(1)In subsection (2) of section 1 of the [1979 c. 8.] Excise 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,".”.