Part I Customs and Excise and Value Added Tax
chapter I Customs and Excise
Rates of duty
1 Spirits, beer, wine, made-wine and cider.
1
In section 5 of the M1Alcoholic Liquor Duties Act 1979 (spirits) for “£15.77” there shall be substituted “
£17.35
”
.
2
In section 36 of that Act (beer) for “£0.90” there shall be substituted “
£0.97
”
.
3
For the Table of rates of duty in Schedule 1 to that Act (wine and made-wine) there shall be substituted the Table in Schedule 1 to this Act.
4
In section 62(1) of that Act (cider) for “£17.33” there shall be substituted “
£18.66
”
.
5
This section shall be deemed to have come into force at 6 o’clock in the evening of 20th March 1990.
2 Tobacco products.
1
For the Table in Schedule 1 to the M2Tobacco Products Duty Act 1979 there shall be substituted—
TABLE
1. Cigarettes
An amount equal to 21 per cent. of the retail price plus £34.91 per thousand cigarettes.
2. Cigars
£53.67 per kilogram.
3. Hand-rolling tobacco
£56.63 per kilogram.
4. Other smoking tobacco and chewing tobacco
£24.95 per kilogram.
2
This section shall be deemed to have come into force on 23rd March 1990.
3 Hydrocarbon oil.
1
In section 6 of the M3Hydrocarbon Oil Duties Act 1979—
a
in subsection (1), for “£0.2044”
(duty on light oil) and “£0.1729”
(duty on heavy oil) there shall be substituted “
£0.2248
”
and “
£0.1902
”
respectively; and
b
subsection (2A) (special rate of duty on petrol below 4 star) shall cease to have effect.
2
In section 11(1) of that Act, for “£0.0077”
(rebate on fuel oil) and “£0.0110”
(rebate on gas oil) there shall be substituted “
£0.0083
”
and “
£0.0118
”
respectively.
3
In section 13A(1) of that Act (rebate on unleaded petrol), for “£0.0272” there shall be substituted “
£0.0299
”
.
4
In section 14(1) of that Act (rebate on light oil for use as furnace fuel), for “£0.0077” there shall be substituted “
£0.0083
”
.
F145
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
Subsections (1) to (4) above shall be deemed to have come into force at 6 o’clock in the evening of 20th March 1990.
4 Pool betting duty.
1
In section 7(1) of the M4Betting and Gaming Duties Act 1981 (which specifies 42½ per cent. as the rate of pool betting duty), for the words “42½ per cent.” there shall be substituted the words “
40 per cent.
”
.
2
This section shall apply in relation to bets made at any time by reference to an event taking place on or after 6th April 1990.
5 Vehicles excise duty.
F11
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F13
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F24
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F35
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F26
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F47
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F18
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F19
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other provisions
F56. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 Entry of goods on importation.
Schedule 3 to this Act (which amends the provisions of the M5Customs and Excise Management Act 1979 about initial and supplementary entries and postponed entry) shall have effect in relation to goods imported on or after the day on which this Act is passed.
F138 Spirits methylated abroad.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9 Lodgings for officers in charge of distillery.
In section 12 of the Alcoholic Liquor Duties Act 1979 (licence to manufacture spirits) subsections (6) to (9) (requirement that distiller provide lodgings for officers in charge of distillery) shall cease to have effect.