Source: http://www.legislation.gov.uk/ukpga/1986/41/section/8
Timestamp: 2016-10-27 22:52:14
Document Index: 709142343

Matched Legal Cases: ['art. 3', 'art. 3', 'art. 7', 'art. 7', 'art. 2', 'art. 2', 'art. 3', 'art. 4']

Skip to main contentSkip to navigationlegislation.gov.ukThe National ArchivesHelpSite MapAccessibilityContact UsCymraegHomeAbout UsBrowse LegislationNew LegislationChanges To LegislationSearch LegislationSearch LegislationTitle: (or keywords in the title)Year:Number:Type:All Legislation (excluding draft)All Primary Legislation UK Public General Acts UK Local Acts Acts of the Scottish Parliament Acts of the National Assembly for Wales Measures of the National Assembly for Wales Church Measures Acts of the Northern Ireland Assembly Acts of the Old Scottish Parliament Acts of the English Parliament Acts of the Old Irish Parliament Acts of the Parliament of Great Britain Northern Ireland Orders in Council Measures of the Northern Ireland Assembly Acts of the Northern Ireland ParliamentAll Secondary Legislation UK Statutory Instruments Wales Statutory Instruments Scottish Statutory Instruments Northern Ireland Statutory Rules Church Instruments UK Ministerial Orders UK Statutory Rules and OrdersAll Draft Legislation UK Draft Statutory Instruments Scottish Draft Statutory Instruments Northern Ireland Draft Statutory RulesAll Impact Assessments UK Impact AssessmentsSearchAdvanced SearchFinance Act 1986You are here:1986 c. 41PART IChapter I Other provisionsSection 8Table of ContentsContentMore ResourcesPrevious: ProvisionNext: ProvisionPlain ViewPrint OptionsWhat VersionLatest available (Revised)Original (As enacted)Advanced FeaturesShow Geographical Extent(e.g. England, Wales, Scotland, Northern Ireland)Show Timeline of ChangesOpening OptionsOpen whole ActOpen Act without schedulesOpen Schedules onlyMore ResourcesOriginal Print PDFView moreChanges to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 1986. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to the whole Act associated Parts and Chapters:Changes and effectsThis section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.Act applied (with modifications) by S.I. 2011/245 Sch. 6 Pt. 1Blanket amendment words substituted by S.I. 2011/1043 art. 3 4Whole provisions yet to be inserted into this Act (including any effects on those provisions):s. 66(2A) inserted by 2003 c. 14 Sch. 40 para. 2(b)s. 66(2A) omitted by 2008 c. 9 Sch. 32 para. 5s. 67(8A)(8B) inserted by 2014 c. 26 Sch. 24 para. 9s. 67(9A) inserted by 2008 c. 9 Sch. 32 para. 14(4)s. 70(8A)(8B) inserted by 2014 c. 26 Sch. 24 para. 10s. 70(9A) inserted by 2008 c. 9 Sch. 32 para. 15(4)s. 75(5A) inserted by 2007 c. 11 s. 74(1)s. 77(3A) inserted by 2007 c. 11 s. 74(2)s. 78(7)(d) inserted by 2008 c. 9 s. 154(2)s. 78(7)(d) word inserted by 2010 c. 8 Sch. 8 para. 195(b)s. 78(7)(d) words inserted by 2009 c. 4 Sch. 1 para. 323s. 78(7)(d) words substituted by 2010 c. 8 Sch. 8 para. 195(a)s. 79(7B) inserted by 2008 c. 9 s. 101(3)s. 79(8A) inserted by 2008 c. 9 s. 154(3)s. 79(8A)(b) words inserted by 2009 c. 4 Sch. 1 para. 324(b)s. 79(8A)(b) words substituted by 2010 c. 8 Sch. 8 para. 196(b)s. 79(13) inserted by 2008 c. 9 s. 101(4)s. 80A(1)-(2C) substituted for s. 80A(1)-(3) by 2007 c. 11 Sch. 21 para. 1(2)s. 80A(6A) inserted by 2007 c. 11 Sch. 21 para. 1(4)s. 80A(8) added by S.I. 2005/1990 reg. 4(6)s. 80B(2A) inserted by 2007 c. 11 Sch. 21 para. 2(3)s. 80B(5A) inserted by 2007 c. 11 Sch. 21 para. 2(4)s. 80C(2A) inserted by 2007 c. 11 Sch. 21 para. 5(3)s. 80C(7A) inserted by 2007 c. 11 Sch. 21 para. 5(7)s. 80D inserted by 2009 c. 10 Sch. 37 para. 2	s. 80D(2)(a)	words substituted by 2010 c. 4 Sch. 1 para. 198	s. 80D(9)(e) words inserted by S.I. 2016/481 Sch. 1 para. 7(2)s. 80D(9)(h) word omitted by S.I. 2011/245 Sch. 6 Pt. 3 para. 9(2)s. 80D(9)(ha) inserted by S.I. 2011/245 Sch. 6 Pt. 3 para. 9(2)s. 88(1C)(c) words inserted by 2009 c. 10 Sch. 37 para. 3s. 88A(1)-(2C) substituted for s. 88A(1)-(3) by 2007 c. 11 Sch. 21 para. 3(2)s. 88A(6A) inserted by 2007 c. 11 Sch. 21 para. 3(4)s. 88A(7) added by S.I. 2005/1990 reg. 6(6)s. 88B(2A) inserted by 2007 c. 11 Sch. 21 para. 4(3)s. 88B(3A) inserted by 2007 c. 11 Sch. 21 para. 4(4)s. 89AA(2A) inserted by 2007 c. 11 Sch. 21 para. 6(3)s. 89AA(2A)(a) word omitted by S.I. 2008/3236 reg. 2(a)s. 89AA(2A)(c) and word inserted by S.I. 2008/3236 reg. 2(b)s. 89AA(6A) inserted by 2007 c. 11 Sch. 21 para. 6(7)s. 89AB inserted by 2009 c. 10 Sch. 37 para. 5	s. 89AB(2)(a)	words substituted by 2010 c. 4 Sch. 1 para. 200	s. 89AB(9)(e) words inserted by S.I. 2016/481 Sch. 1 para. 7(3)s. 89AB(9)(h) word omitted by S.I. 2011/245 Sch. 6 Pt. 3 para. 9(3)s. 89AB(9)(ha) inserted by S.I. 2011/245 Sch. 6 Pt. 3 para. 9(3)s. 90(1A)(c) and word inserted by 2005 c. 7 s. 97(2)s. 90(1B) words inserted by 2014 c. 26 s. 114(2)(a)s. 90(1B) words substituted by 2014 c. 26 s. 114(2)(b)s. 90(3C)(a) words inserted by 2005 c. 22 s. 58(1)s. 90(3E)(a) words inserted by 2005 c. 22 s. 58(2)s. 90(7)(a) words substituted by 2010 c. 13 Sch. 6 para. 11(a)s. 90(7)(b) words substituted by 2010 c. 13 Sch. 6 para. 11(b)s. 90(7)(e) and word omitted by S.I. 2012/964 art. 3(1) Sch.s. 90(7A) inserted by 2003 c. 14 Sch. 40 para. 3s. 90(7A) word substituted by S.I. 2009/1890 art. 7(d)s. 90(7B)-(7D) inserted by S.I. 2013/1401 reg. 3s. 90(8)(b) substituted by 2007 c. 11 Sch. 26 para. 6	s. 90(9)(b)	words substituted by 2010 c. 4 Sch. 1 para. 201	s. 92(1B) substituted by S.I. 2003/2868 reg. 4s. 92(1C)(1D) inserted by 2003 c. 14 Sch. 40 para. 4(2)s. 92(1D)(a) word substituted by S.I. 2009/1890 art. 7(e)s. 97B(1A) words inserted by 2010 c. 13 s. 54(4)s. 97C inserted by 2010 c. 13 s. 54(5)s. 99(4B)(4C) inserted by 2014 c. 26 Sch. 24 para. 2s. 99(5)-(5ZA) substituted for s. 99(5) by S.I. 2003/2868 reg. 5(2)s. 99(5B) words omitted by 2011 c. 11 s. 84(2)(b)s. 99(5B)(a) word omitted by S.I. 2003/2868 reg. 5(3)s. 99(5B)(b) words substituted by 2011 c. 11 s. 84(2)(a)s. 99(5B)(ia) inserted by S.I. 2003/2868 reg. 5(3)s. 99(5C)(5D) inserted by 2011 c. 11 s. 84(3)s. 99(9A) inserted by 2008 c. 9 s. 154(4)s. 99(9A) word inserted by 2010 c. 8 Sch. 8 para. 197(b)s. 99(9A) words inserted by 2009 c. 4 Sch. 1 para. 325s. 99(9A) words substituted by 2010 c. 8 Sch. 8 para. 197(a)s. 99A inserted by 2014 c. 26 Sch. 24 para. 3s. 102(5)(j) and word inserted by 2014 c. 26 Sch. 37 para. 17(1)s. 102(5A)-(5C) inserted by 2003 c. 14 s. 185(3)s. 102(5A)(b) words inserted by S.I. 2005/3229 reg. 44(3)s. 102ZA inserted by 2006 c. 25 Sch. 20 para. 33(2)s. 102ZA(1)(b)(ii) words inserted by 2010 c. 13 s. 53(8)Sch. 19 para. 6(5)(c) and word inserted by 2005 c. 7 s. 97(4)Sch. 20 para. 4A and cross-heading inserted by 2006 c. 25 Sch. 20 para. 33(3)Commencement Orders yet to be applied to the Finance Act 1986Commencement OrdersThis section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.Commencement Orders bringing legislation that affects this Act into force:S.I. 2003/3077 art. 2 commences (2003 c. 14)S.I. 2005/2007 art. 2 commences (2005 c. 22)8 Licences under the customs and excise Acts.E+W+S+N.I.(1)No excise licence duty shall be chargeable on the grant after 18th March 1986 of an excise licence under any of the provisions of the M1Alcoholic Liquor Duties Act 1979 (licensing of various activities relating to the production of alcoholic liqour) or under section 2 of the M2Matches and Mechanical Lighters Duties Act 1979 (licensing of manufacture of matches).
(a)sections 12(2), 18(3), F1. . . and 75(3) of the Alcoholic Liquor Duties Act 1979 and section 2(2) of the Matches and Mechanical Lighters Duties Act 1979 (which provide for certain excise licences, the duty on which is abolished by subsection (1) above, to expire on a specific date in each year); and
(b)section 81 of the Alcoholic Liquor Duties Act 1979 (under which a licence is required for the leeping or using of a still by any person otherwise than as a distiller, rectifier or compounder).
(3)The holder of a licence under any of the enactments specified in subsection (5) below may suurender the licence to the Commissioners of Customs and Excise at any time.
(4)The Commissioners of Customs and Excise may at any time revoke a licence granted in respect of any premises under any of the enactments specified in subsection (5) below if it appears to them that the holder of the licence has ceased to carry on at those premises the activity in respect of which the licence was granted.
(5)The enactments referred to in subsections (3) and (4) above are—
(a)section 12 of the Alcoholic Liquor Duties Act 1979 (distillers),
(b)section 18 of that Act (rectifiers),
(c)section 47 of that Act (brewers),
(d)section 48 of that Act (persons using premises for adding solutions to beer),
(e)section 54 of that Act (wine producers),
(f)section 55 of that Act (made-wine producers), and
(6)Schedule 5 to this Act shall have effect for the purpose of supplementing the provisions of this section.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F1Words in s. 8(2)(a) repealed (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:2), ss. 7, 123, Sch. 19 Pt.II; S.I. 1993/1152, art. 3(1), Sch. 1 Pt. II (with art. 4(1))F2S. 8(5)(g) repealed (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 82, Sch. 18 Pt.II.Marginal CitationsM11979 c. 4. M21979 c. 6. Previous: ProvisionNext: ProvisionBack to topOptions/HelpPrint OptionsPrint The Whole ActPDF The Whole ActWeb page The Whole ActPrint The Whole PartPDF The Whole PartWeb page The Whole PartPrint The Whole ChapterPDF The Whole ChapterWeb page The Whole ChapterPrint The Whole Cross HeadingPDF The Whole Cross HeadingWeb page The Whole Cross HeadingPrint This Section onlyPDF This Section onlyWeb page This Section onlyYou have chosen to open The Whole ActThe 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?Continue to openYou have chosen to open The Whole Act as a PDFThe Whole Act you have selected contains over 200 provisions and might take some time to download.Would you like to continue?Continue to openYou have chosen to open the Whole ActThe 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?Continue to openLegislation 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.See additional information alongside the contentGeographical 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.Opening OptionsDifferent options to open legislation in order to view more content on screen at onceMore ResourcesAccess 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 copylists of changes made by and/or affecting this legislation itemconfers power and blanket amendment detailsall formats of all associated documentscorrection slipslinks to related legislation and further information resourcesMore ResourcesUse 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 copycorrection slipsClick 'View More' or select 'More Resources' tab for additional information including:lists of changes made by and/or affecting this legislation itemconfers power and blanket amendment detailsall formats of all associated documentslinks to related legislation and further information resourcesAll content is available under the Open Government Licence v3.0 except where otherwise stated© Crown copyright