PART ICustoms and Excise

10Regulator powers

(1)

In subsection (2) of section 1 of the M1Excise Duties (Surcharges or Rebates) Act 1979 (regulator powers) for the words from " groups of duties " to " every right" there shall be substituted the words " duties to which this section applies, provide for an adjustment—

(a)

of any liability to such a duty ; and

(b)

of any right".

(2)

For subsections (3) and (4) of section 2 of that Act there shall be substituted the following subsection—

“(3)

An order

(a)

may specify different percentages for different cases ; but

(b)

may not provide for both an addition to any amount payable and a deduction from any other amount payable.”.

(3)

In subsection (7) of that section (procedure for certain orders) for the words from " with respect to " to the end of paragraph (b) there shall be substituted the words “—

(a)

specifies a percentage by way of addition to any amount payable or increases a percentage so specified; or

(b)

withdraws or reduces a percentage specified by way of deduction from any amount payable,".”.