Search Legislation

Finance Act 2018

What Version

 Help about what version

Advanced Features

 Help about advanced features

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2018, PART 3 . Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

PART 3 E+W+S+N.I.Miscellaneous and final

Customs enforcement powersE+W+S+N.I.

46Power to enter premises and inspect goodsE+W+S+N.I.

(1)Section 24 of FA 1994 (power to enter premises and inspect goods) is amended as follows.

(2)The existing text becomes subsection (1).

(3)In that subsection—

(a)at the beginning insert “ This section applies ”;

(b)omit the words after paragraph (b).

(4)After that subsection insert—

(2)The officer may at any reasonable time enter and inspect the premises.

(3)The officer may inspect, examine and take account of any goods found on the premises.

(4)The officer may require a relevant person to provide any assistance that is reasonable for the purpose of exercising the power in subsection (3).

(5)For example, the officer may require a relevant person to move, open or unpack goods and containers.

(6)The officer may, for the purpose of exercising the power in subsection (3)—

(a)move, open, or unpack goods and containers;

(b)search containers and anything in them;

(c)mark goods and containers.

(7)The Commissioners are not to bear any costs incurred by a relevant person in complying with a requirement under subsection (4).

(8)But the Commissioners are to bear the costs of anything done by the officer under subsection (6).

(9)In this section “relevant person” means—

(a)the person to whom this Chapter applies;

(b)the occupier of the premises;

(c)a person who has (or appears to have) possession or control of the goods;

(d)a person who is (or appears to be) acting on behalf of a person within any of paragraphs (a) to (c).

(10)Section 159(2) of the Customs and Excise Management Act 1979 (examinations of goods to be at a place appointed by the Commissioners) does not apply to an examination under subsection (3).

47Power to search vehicles or vesselsE+W+S+N.I.

In section 163 of CEMA 1979 (power to search vehicles or vessels), after subsection (1) insert—

(1A)The officer, constable or member may use reasonable force if necessary for the purpose of exercising the power in subsection (1).

Updating of statutory referencesE+W+S+N.I.

48CO2 emissions figures etcE+W+S+N.I.

(1)Schedule 1 to VERA 1994 (annual rates of duty) is amended in accordance with subsections (2) to (5).

(2)In paragraph 1A(2) (meaning of “light passenger vehicle”), at the end insert “ or, as the case may be, within Category M1 of Annex II to Directive 2007/46/EC (vehicle designed and constructed primarily for the carriage of passengers and comprising no more than 8 seats in addition to the driver's seat) ”.

(3)In paragraph 1G(1) (meaning of “EU certificate of conformity”), for “issued by a manufacturer under any provision of the law of a Member State implementing Article 6 of Council Directive 70/156/EEC, as amended” substitute “ within the meaning of Council Directive 70/156/EEC or Directive 2007/46/EC of the European Parliament and of the Council of 5 September 2007 ”.

(4)In paragraph 1GA (vehicles to which Part 1AA applies etc)—

(a)in sub-paragraph (2), for “has the meaning given by paragraph 1A(2)” substitute “ means a vehicle within Category M1 of Annex II to Directive 2007/46/EC (vehicle designed and constructed primarily for the carriage of passengers and comprising no more than 8 seats in addition to the driver's seat) ”,

(b)omit sub-paragraph (3)(a),

(c)for sub-paragraph (3)(d) substitute—

(d)paragraph 1G(2) (meaning of “UK approval certificate”)., and

(d)after sub-paragraph (3) insert—

(4)References in this Part of this Schedule to an “EU certificate of conformity” are to a certificate of conformity within the meaning of Directive 2007/46/EC.

(5)Sub-paragraphs (3) and (4) of paragraph 1A of this Schedule (meaning of “the applicable CO2 emissions figure”) apply for the purposes of this Part of this Schedule as they apply for the purposes of Part 1A of this Schedule, but—

(a)any reference to an EU certificate of conformity in paragraph 1A(3) or (4) is to be construed in accordance with sub-paragraph (4) of this paragraph, and

(b)for the purpose of determining the applicable CO2 emissions figure, ignore any WLTP (worldwide harmonised light-duty vehicles test procedures) values specified in an EU certificate of conformity.

(5)In paragraph 1H(2) (meaning of “light goods vehicle”), at the end insert “ or, as the case may be, within Category N1 of Annex II to Directive 2007/46/EC (vehicle designed and constructed primarily for the carriage of goods and having a maximum mass not exceeding 3.5 tonnes) ”.

(6)In Schedule 2 to VERA 1994 (exempt vehicles), in paragraph 25(4)(b), for “Schedule)” substitute “ Schedule as read with paragraph 1GA(5) of that Schedule) ”.

(7)The amendments made by subsections (2) to (6) have effect in relation to licences taken out on or after 29 November 2017.

(8)ITEPA 2003 is amended in accordance with subsections (9) to (11).

(9)In section 136 (car with a CO2 emissions figure: post-September 1999 registration)—

(a)after subsection (2) insert—

(2A)For the purpose of determining the car's CO2 emissions figure, ignore any WLTP (worldwide harmonised light-duty vehicles test procedures) values specified in an EC certificate of conformity., and

(b)in subsection (3), for “This” substitute “ Subsection (2) ”.

(10)In section 137 (car with a CO2 emissions figure: bi-fuel cars)—

(a)after subsection (2) insert—

(2A)For the purpose of determining the car's CO2 emissions figure, ignore any WLTP (worldwide harmonised light-duty vehicles test procedures) values specified in an EC certificate of conformity., and

(b)in subsection (3), for “This” substitute “ Subsection (2) ”.

(11)In section 171(1) (minor definitions: general)—

(a)in the definition of “EC certificate of conformity”, for “issued by a manufacturer under any provision of the law of a Member State implementing Article 6 of Council Directive 70/156/EEC, as amended” substitute “ within the meaning of Council Directive 70/156/EEC or Directive 2007/46/EC of the European Parliament and of the Council of 5 September 2007 ”, and

(b)in the definition of “EC type-approval certificate”, for “Council Directive 70/156/EEC, as amended” substitute “ Council Directive 70/156/EEC or an EC type-approval certificate within the meaning of Council Directive 2007/46/EC.

(12)The amendments made by subsections (9) to (11) have effect for the tax year 2017-18 and subsequent tax years.

FinalE+W+S+N.I.

49InterpretationE+W+S+N.I.

In this Act the following abbreviations are references to the following Acts.

CAA 2001Capital Allowances Act 2001
CEMA 1979Customs and Excise Management Act 1979
CTA 2009Corporation Tax Act 2009
CTA 2010Corporation Tax Act 2010
FA, followed by a yearFinance Act of that year
F(No.2)A, followed by a yearFinance (No.2) Act of that year
F(No.3)A, followed by a yearFinance (No.3) Act of that year
IHTA 1984Inheritance Tax Act 1984
ITA 2007Income Tax Act 2007
ITEPA 2003Income Tax (Earnings and Pensions) Act 2003
ITTOIA 2005Income Tax (Trading and Other Income) Act 2005
TCGA 1992Taxation of Chargeable Gains Act 1992
TIOPA 2010Taxation (International and Other Provisions) Act 2010
TMA 1970Taxes Management Act 1970
TPDA 1979Tobacco Products Duty Act 1979
VATA 1994Value Added Tax Act 1994
VERA 1994Vehicle Excise and Registration Act 1994

50Short titleE+W+S+N.I.

This Act may be cited as the Finance Act 2018.

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources