituted "any appropriate duty"; and

(b) in subsection (3), for the words "taken out" there shall be substituted "held" and for the words "in any one licence year" there shall be substituted "at any one time".

2 In sections 102(1) and 104(3) of the Customs and Excise Management Act 1979 (payment for and transfer of excise licences), for the words "the duty" there shall be substituted "any duty".

Licences to manufacture spirits

3 (1) Section 12 of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (distillers' licences) shall be amended in accordance with this paragraph.

(2) At the end of subsection (4) there shall be added the words "and they may at any time revoke a licence in respect of any premises if, by reason of circumstances arising since the grant of the licence, they could by virtue of this subsection refuse to grant a licence in respect of those premises".

(3) At the end of subsection (5) there shall be added the words "and where the largest still so used on any premises in respect of which a licence is held is of less than that capacity, the Commissioners may revoke the licence or attach to it such conditions as they see fit to impose".

(4) After subsection (6) there shall be inserted the following subsection—

“(6A) If at any time, by reason of circumstances arising since the grant of a distiller's licence in respect of any premises, the Commissioners are not satisfied as mentioned in subsection (6) above, they may revoke the licence unless the distiller gives the undertaking mentioned in that subsection.”

(5) In subsection (9), for the words "to whom a licence has been granted upon his giving" there shall be substituted "who, in respect of a licence, has given".

Licences relating to hydrocarbon oil etc.

4 In Schedule 3 to the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 (subjects for regulations under section 21 of that Act), in paragraphs 2, 13 and 18 (which relate to licences for the production etc. of hydrocarbon oil, petrol substitutes and road fuel gas respectively) for the words "Fixing the date of expiration of any such licence" there shall be substituted "Specifying the circumstances in which any such licence may be surrendered or revoked".

Licences to manufacture mechanical lighters

5 In section 7 of the [1979 c. 6.] Matches and Mechanical Lighters Duties Act 1979 (regulations about mechanical lighters) in subsection (1) for paragraph (b) there shall be substituted—

“(b) for enabling licences granted under the regulations to be surrendered or revoked in such circumstances as are specified in the regulations;”.