Gas Act 1986

Section 60(4).

SCHEDULE 6 Amendments of Gas Levy Act 1981

1 (1) In subsection (1) of section 1 of the [1981 c. 3.] Gas Levy Act 1981—

(a) for the words " their revenues by the British Gas Corporation (in this Act referred to as ' the Corporation')" there shall be substituted the words "his revenues by any person" ; and

(b) for the words " the Corporation ", in the second place where they occur, there shall be substituted the words "that person".

(2) In subsection (2) of that section—

(a) for the words "the Corporation", in the first two places where they occur, there shall be substituted the word's "any person";

(b) for the words " has agreed " there shall be substituted the words "had agreed" ; and

(c) for the words " the Corporation ", in the third place where they occur, there shall be substituted the words "the British Gas Corporation (in this section referred to as ' the Corporation')".

2 No order shall be made under section 2(3) of that Act specifying for the year 1991-92 or an earlier year a rate of levy higher than the rate for the preceding year.

3 For section 3 of that Act there shall be substituted the following section—

“3 Payment of levy.

(1) Gas levy shall be paid to the Secretary of State in respect of each period of three months ending on 30th June, 30th September, 31st December or 31st March in any year (in this section referred to as a " chargeable period ").

(2) It shall be the duty of any person liable to pay gas levy to deliver to the Secretary of State—

(a) within four weeks after the end of each chargeable period, a return for that period which complies with subsection (3) below; and

(b) within three months after the end of each year, a return for that year which so complies.

(3) A return under subsection (2) above for any chargeable period or any year shall show the quantity, expressed both by volume and as a number of therms, of gas to which section 1 above applies which was supplied to or won by the person concerned in that period or that year.

(4) Not later than six weeks after the end of any chargeable period a person who is liable to pay gas levy in respect of that period shall pay to the Secretary of State an amount equal to the amount of gas levy which would be due from him for that period if the amount due were calculated exclusively by reference to the return for that period.

(5) If the amount which, otherwise than by way of interest, falls to be paid by any person under subsection (4) above in respect of the chargeable periods in any year differs from the actual amount of gas levy due from that person in respect of those periods, then not later than four months after the end of that year the amount of the difference shall—

(a) where the former amount is greater, be repaid by the Secretary of State to that person ; and

(b) where the latter amount is greater, be paid by that person to the Secretary of State.

(6) Where any amount falling to be paid under subsection (4) or (5) above is not paid within the period for payment specified in that subsection, that amount shall carry interest at the prescribed rate from the end of that period until payment; and in this subsection " paid " and " payment" include repaid and repayment, respectively.

(7) In this section ' the prescribed rate' means the rate prescribed for the purposes of section 86 of the [1970 c. 9.] Taxes Management Act 1970.”

4 (1) In subsection (1) of section 4 of that Act—

(a) for the words " the Corporation ", in the first place where they occur, there shall be substituted the words "any person";

(b) for the words " for any year shall only be payable " there shall be substituted the words "shall be payable by that person for any year only" ; and

(c) for the words " the Corporation ", in the second place where they occur, there shall be substituted the words "that person".

(2) In subsection (2) of that section—

(a) for the words "the Corporation", in the first place where they occur, there shall be substituted the words "the person concerned" ; and

(b) for the words " the Corporation ", in the second place where they occur, there shall be substituted the words "that person".

5 (1) In subsection (1) of section 5 of that Act—

(a) for the words "the Corporation", in the first place where they occur, there shall be substituted the words "any person liable to pay gas levy";

(b) for the word " them" there shall be substituted the word "him";

(c) for the words " the Corporation are using or propose " there shall be substituted the words "that person is using or proposes" ; and

(d) for the words " the Corporation ", in the third place where they occur, there shall be substituted the words "that person".

(2) For subsection (2) of that section there shall be substituted the following subsections—

“(2) The Secretary of State may, after consultation with any person liable to pay gas levy, give to that person directions specifying descriptions of measuring and testing equipment which he is to install, maintain and use for the purposes of this Act.

(3) It shall also be the duty of any person liable to pay gas levy to furnish the Secretary of State with such returns, accounts and other information as he from time to time requires for the purpose of verifying returns delivered to him under section 3(2) above, and to afford to the Secretary of State facilities for the verification of information so furnished.”

6 After section 5 of that Act there shall be inserted the following section—

“5A Offences.

(1) If any person without reasonable excuse—

(a) fails to deliver a return under section 3(2) above within the time allowed for doing so ; or

(b) fails to comply with a requirement imposed by or under section 5 above,

that person shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.

(2) If any person, in making any return under section 3(2) above or in giving any information required under section 5(3) above, makes any statement which he knows to be false in a material particular, or recklessly makes any statement which is false in a material particular, that person shall be liable—

(a) on summary conviction, to a fine not exceeding the statutory maximum ;

(b) on conviction on indictment, to a fine.

(3) Where a body corporate is guilty of an offence under this section and that offence is proved to have been committed with the consent or connivance of, or to be attributable fo any neglect on the part of, any director, manager, secretary or other similar officer of the body corporate or any person who was purporting to act in any such capacity he, as well as the body corporate, shall be guilty of that offence, and shall be liable to be proceeded against and punished accordingly.”

7 (1) In subsection (2) of section 6 of that Act for the words " the Corporation by virtue of section 3(4) " there shall be substituted the words "any person by virtue of section 3(5)(a)".

(2) In subsection (3) of that section for the words " section 3(4)" there shall be substituted the words "section 3(5)(b)" '

8 In section 7(2) of that Act for the definition of " year " there shall be substituted the following definition—

• “'year' means a period of twelve months ending with a 31st March.”