Finance Act 1989

Part I E+W+S+N.I. Customs and Excise, Value Added Tax and Car Tax

CHAPTER I E+W+S+N.I. Customs and Excise

Hydrocarbon oil duties E+W+S+N.I.

1 Rates. E+W+S+N.I.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

(2) In section 13A of that Act (rebate on unleaded petrol), for “£0.0202” there shall be substituted “£0.0272”.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) This section shall be deemed to have come into force at 6 o’clock in the evening of 14th March 1989.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F1 S. 1(1)(3) repealed by Finance Act 1990 (c. 29, SIF 40:1),s. 132, Sch. 19 Pt. I Note

2 Reliefs. E+W+S+N.I.

(1) The following section shall be inserted after section 20A of the M1 Hydrocarbon Oil Duties Act 1979—

“20AA Power to allow reliefs.

(1) The Commissioners may make regulations allowing reliefs as regards—

(a) any duty of excise which has been charged in respect of hydrocarbon oil, petrol substitute, spirits used for making power methylated spirits, or roadfuel gas;

(b) any amount which has been paid to the Commissioners under section 12(2)above;

(c) any amount which would (apart from the regulations) be payable to theCommissioners under section 12(2) above.

(2) The regulations may include such provision as the Commissioners think fit in connection with allowing reliefs, and in particular may—

(a) provide for relief to take the form of a repayment or remission;

(b) provide for relief to be allowed in cases or classes of case set out inthe regulations;

(c) provide for relief to be allowed to the extent set out in the regulations;

(d) provide for relief to be allowed subject to conditions imposed by theregulations;

(e) provide for relief to be allowed subject to such conditions as theCommissioners may impose on the person claiming relief;

(f) provide for the taking of samples of hydrocarbon oil in order to ascertainwhether relief should be allowed or has been properly allowed;

(g) make provision as to administration (which may include provision requiringthe making of applications for relief);

(h) make different provision in relation to different cases or classes ofcase;

(i) include such supplementary, incidental, consequential or transitionalprovisions as appear to the Commissioners to be necessary or expedient.

(3) The conditions which may be imposed as mentioned in subsection (2)(d) or(e) above may include conditions as to the physical security of premises, theprovision (by bond or otherwise) of security for payment, or such othermatters as the Commissioners think fit.

(4) Where a person contravenes or fails to comply with any regulation madeunder this section or any condition imposed by or under such aregulation—

(a) he shall be liable on summary conviction to a penalty of three times thevalue of any goods in respect of which the contravention or failure occurredor a penalty of an amount represented by level 3 on the standard scale,whichever is the greater, and

(b) any goods in respect of which the contravention or failure occurred shallbe liable to forfeiture.

(5) A reference in this section to a duty of excise includes a reference toany addition to such duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979.

(6) Schedule 5 to this Act shall have effect with respect to any sample ofhydrocarbon oil taken in pursuance of regulations made under this section.”

(2) In consequence of subsection (1) above, in paragraph 6 of Schedule 5 tothe M2 Hydrocarbon Oil Duties Act 1979 after “section”there shall be inserted “20AA or”.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Marginal Citations

M1 1979c. 5.

M2 1979 c. 5.

Alcoholic liquor duties E+W+S+N.I.

3 Original gravity of beer. E+W+S+N.I.

(1) In section 3(5) of the M3 Alcoholic Liquor Duties Act 1979(under which the gravity of worts as ascertained by the proper officer isrelevant for certain purposes) for the words from “proper officer” to theend there shall be substituted the words “brewer in accordance withsubsection (2) above and recorded by him in pursuance of regulations madeunder section 49 below.”

(2) This section applies to worts if the brewer ascertains their gravity inaccordance with section 3(2) of the Alcoholic Liquor Duties Act 1979, for thepurpose of the record kept by him in pursuance of regulations under section49 of that Act, on or after the day on which this Act is passed.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Marginal Citations

M3 1979 c. 4.

4 Blending made-wines etc. E+W+S+N.I.

(1) Section 55 of the Alcoholic Liquor Duties Act 1979 (charge of excise dutyon made-wine) shall be amended as follows.

(2) In subsection (5) (which, where certain conditions are satisfied, liftsthe requirement to hold a licence for premises where made-wine is produced),after paragraph (d) there shall be added “and

(e) he does not blend or otherwise mix—

(i) two or more made-wines, or

(ii) one or more made-wines and one or more wines,

so as to produce made-wine the rate of duty applicable to which is higher than the rate applicable to at least one of the constituent liquors. ”

(3) After subsection (5) there shall be inserted—

“(5A) For the purposes of subsection (5) above—

(a) the rate of duty applicable to any made-wine is that which is or would bechargeable under subsection (1) above on its importation into the UnitedKingdom; and

(b) the rate of duty applicable to any wine is that which is or would bechargeable under subsection (1) of section 54 above on its importation intothe United Kingdom.”

(4) This section shall have effect in relation to the blending or other mixingof made-wines, or of made-wines and wines, on or after the day on which thisAct is passed.

5 Description as beer. E+W+S+N.I.

Section 73 of the M4 Alcoholic Liquor Duties Act 1979(which prohibits anyone from describing as beer any substance on which beerduty has not been paid) shall cease to have effect.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Marginal Citations

M4 1979 c. 4.

Vehicles excise duty E+W+S+N.I.

6 Rates. E+W+S+N.I.

F2 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3), (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F2 S. 6(1)(2)(5)(7) repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))

F3 S. 6(3)(4), Sch. 1 Pt. II, Sch. 2 para. 3 repealed byFinance Act 1990 (c. 29, SIF 58), s. 132, Sch. 19 Pt. II Note 3

F4 S. 6(6) repealed (27.7.1993 with effect in relation to licences taken out after 16.3.1993) by 1993 c. 34, s. 213, Sch. 23 Pt. I(6)

F5 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F5 S. 7 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))

F6 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F6 S. 8 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))

F7 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F7 S. 9 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))

F8 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F8 S. 10 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))

F9 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F9 S. 11 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))

F10 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F10 S. 12 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))

F11 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F11 S. 13 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))

14 Dishonoured cheques. E+W+S+N.I.

F12 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F13 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F12 S. 14(1)(3)(5)(7) repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))

F13 S. 14(2)(4)(6) repealed (1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), ss. 10, 123, Sch. 19 Pt. IV; S.I. 1991/2021, art. 2.

General E+W+S+N.I.

F14 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F14 S. 15 repealed (1.1.1995) by 1994 c. 9, s. 258, Sch. 26 Pt. III, note (with s. 19(3)); S.I. 1994/2679, art. 3

16 Time limits for proceedings. E+W+S+N.I.

(1) After section 146 of the Customs and Excise Management Act 1979 thereshall be inserted—

“146A Time limit for proceedings.

(1) Except as otherwise provided in the customs and excise Acts, andnotwithstanding anything in any other enactment, the following provisionsshall apply in relation to proceedings for an offence under those Acts.

(2) Proceedings for an indictable offence shall not be commenced after the endof the period of 20 years beginning with the day on which the offence wascommitted.

(3) Proceedings for a summary offence shall not be commenced after the end ofthe period of 3 years beginning with that day but, subject to that, may becommenced at any time within 6 months from the date on which sufficientevidence to warrant the proceedings came to the knowledge of the prosecutingauthority.

(4) For the purposes of subsection (3) above, a certificate of the prosecutingauthority as to the date on which such evidence as is there mentioned came tothat authority’s knowledge shall be conclusive evidence of that fact.

(5) In the application of this section to Scotland—

(a) in subsection (3), “proceedings for an indictableoffence” means proceedings on indictment;

(b) in subsection (3), “proceedings for a summary offence”means summary proceedings.

(6) In the application of this section to Northern Ireland—

(a) “indictable offence” means an offence which, if committedby an adult, is punishable on conviction on indictment (whether only onconviction on indictment, or either on conviction on indictment or on summaryconviction);

(b) “summary offence” means an offence which, if committedby an adult, is punishable only on summary conviction.

(7) In this section, “prosecuting authority” means theCommissioners and includes, in Scotland, the procurator fiscal.”

(2) Section 147(1) of that Act shall cease to have effect.

F15 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) This section shall have effect in relation to offences committed on orafter the day on which this Act is passed.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F15 S. 16(3) repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))

17 Disbursements in Port of London. E+W+S+N.I.

In section 17 of the M5 Customs and Excise Management Act1979 (general rule that customs and excise receipts, after deduction ofdisbursements, are to be paid into the Commissioners’ General Account at theBank of England) paragraph (a) of subsection (5) (special rule thatdisbursements in Port of London are to be paid out of that Account) shallcease to have effect.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Marginal Citations

M5 1979 c. 2.

CHAPTER II E+W+S+N.I. Value Added Tax

Zero-rating etc. E+W+S+N.I.

F16 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F16 S. 18 repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, s. 100(2), Sch. 15

F17 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F17 S. 19 repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, s. 100(2), Sch. 15

F18 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F18 S. 20 repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, s. 100(2), Sch. 15

F19 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F19 S. 21 repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, s. 100(2), Sch. 15

F20 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F20 S. 22 repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, s. 100(2), Sch. 15

F21 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F21 S. 23 repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, s. 100(2), Sch. 15

Other provisions E+W+S+N.I.

F22 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F22 S. 24 repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, s. 100(2), Sch. 15

F23 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F23 S. 25 repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, s. 100(2), Sch. 15

F24 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F24 S. 26 repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, s. 100(2), Sch. 15

Chapter III E+W+S+N.I. Miscellaneous

27 Relief from car tax where vehicle leased to the handicapped. E+W+S+N.I.

(1) After section 5 of the M6 Car Tax Act 1983 there shallbe inserted the following section—

“5A Relief where vehicle leased to the handicapped.

(1) This section applies where on the date when, apart from subsection (2)(a)below, tax on a chargeable vehicle would become due from a person registeredunder this Act, there is held by him or on his behalf a certificate of aperson to whom the vehicle is sold (“the lessor”) that the lessor intendsto supply the vehicle to another in such circumstances that the supply willbe a zero-rated supply by virtue of item 12 of Group 14 (letting on hire ofmotor vehicles to the handicapped) of Schedule 5 to the Value Added Tax Act 1983.

(2) Tax on the vehicle—

(a) shall not be payable by the registered person, but

(b) if, within the period of three years beginning with that date, the lessorsupplies the vehicle in any circumstances other than those mentioned insubsection (1) above, shall be payable by the lessor and shall become due andpayable at the time of the supply.

(3) In this section—

• “certificate” means a certificate in a form for the timebeing approved by the Commissioners, and

• “supply” has the same meaning as in the Value Added Tax Act1983.”

(2) In section 5 of the Car Tax Act 1983 (liability and payment), insubsection (1), at the end of paragraph (a), there shall be inserted the words “subject to section 5A below”.

(3) The powers conferred by Schedule 1 to that Act to require accounts andrecords to be preserved and produced shall be exercisable also in relation toany certificate which has been held by or on behalf of a registered person forthe purposes of section 5A of that Act.

(4) In paragraph 13 of that Schedule (restriction on registration ofchargeable vehicles), after sub-paragraph (c) there shall be inserted “or

(d) that, by virtue of section 5A of this Act, tax on it has not become dueand payable.”

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Marginal Citations

M6 1983 c. 53.

28 Reliefs from duties and taxes for persons enjoying certain immunities andprivileges. E+W+S+N.I.

(1) After section 13 of the M7 Customs and Excise Duties(General Reliefs) Act 1979 there shall be inserted the followingsections—

“13A Reliefs from duties and taxes for persons enjoying certain immunities andprivileges.

(1) The Commissioners may by order make provision for conferring in respectof any persons to whom this section applies reliefs, by way of remission orrepayment, from payment by them or others of duties of customs or excise,value added tax or car tax.

(2) An order under this section may make any relief for which it providessubject to such conditions binding the person in respect of whom the reliefis conferred and, if different, the person liable apart from the relief forpayment of the tax or duty (including conditions which are to be compiled withafter the time when, apart from the relief, the duty or tax would becomepayable) as may be imposed by or under the order.

(3) An order under this section may include any of the provisions mentionedin subsection (4) below for cases where—

(a) relief from payment of any duty of customs or excise, value added tax orcar tax chargeable on any goods, or on the suply of any goods or services orthe importation of any goods has been conferred (whether by virtue of an orderunder this section or otherwise) in respect of any person to whom this sectionapplies, and

(b) in the case of goods, provision for forfeiture of the goods.

(4) The provisions referred to in subsection (3) above are—

(a) provision for payment to the Commissioners of the tax or duty by—

(i) the person liable, apart from the relief, for its payment, or

(ii) any person bound by the condition, or

(iii) any person who is or has been in possession of the goods or has received the benefit of the services,

or for two or more of those persons to be jointly and severally liable for such payment, and

(5) An order under this section—

(a) may contain such incidental and supplementary provisions as theCommissioners think necessary or expedient, and

(b) may make different provision for different cases.

(6) In this section and section 13C of this Act—

“duty of customs” includes any agricultural levy within the meaningof section 6 of the European Communities Act 1972 chargeable on goods importedinto the United Kingdom, and

“duty of excise” means any duty of excise chargeableon goods and includes any addition to excise duty by virtue of section 1 ofthe Excise Duties (Surcharges or Rebates) Act 1979.

(7) For the purposes of this section and section 13C of this Act, where inrespect of any person to whom this section applies relief is conferred(whether by virtue of an order under this section or otherwise) in relationto the use of goods by any persons or for any purposes, the relief is to betreated as conferred subject to a condition binding on him that the goods willbe used only by those persons or for those purposes.

(8) Nothing in any order under this section shall be construed as authorisinga person to import any thing in contravention of any prohibition orrestriction for the time being in force with respect to it under or by virtueof any enactment.

13B Persons to whom section 13A applies.

(1) The persons to whom section 13A of this act applies are—

(a) any person who, for the purposes of any provision of the Visiting Forces Act 1952 or the InternationalHeadquarters and Defence Organisations Act 1964 is—

(i) a member of a visiting force or of a civilian component of such a forceor a dependant of such a member, or

(ii) a headquarters, a member of a headquarters or a dependant of such amember,

(b) any person enjoying any privileges or immunities under or by virtueof—

(i) the Diplomatic Privileges Act 1964,

(ii) the Commonwealth Secretariat Act 1966,

(iii) the Consular Relations Act 1968,

(iv) the International Organisations Act 1968, or

(v) the Overseas Development and Co-operation Act 1980,

(c) any person enjoying, under or by virtue of section 2 of the EuropeanCommunities Act 1972, any privileges or immunities similiar to those enjoyedunder or by virtue of the enactments referred to in paragraph (b) above.

(2) The Secretary of State may by order amend subsection (1) above to includeany persons enjoying any privileges or immunities similiar to those enjoyedunder or by virtue of the enactments referred to in paragraph (b) of thatsubsection.

(3) No order shall be made under this section unless a draft of the order hasbeen laid before and approved by resolution of each House of Parliament.

13C Offence where relieved goods used, etc., in breach of condition.

(1) Subsection (2) below applies where—

(a) any relief from payment of any duty of customs or excise, value added taxor car tax chargeable on, or on the supply or importation of, any goods hasbeen conferred (whether by virtue of an order under section 13A of this Actor otherwise) in respect of any person to whom that section applies subjectto any condition as to the persons by whom or the purposes for which the goodsmay be used, and

(b) if the tax or duty has subsequently become payable, it has not been paid.

(2) If any person—

(a) acquires the goods for his own use, where he is not permitted by thecondition to use them, or for use for a purpose that is not permitted by thecondition or uses them for such a purpose, or

(b) acquires the goods for use, or causes or permits them to be used, by aperson not permitted by the condition to use them or by a person for a purposethat is not permitted by the condition or disposes of them to a person notpermitted by the condition to use them,

with intent to evade payment of any tax or duty that has become payableor that, by reason of the disposal, acquisition or use, becomes or will becomepayable, he is guilty of an offence.

(3) For the purposes of this section—

(a) in the case of a condition as to the persons by whom goods may be used,a person is not permitted by the condition to use them unless he is a personreferred to in the condition as permitted to use them, and

(b) in relation to a condition as to the purposes for which goods may be used,a purpose is not permitted by the condition unless it is a purpose referredto in the condition as a permitted purpose,

and in this section “dispose” includes “lend” and “let onhire”, and “acquire” shall be interpreted accordingly.

(4) A person guilty of an offence under this section may be detained and shallbe liable—

(a) on summary conviction, to a penalty of the statutory maximum or of threetimes the value of the goods (whichever is the greater), or to imprisonmentfor a term not exceeding six months, or to both, or

(b) on conviction on indictment, to a penalty of any amount, or toimprisonment for a term not exceeding seven years, or to both.”

(2) Section 13C of the M8 Customs and Excise Duties (GeneralReliefs) Act 1979 inserted by subsection (1) above shall have effect whererelief is conferred on or after the day on which this Act is passed.

(3) In section 17 of the Customs and Excise Duties (General Reliefs) Act 1979,in subsection (3), for “or 13” there shall be substituted “13 or13A” and, in subsection (4), for “or 13(1)” there shall be substituted “13(1) or 13A”.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Marginal Citations

M7 1979 c. 3.

M8 1979 c. 3.

[F25 29 Recovery of overpaid excise duty and car tax. E+W+S+N.I.

(1) This section applies to proceedings for restitution of an amount paid tothe Commissioners of Customs and Excise by way of excise duty or car tax.

(2) Proceedings to which this section applies shall not be dismissed by reasononly of the fact that the amount was paid by reason of a mistake of law.

(3) In any proceedings to which this section applies it shall be a defencethat repayment of an amount would unjustly enrich the claimant.

(4) This section shall have effect in relation to proceedings commenced on or after the day on which this Act is passed.]

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F25 S. 29 ceases to have effect (1.12.1995 with effect as mentioned in s. 20(5) of the amending Act) by 1995 c. 4, s. 20(3); S.I. 1995/2892, art. 2