- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)A duty of excise shall be charged on gas (as defined in this section) which is sent out from the premises of a person producing or dealing in gas and on which the duty charged by this section has not been paid.
(2)The like duty of excise shall be charged on the setting aside for use, or on the use, by any person, as fuel in a road vehicle, of gas on which the duty charged by this section has not been paid.
(3)The rate of the duty under this section shall be prescribed by order made by the Treasury, and in exercising their power under this subsection the Treasury shall select the rate (whether for all gas or for a particular kind of gas) which in their opinion is for the time being the nearest convenient and suitable rate corresponding to the rate of excise duty on hydrocarbon oil.
In comparing the excise duty with that on hydrocarbon oil account shall be taken of relative average calorific values and of other relevant factors.
(4)An order made under subsection (3) above—
(a)may express the rate of duty by reference to any method of measuring the gas,
(b)may prescribe different rates for different kinds of gas,
(c)may prescribe a rate which depends in whole or in part on the rate for the time being of excise duty charged on hydrocarbon oil,
(d)may be varied or revoked by a subsequent order so made.
(5)At the end of section 8(2)(c) of the [1964 c. 49.] Finance Act 1964 (separate categories of duties for surcharge and rebate under section 9 of [1961 c. 36.] Finance Act 1961) insert “and gas as road fuel ”.
(6)The Commissioners may, with a view to the protection of the revenue, make regulations for securing and collecting the excise duty, and in particular for any of the matters set out below in this subsection.
Prohibiting the production of gas, and dealing in gas on which the excise duty has not been paid, except by persons holding a licence.
Fixing the date of expiration of any such licence.
Regulating the production, dealing in, storage and warehousing of gas and the removal of gas to and from premises used therefor.
Requiring containers for gas to be marked in the manner prescribed by the regulations.
Conferring power to require information relating to the supply or use of gas and containers for gas to be given by producers of and dealers in gas, and by the person owning or possessing or for the time being in charge of any road vehicle which is constructed or adapted to use gas as fuel.
Requiring a person owning or possessing a road vehicle which is constructed or adapted to use gas as fuel to keep such accounts and records in such manner as may be prescribed, and to preserve such books and documents relating to the supply of gas to or by him, or the use of gas by him, for such period as may be prescribed.
Requiring the production of books or documents relating to the supply or use of gas or the use of any road vehicle.
Authorising the entry and inspection of premises (other than private dwelling-houses) and the examination of road vehicles, and authorising, or requiring the giving of facilities for, the inspection of gas found on any premises entered or on or in any road vehicle.
(7)A person who—
(a)contravenes or fails to comply with any regulations made under this section, or
(b)uses as fuel in, or takes as fuel into, a road vehicle any gas on which he knows or has reasonable cause (to believe that the excise duty has not been paid,
shall be liable to a penalty of three times the value of the goods in respect of which the offence was committed or £100, whichever is the greater, and the goods shall be liable to forfeiture.
(8)In this section—
“the excise duty ” means excise duty chargeable under this section;
“gas ” means any substance which is gaseous at a temperature of 60 degrees Fahrenheit, and under a pressure of one atmosphere, and which is for use as fuel in road vehicles;
“road vehicle ” means a vehicle constructed or adapted for use on roads, other than any road vehicle of a kind specified in Schedule 1 to the [1971 c. 12.] Hydrocarbon Oil (Customs & Excise) Act 1971 (vehicles in which heavy oil may be used without repayment of rebate).
(9)For the purposes of this section and of any other enactment in the excise Acts, so far as it relates to the excise duty—
(a)gas shall be deemed to be used as fuel in a road vehicle if, but only if, it is used as fuel for the engine provided for propelling the vehicle, or for an engine which draws its fuel from the same supply as that engine, and
(b)gas shall be deemed to be taken into a road vehicle as fuel if, but only if, it is taken into it as part of that supply.
(10)This section shall come into force on such date as the Treasury may by order appoint, but subsection (2) above shall not apply to gas delivered to, or in the stock of, the person otherwise chargeable if it was delivered to, or stocked by, nim before that date.
(11)Any order made under this section shall be contained in a statutory instrument and shall be subject to annulment in pursuance of a resolution of the Commons House of Parliament.
(12)This section shall be construed as one with the [1971 c. 12.] Hydrocarbon Oil (Customs & Excise) Act 1971.
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