Source: http://www.legislation.gov.uk/ukpga/1994/9
Timestamp: 2015-07-28 02:20:53
Document Index: 190386106

Matched Legal Cases: ['art. 5', 'art. 2', 'art. 2', 'art. 2', 'art. 39', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 310', 'art. 3', 'art. 3', 'art. 2', 'art. 311', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 316', 'art. 2', 'art. 3', 'art. 2', 'art. 3', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 2']

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 1994You are here:1994 c. 9Whole ActTable of ContentsContentMore ResourcesPreviousNextPlain 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 1994. Any changes that have already been made by the team appear in the content and are referenced with annotations.E+W+S+N.I.Finance Act 19941994 CHAPTER 9An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.[3rd May 1994] Most Gracious Sovereign,
Annotations:Modifications etc. (not altering text)C1Act restricted (1.5.1995) by 1995 c. 4, s. 86(11)(14) (with Sch. 8 paras. 55(2), 57(1))Part IE+W+S+N.I. Customs and ExciseChapter IE+W+S+N.I. General Rates of dutyE+W+S+N.I.1 Wine, made-wine and cider.E+W+S+N.I.(1)For the Table of rates of duty in Schedule 1 to the M1Alcoholic Liquor Duties Act 1979 (wine and made-wine) there shall be substituted the Table in Schedule 1 to this Act.
(2)In section 62(1) of that Act (cider) for “£22.39” there shall be substituted “ £22.82 ”.
(3)This section shall be deemed to have come into force on 1st January 1994.
Annotations:Marginal CitationsM11979 c. 4. 2 Tobacco products.E+W+S+N.I.(1)For the Table in Schedule 1 to the M2Tobacco Products Duty Act 1979 there shall be substituted—
“ TABLEE+W+S+N.I.1. CigarettesAn amount equal to 20 per cent. of the retail price plus £52.33 per thousand cigarettes.2. Cigars£77.58 per kilogram.3. Hand-rolling tobacco£81.86 per kilogram.4. Other smoking tobacco and chewing tobacco£34.26 per kilogram.”(2)This section shall be deemed to have come into force at 6 o’clock in the evening of 30th November 1993.
Annotations:Marginal CitationsM21979 c. 7. 3 Hydrocarbon oil.E+W+S+N.I.(1)In section 6(1) of the M3Hydrocarbon Oil Duties Act 1979 for “£0.3058” (duty on light oil) and “£0.2514” (duty on heavy oil) there shall be substituted “ £0.3314 ” and “ £0.2770 ” respectively.
(2)In section 11(1) of that Act (rebate on heavy oil) for “£0.0105” (fuel oil) and “£0.0149” (gas oil) there shall be substituted “ £0.0116 ” and “ £0.0164 ” respectively.
(3)In section 14(1) of that Act (rebate on light oil for use as furnace fuel) for “£0.0105” there shall be substituted “ £0.0116 ”.
(4)This section shall be deemed to have come into force at 6 o’clock in the evening of 30th November 1993.
Annotations:Marginal CitationsM31979 c. 5. F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.Annotations:Amendments (Textual)F1S. 4 repealed (1.9.1994) by 1994 c. 22, s. 65, Sch. 5 Pt. I (with s. 57(4)) Other provisionsE+W+S+N.I.5 Vehicles excise duty: miscellaneous provisions.E+W+S+N.I.Schedule 2 to this Act (which contains miscellaneous provisions relating to vehicles excise duty) shall have effect.
6 Gaming machine licence duty.E+W+S+N.I.Schedule 3 to this Act (which makes amendments to the M4Betting and Gaming Duties Act 1981 about gaming machine licence duty) shall have effect.
Annotations:Marginal CitationsM41981 c. 63. Chapter IIE+W+S+N.I. Appeals and PenaltiesAnnotations:Modifications etc. (not altering text)C2Pt. I Chapter II (ss. 7-19) applied (17.3.2000) by S.I. 2000/426, art. 5 VAT and duties tribunalsE+W+S+N.I.7 VAT and duties tribunals.E+W+S+N.I.F2(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)In the following provisions of this Chapter references to an appeal tribunal are references to a VAT and duties tribunal.
(4)Sections [F385 and 87 of the Value Added Tax Act 1994] (settling of appeals by agreement and enforcement of decisions of tribunal) shall have effect as if—
(a)the references to section [F483 of that Act] included references to this Chapter; and
(b)references to value added tax included references to any relevant duty.
(5)Without prejudice to the generality of the power conferred by paragraph 9 of Schedule [F512 to the Value Added Tax Act 1994] (rules of procedure for tribunals), rules under that paragraph may provide for costs awarded against an appellant on an appeal by virtue of this Chapter to be recoverable, and for any directly applicable Community legislation relating to any relevant duty or any enactment so relating to apply, as if the amount awarded were an amount of duty which the appellant is required to pay.
(6)In Part I of Schedule 1 to the M5Tribunals and Inquiries Act 1992 (tribunals under direct supervision of Council on Tribunals), for the entry beginning “Value added tax” there shall be substituted the following entry—
“VAT and duties44. VAT and duties tribunals for England and Wales and for Northern Ireland, constituted in accordance with Schedule 8 to the Value Added Tax Act 1983 (c. 55).”(7)In Part II of Schedule 1 to that Act of 1992 (tribunals under supervision of Scottish Committee of the Council), for the entry beginning “Value added tax” there shall be substituted the following entry—
“VAT and duties63. VAT and duties tribunals for Scotland constituted in accordance with Schedule 8 to the Value Added Tax Act 1983 (c. 55).”Annotations:Amendments (Textual)F2S. 7(1)(2) repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, s. 100(2), Sch. 15F3S. 7(4): Words substituted for “25 and 29 of the Finance Act 1985” (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by virtue of 1994 c. 23, s. 100(1), Sch. 14 para. 13(a)F4Words in s. 7(4)(a) substituted (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, s. 100(1), Sch. 14 para. 13(a) (asretrospectively amended by 1995 c. 4, s. 33(5))F5Words in s. 7(5) substituted (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, s. 100(1), Sch. 14 para. 13(b)Commencement InformationI1S. 7 wholly in force at 31.8.1994; s. 7 not in force at Royal Assent see s. 19(1); s. 7 (except s. 7(1)(b)) in force at 1.7.1994 by S.I. 1994/1690, art. 2; s. 7(1)(b) in force at 31.8.1994 by S.I. 1994/2143, art. 2Marginal CitationsM51992 c. 53. Civil penaltiesE+W+S+N.I.8 Penalty for evasion of excise duty.E+W+S+N.I.(1)Subject to the following provisions of this section, in any case where—
(b)that it is the Commissioners’ practice, without being able to give an undertaking as to whether they will make such an assessment in any case, to be influenced in determining whether to make such an assessment by the fact (where it is the case) that a person has made a full confession of any dishonest conduct to which he has been a party and has given full facilities for an investigation;
Annotations:Commencement InformationI2S. 8 wholly in force at 1.1.1995; s. 8 not in force at Royal Assent see s. 19(1); s. 8 in force for certain purposes at 1.11.1994 by S.I. 1994/2679, art. 2, Sch.; s. 8 in force at 1.1.1995 insofar as not already in force by S.I. 1994/2679, art. 39 Penalties for contraventions of statutory requirements.E+W+S+N.I.(1)This section applies, subject to section 10 below, to any conduct in relation to which any enactment (including an enactment contained in this Act or in any Act passed after this Act) provides for the conduct to attract a penalty under this section.
(a)in the case of conduct in relation to which provision is made by subsection (4) below [F6, or by or under any other enactment,] for the penalty attracted to be calculated by reference to an amount of, or an amount payable on account of, any duty of excise, to a penalty of whichever is the greater of 5 per cent. of that amount and £250; and
Annotations:Amendments (Textual)F6Words in s. 9(2)(a) substituted (28.7.2000) by 2000 c. 17, s. 28Modifications etc. (not altering text)C3S. 9 applied (1.1.1995) by 1979 c. 2, ss. 92(6)(8), 93(6), 100J, 101(4), 107(2)(3), 108(4), 111(1), 114(2), 115(4), 116(3), 118G, 170A(1)(2) (all as amended (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 paras. 2(1)(2), 3, 4, 5(b), 6(1)(2), 7, 8(1), 9, 10(1)(b), 11, 12, 13(1)(2)); S.I. 1994/2679, art. 3S. 9 applied (1.1.1995) by 1979 c. 4, ss. 8(2), 10(2), 13(3)(5), 15(4)(5)(7), 16(2)(3), 18(6), 19(2), 20(1)(2), 21(3), 22(9), 24(4), 33(1)(5), 34(2), 35(3), 41A(8), 44(2), 46(2), 47(4)(5), 49(3), 54(5), 55(6), 55A(3), 56(2), 59(2), 61(2), 62(4)(6), 64(2), 67(2), 69(3)(4), 71(1)(3), 75(5), 77(3)(4), 78(4), 82(2) (all as amended (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 paras. 15, 16, 17(1)(a)(3), 18(1)(2)(3), 19(1)(2), 20, 21(1), 22, 23(1), 24, 25, 26(1)(2), 27, 28, 29, 30, 31, 32(1)(2), 33, 34, 35, 36(b), 37, 38, 39, 40(1)(2), 41, 42, 43(1)(2), 44(1)(2), 45(b), 46(1)(2), 47, 48); S.I. 1994/2679, art. 3S. 9 applied (1.1.1995) by 1979 c. 5, ss. 10(3)(4), 13(1)(2), 14(4)(5), 18(5), 20AA(4)(a), 21(3), 22(1), 23(1), 24(4) (all as amended (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 paras. 50(1)(b)(2)(c), 51(1)(b)(2)(c), 52(1)(b)(2)(c), 53, 54, 55(b), 56(1)(b), 57(1)(b), 58(b)); S.I. 1994/2679, art. 3S. 9 applied (1.1.1995) by 1979 c. 7, s. 7(2) (as amended (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 para. 59); S.I. 1994/2679, art. 3S. 9 applied (1.1.1995) by 1981 c. 63, s. 24(5), Sch. 1 paras. 13(1), 14(3), Sch. 2 para. 7(1), Sch. 3 para. 16(3)(b), Sch. 4 para. 16(1) (all as amended (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 paras. 61(a), 62(1)(2)(b), 63(1), 64(1), 65(1)); S.I. 1994/2679, art. 3S. 9 applied (1.1.1995) by 1993 c. 34, ss. 27(4), 28(3), 29(8) (all as amended (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 paras. 67(b), 68(b)); S.I. 1994/2679, art. 3S. 9 applied (19.3.1997) by 1997 c. 16, ss. 12(5)(a), 13(1), 15, 50(1), Sch. 1 paras. 5(3), 7, 10(3), Sch. 5 para. 4(1)S. 9 applied (28.7.2000) by 1979 c. 7, s. 8J(2) (as inserted (28.7.2000) by 2000 c. 17, s. 14)C4S. 9 applied (29.4.1996 with effect as mentioned in 1996 c. 8, s. 6(5)) by 1979 c. 5, s. 20AAB(8) (as inserted by 1996 c. 8, s. 6(3)(5)); S.I. 1996/2751, art. 2S. 9 applied (24.9.1996 with effect as mentioned in 1996 c. 8, s. 5(6)) by 1979 c. 5, s. 13AB(1)(b)(2)(b)(5) (as inserted by 1996 c. 8, s. 5(4)(6)); S.I. 1996/2314, art. 2C5S. 9 extended (with application as mentioned in 2002 c. 23, s. 5(8)(b)) by Hydrocarbon Oil Duties Act 1979 (c. 5), s. 22(1AA) (as inserted by Finance Act 2002 (c. 23), Sch. 2 para. 5(7))C6S. 9 applied (1.8.2002) by S.I. 2002/1773, reg. 15(2)Commencement InformationI3S. 9 wholly in force at 1.1.1995; s. 9 not in force at Royal Assent see s. 19(1); s. 9(1)-(8) in force for certain purposes at 1.11.1994 by S.I. 1994/2679, art. 2, Sch.; s. 9 in force at 1.1.1995 insofar as not already in force by S.I. 1994/2679, art. 310 Exceptions to liability under section 9.E+W+S+N.I.(1)Subject to subsection (2) below and to any express provision to the contrary made in relation to any conduct to which section 9 above applies, such conduct shall not give rise to any liability to a penalty under that section if the person whose conduct it is satisfies the Commissioners or, on appeal, an appeal tribunal that there is a reasonable excuse for the conduct.
Annotations:Modifications etc. (not altering text)C7S. 10 excluded (1.1.1995) by 1979 c. 2, ss. 114(2), 170A(2) (both as amended (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 paras. 9, 13(2) (with s. 19(3)); S.I. 1994/2679, art. 3S. 10 excluded (1.1.1995) by 1979 c. 5, ss. 22(1A), 23(1A) (both as amended (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 paras. 56(2), 57(2) (with s. 19(3)); S.I. 1994/2679, art. 3Commencement InformationI4S. 10 wholly in force at 1.1.1995; s. 10 not in force at Royal Assent see s. 19(1); s. 10 in force for certain purposes at 1.11.1994 by S.I. 1994/2679, art. 2, Sch.; s. 10 in force at 1.1.1995 insofar as not already in force by S.I. 1994/2679, art. 311 Breaches of walking possession agreements.E+W+N.I.(1)This section applies where—
(a)[F7in accordance with regulations under section 51 of the Finance Act 1997 (enforcement by distress)], a person (“the person levying the distress”) is empowered or authorised to distrain any property of another person (“the person in default”) [F8who has refused or neglected to pay any amount of relevant duty or any amount recoverable as if it were an amount of relevant duty due from him]; and
Annotations:Amendments (Textual)F7Words in s. 11(1)(a) substituted (1.7.1997) by 1997 c. 16, s. 53(2)(a)(9); S.I. 1997/1432, art. 2F8Words in s. 11(1)(a) inserted (1.7.1997) by 1997 c. 16, s. 53(2)(b)(9); S.I. 1997/1432, art. 2Commencement InformationI5S. 11 wholly in force at 1.1.1995; s. 11 not in force at Royal Assent see s. 19(1); s. 11 in force for certain purposes at 1.11.1994 by S.I. 1994/2679, art. 2, Sch.; s. 11 in force at 1.1.1995 insofar as not already in force by S.I. 1994/2679, art. 3 Assessments to excise duty or to penaltiesE+W+S+N.I.12 Assessments to excise duty.E+W+S+N.I.(1)Subject to subsection (4) below, where it appears to the Commissioners—
(c)any failure by any person to take or permit to be taken any step which he is required under Schedule 1 or 3 to the M6Betting and Gaming Duties Act 1981 [F10or Schedule 1 to the Finance Act 1997] to take or to permit to be taken;
[F11(2A)In subsection (2)(a) and (b) above “enactment” includes directly applicable Community provision.]
(a)subject to subsection (5) below, the end of the period of [F12three years] beginning with the time when his liability to the duty arose; and
(5)Subsection (4) above shall have effect as if the reference in paragraph (a) to [F12three years] were a reference to twenty years in the case of any assessment to any amount of duty the assessment or payment of any of which has been postponed or otherwise affected by—
(7)In this section references to an offence of fraud or dishonesty include references to an offence under any of the following provisions, that is to say-
(a)sections 100(3), 136(1), 159(6), 167(1), 168(1), 170(1) and (2) and 170B(1) of the Management Act,
(b)section 24(6) of the M7Betting and Gaming Duties Act 1981 and paragraph 13(3) of Schedule 1, F13. . . and paragraph 16(1) of Schedule 3 to that Act,
(c)section 31(1) and (3) of the M8Finance Act 1993, and
(d)section 41(1) and (3) below,
and also include references to attempting or conspiring to commit an offence of fraud or dishonesty and to inciting the commission of such an offence.
(8)In this section “representative”, in relation to a person appearing to the Commissioners to be a person from whom any amount has become due in respect of any duty of excise, means his personal representative [F14, trustee in bankruptcy or interim or permanent trustee,] any receiver or liquidator appointed in relation to that person or any of his property or any other person acting in a representative capacity in relation to that person.
Annotations:Amendments (Textual)F9S. 12(1A) inserted (1.10.1998) by 1998 c. 36, s. 20, Sch. 2 paras. 7, 12; S.I. 1998/2243, art. 2F10Words in s. 12(2)(c) inserted (19.3.1997) by 1997 c. 16, ss. 13, 15, Sch. 2 para. 7F11S. 12(2A) inserted (28.9.2001) by S.I. 2001/3022, reg. 9F12Words in s. 12(4)(a)(5) substituted (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 para. 6(2)(a)F13Words in s. 12(7)(b) repealed (19.3.1997 with effect as mentioned in Sch. 18 Pt. II Note 2 of the repealing Act) by 1997 c. 16, s. 113, Sch. 18 Pt. II Note 2F14Words in s. 12(8) substituted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 paras. 1(3), 7; S.I. 1997/1305, art. 2Modifications etc. (not altering text)C8S. 12 modified (19.3.1997) by 1997 c. 16, ss. 12(6)(a), 15C9S. 12(1) extended (29.4.1996 with effect as mentioned in 1996 c. 8, s. 6(5)) by 1979 c. 5, s. 20AAB(5) (as inserted by 1996 c. 8, s. 6(3)(5)); S.I. 1996/2751, art. 2Commencement InformationI6S. 12 wholly in force at 1.1.1995; s. 12 not in force at Royal Assent see s. 19(1); s. 12 (except s. 12(7)(b)(c) and specified references in s. 12(7)(a)) in force for certain purposes at 1.11.1994 by S.I. 1994/2679, art. 2, Sch.; s. 12 in force at 1.1.1995 insofar as not already in force by S.I. 1994/2679, art. 3Marginal CitationsM61981 c. 63. M71981 c. 63. M81993 c. 34. [F1512A Other assessments relating to excise duty matters.E+W+S+N.I.(1)This subsection applies where any relevant excise duty relief other than an excepted relief—
(b)section 94 or 96 of the Management Act, F16. . .
[F17(bb)section 8, 10 [F18, 11 or 36G] of the Alcoholic Liquor Duties Act 1979,]
(c)section 10, 13, [F1913AB,] 14, 23 or 24 of the M9Hydrocarbon Oil Duties Act 1979,
[F20(d)section 8 of the Tobacco Products Duty Act 1979, or
(6)Subsection (4) above shall have effect as if the reference in paragraph (a) to three years were a reference to twenty years in any case where the assessment has been postponed or otherwise affected by, or the power to make the assessment arises out of, conduct falling within subsection (5)(a) or (b) of section 12 above (construed in accordance with subsection (7) of that section).]
Annotations:Amendments (Textual)F15Ss. 12A, 12B inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 paras. 1(1), 7; S.I. 1997/1305, art. 2F16Word at the end of s. 12A(3)(b) repealed (1.10.1998) by 1998 c. 36, ss. 20, 165, Sch. 2 paras. 8(2), 12, Sch. 27 Pt. I(5), Note; S.I. 1998/2243, art. 2F17S. 12A(3)(bb) inserted (1.10.1998) by 1998 c. 36, s. 20, Sch. 2 paras. 8(2), 12; S.I. 1998/2243, art. 2F18Words in s. 12A(3)(bb) substituted (retrospective to 1.6.2002) by Finance Act 2002 (c. 23), s. 4(1)(2), Sch. 1 para. 4(2)F19Word in s. 12A(3)(c) inserted (1.10.1998) by 1998 c. 36, s. 20, Sch. 2 paras. 8(3), 12; S.I. 1998/2243, art. 2F20S. 12A(3)(d)(e) inserted (1.10.1998 for certain purposes otherwiseprosp.) by 1998 c. 36, s. 20, Sch. 2 paras. 8(3), 12; S.I. 1998/2243, art. 2Marginal CitationsM91979 c. 5. F2112B Section 12A: supplementary provisions.E+W+S+N.I.(1)For the purposes of section 12A above and this section, relevant excise duty relief has been given if (and only if)—
(h)an amount of relief has been allowed to a person by virtue of section 20AA [F22or 20AB] of that Act (power to allow reliefs), or in accordance with paragraph 10 of Schedule 3 to that Act (power to make regulations for the purpose of relieving from excise duty oil intended for exportation or shipment as stores);
[F23(ea)in the case of an assessment under section 8 or 10 of the Alcoholic Liquor Duties Act 1979, the time of delivery from warehouse;
[F24(ec)in the case of an assessment under section 36G of that Act, the the time at which the requirement to pay the duty took effect (which time, in a case where there was an excise duty point for the beer fixed under section 1 of the Finance (No. 2) Act 1992, is that excise duty point);]
(f)in the case of an assessment under section 10, 13, [F2513AB,] 14 or 23 of the M10Hydrocarbon Oil Duties Act 1979, the time of the action which gave rise to the power to assess;
[F26(ga)in the case of an assessment under section 8 of the Tobacco Products Duty Act 1979, the time when the Commissioners are satisfied of a failure to prove as mentioned in subsection (2)(a) or (b) of that section;
Annotations:Amendments (Textual)F21Ss. 12A, 12B inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 paras. 1(1), 7; S.I. 1997/1305, art. 2F22Words in s. 12B(1)(h) inserted (11.5.2001) by 2001 c. 9, s. 3(4)F23S. 12B(2)(ea)(eb) inserted (1.10.1998) by 1998 c. 36, s. 20, Sch. 2 paras. 9(2), 12; S.I. 1998/2243, art. 2F24S. 12B(2)(ec) inserted (retrospective to 1.6.2002) by Finance Act 2002 (c. 23), s. 4(1)(2), Sch. 1 para. 4(3)F25Word in s. 12B(2)(f) inserted (1.10.1998) by 1998 c. 36, s. 20, Sch. 2 paras. 9(3), 12; S.I. 1998/2243, art. 2F26S. 12B(2)(ga)(gb) inserted (1.10.1998 for certain purposes otherwiseprosp.) by 1998 c. 36, s. 20, Sch. 2 paras. 9(4), 12; S.I. 1998/2243, art. 2Marginal CitationsM101979 c. 5. 13 Assessments to penalties.E+W+S+N.I.(1)Where any person is liable to a penalty under this Chapter, the Commissioners may assess the amount due by way of penalty and notify that person, or his representative, accordingly.
(a)the [F27relevant duty] (if any) by reference to an amount of which the penalty in question is calculated; or
(b)where there is no such duty, the [F27relevant duty] the provisions relating to which are contravened by the conduct giving rise to the penalty or, if those provisions relate to more than one duty, such of the duties as appear to the Commissioners and are certified by them to be relevant in the case in question.
(7)In this section “representative”, in relation to a person liable to a penalty under this Chapter, means his personal representative [F28, trustee in bankruptcy or interim or permanent trustee,] any receiver or liquidator appointed in relation to that person or any of his property or any other person acting in a representative capacity in relation to that person.
Annotations:Amendments (Textual)F27Words in s. 13(6)(a)(b) substituted (1.7.1997) by 1997 c. 16, s. 53(3)(9); S.I. 1997/1432, art. 2F28Words in s. 13(7) substituted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 paras. 1(3), 7; S.I. 1997/1305, art. 2Commencement InformationI7S. 13 wholly in force at 1.1.1995; s. 13 not in force at Royal Assent see s. 19(1); s. 13 in force for certain purposes at 1.11.1994 by S.I. 1994/2679, art. 2, Sch.; s. 13 in force at 1.1.1995 insofar as not already in force by S.I. 1994/2679, art. 3 Customs and excise reviews and appealsE+W+S+N.I.14 Requirement for review of a decision.E+W+S+N.I.(1)This section applies to the following decisions, not being decisions under this section or section 15 below, that is to say—
(a)any decision by the Commissioners, in relation to any customs duty or to any agricultural levy of the European Community, as to—
(b)so much of any decision by the Commissioners that a person is liable to any duty of excise, or as to the amount of his liability, as is contained in any assessment under section 12 above;
[F29(ba)any decision by the Commissioners to assess any person to excise duty under section 12A(2) above, section 61, 94, 96 or 167 of the Management Act [F30, section 8, 10 [F31, 11 or 36G] of the Alcoholic Liquor Duties Act 1979,] section 10, 13, [F3213AB,] 14, 23 or 24 of the M11Hydrocarbon Oil Duties Act 1979, [F33section 8 of the Tobacco Products Duty Act 1979, section 2 of the Finance (No. 2) Act 1992,] or as to the amount of duty to which a person is to be assessed under any of those provisions;]
[F34(bb)any decision of the Commissioners on a claim under section 137A of the Customs and Excise Management Act 1979 for repayment of excise duty;
[F35(bc)any decision by the Commissioners as to whether or not any person is entitled to any drawback of excise duty by virtue of regulations under section 2 of the Finance (No. 2) Act 1992, or the amount of the drawback to which any person is so entitled;]]
(c)so much of any decision by the Commissioners that a person is liable to any penalty under any of the provisions of this Chapter, or as to the amount of his liability, as is contained in any assessment under section 13 above;
[F36(ca)any decision as to whether or not—
is to carry interest, or as to the rate at which, or period for which, any such amount is to carry interest;]
(d)any decision by the Commissioners or any officer which is of a description specified in Schedule 5 to this Act.
(6)If it appears to the Commissioners that there is any description of decisions falling to be made for the purposes of any provision of—
which are not decisions to which this section otherwise applies, the Commissioners may by regulations provide for this section to apply to decisions of that description as it applies to the decisions mentioned in subsection (1) above.
(7)The power to make regulations under subsection (6) above shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament and shall include power—
(a)to provide, in relation to any description of decisions to which this section is applied by any such regulations, that section 16(4) below shall have effect as if those decisions were of a description specified in Schedule 5 to this Act; and
(b)to make such other incidental, supplemental, consequential and transitional provision as the Commissioners think fit.
Annotations:Amendments (Textual)F29S. 14(1)(ba) inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 paras. 1(2), 7; S.I. 1997/1305, art. 2F30Words in s. 14(1)(ba) substituted (1.10.1998) by 1998 c. 36, s. 20, Sch. 2 paras. 10(a), 12; S.I. 1998/2243, art. 2F31Words in s. 14(1)(ba) substituted (retrospective to 1.6.2002) by Finance Act 2002 (c. 23), s. 4(1)(2), Sch. 1 para. 4(4)F32Word in s. 14(1)(ba) inserted (1.10.1998) by 1998 c. 36, s. 20, Sch. 2 paras. 10(b), 12; S.I. 1998/2243, art. 2F33Words in s. 14(1)(ba) inserted (1.10.1998 for certain purposes otherwiseprosp.) by 1998 c. 36, s. 20, Sch. 2 paras. 10(c), 12; S.I. 1998/2243, art. 2F34S. 14(1)(bb) inserted (1.5.1995 with effect as mentioned in s. 20(5) of the amending Act) by 1995 c. 4, s. 20(4)(5); S.I. 1995/2892, art. 2F35S. 14(1)(bc) inserted (24.7.2002) by Finance Act 2002 (c. 23), s. 21(2) (with s. 21(3))F36S. 14(1)(ca) substituted for word “and” at the end of s. 14(1)(c) (27.7.1999 with effect as mentioned in s. 130(4) of the amending Act) by 1999 c. 16, s. 130(1)(4)Modifications etc. (not altering text)C10S. 14 applied (1.6.1995) by S.I. 1995/1046, reg. 7(3)S. 14 applied (1.5.1995 with effect as mentioned in 1995 c. 4, s. 14(2)) by 1981 c. 63, Sch. 4 para. 7A(5) (as inserted by 1995 c. 4, s. 14, Sch. 3 para. 11(5))S. 14 applied (1.10.1995) by S.I. 1995/2351, reg. 2S. 14 applied (prosp.) by 1995 c. 4, s. 5(4)(6)S. 14 applied (19.3.1997) by 1997 c. 16, ss. 11(7), 13(1), 15, 50(1), Sch. 1 paras. 8(11), 9(5), Sch. 5 para. 19(1)S. 14 applied (24.3.1997) by S.I. 1997/534, regs. 3(1), 5(1)S. 14 applied (28.7.2000 with effect as mentioned in 2000 c. 17, Sch. 2 para. 10(2)) by 1981 c. 63, Sch. 4A para. 6(1) (as inserted by 2000 c. 17, s. 17, Sch. 2 para. 10)Commencement InformationI8S. 14 wholly in force at 1.1.1995; s. 14 not in force at Royal Assent see s. 19(1); s. 14(1)(2)-(5) (except s. 14(1)(a)) in force for certain purposes at 1.11.1994 by S.I. 1994/2679, art. 2, Sch.; s. 14 in force at 1.1.1995 insofar as not already in force by S.I. 1994/2679, art. 3Marginal CitationsM111979 c. 5. 15 Review procedure.E+W+S+N.I.(1)Where the Commissioners are required in accordance with this Chapter to review any decision, it shall be their duty to do so and they may, on that review, either—
(a)it is the duty of the Commissioners in pursuance of a requirement by any person under section 14 above to review any decision; and
they shall be assumed for the purposes of this Chapter to have confirmed the decision.
Annotations:Modifications etc. (not altering text)C11S. 15 applied (1.6.1995) by S.I. 1995/1046, reg. 7(3)S. 15 applied (1.5.1995 with effect as mentioned in 1995 c. 4, s. 14(2)) by 1981 c. 63, Sch. 4 para. 7A(5) (as inserted by 1995 c. 4, s. 14, Sch. 3 para. 11(5))S. 15 applied (prosp.) by 1995 c. 4, s. 5(4)(6)S. 15 applied (19.3.1997) by 1997 c. 16, ss. 11(7), 13(1), 15, 50(1), Sch. 1 paras. 8(11), 9(5), Sch. 5 para. 19(1)Commencement InformationI9S. 15 wholly in force at 1.1.1995; s. 15 not in force at Royal Assent see s. 19(1); s. 15 in force for certain purposes at 1.11.1994 by S.I. 1994/2679, art. 2, Sch.; s. 15 in force at 1.1.1995 insofar as not already in force by S.I. 1994/2679, art. 316 Appeals to a tribunal.E+W+S+N.I.(1)Subject to the following provisions of this section, an appeal shall lie to an appeal tribunal with respect to any of the following decisions, that is to say—
[F37(3A)Subsection (3) above shall not apply if the appeal arises out of an assessment under section 8, 10 or 11 of the Alcoholic Liquor Duties Act 1979.]
(c)the question whether any person had such knowledge or reasonable cause for belief as is required for liability to a penalty to arise under section 22(1) or 23(1) of the M12Hydrocarbon Oil Duties Act 1979 (use of fuel substitute or road fuel gas on which duty not paid),
(8)[F38Subject to subsection (9) below] references in this section to a decision as to an ancillary matter are references to any decision of a description specified in Schedule 5 to this Act which is not comprised in a decision falling within section 14(1)(a) to (c) above.
[F39(9)References in this section to a decision as to an ancillary matter do not include a reference to a decision of a description specified in [F40the following paragraphs of Schedule 5—
Annotations:Amendments (Textual)F37S. 16(3A) inserted (1.10.1998) by 1998 c. 36, s. 20, Sch. 2 paras. 11, 12; S.I. 1998/2243, art. 2F38Words in s. 16(8) inserted (1.5.1995) by 1995 c. 4, s. 16(3)(4)F39S. 16(9)(10) inserted (1.5.1995) by 1995 c. 4, s. 16(3)(4)F40S. 16(9)(a)-(d) and the preceding words substituted for words in s. 16(9) (1.11.2001) by 2001 c. 9, s. 15, Sch. 3 para. 16; S.I. 2001/3300, art. 3Modifications etc. (not altering text)C12S. 16 applied (1.6.1995) by S.I. 1995/1046, reg. 7(3)S. 16 applied (1.5.1995 with effect as mentioned in 1995 c. 4, s. 14(2)) by 1981 c. 63, Sch. 4 para. 7A(5) (as inserted by 1995 c. 4, s. 14, Sch. 3 para. 11(5))S. 16 applied (prosp.) by 1995 c. 4, s. 5(4)(6)S. 16 applied (19.3.1997) by 1997 c. 16, ss. 11(7), 13(1), 15, 50(1), Sch. 1 paras. 8(11), 9(5), Sch. 5 para. 19(1)C13S. 16(4) modified (1.10.1995) by S.I. 1995/2351, reg. 3S. 16(4) modified (24.3.1997) by S.I. 1997/534, regs. 4, 6Commencement InformationI10S. 16 wholly in force at 1.1.1995; s. 16 not in force at Royal Assent see s. 19(1); s. 16 (except s. 16(6)(a)(b)) in force for certain purposes at 1.11.1994 by S.I. 1994/2679, art. 2, Sch.; s. 16 in force at 1.1.1995 insofar as not already in force by S.I. 1994/2679, art. 3Marginal CitationsM121979 c. 5. Supplemental provisionsE+W+S+N.I.17 Interpretation.E+W+S+N.I.(1)Subject to the following provisions of this section, expressions used in this Chapter and in the Management Act have the same meanings in this Chapter as in that Act.
“the Community Customs Code” means the Regulation of the Council of the European Communities dated 12 October 1992 (EEC) No. 2913/92 for establishing the Community Customs Code;
“the Management Act” means the M13Customs and Excise Management Act 1979;
“relevant duty” means any Community customs duty or agricultural levy of the European Community or any duty of excise; and
“subordinate legislation” has the same meaning as in the M14Interpretation Act 1978.
(4)References in this Chapter to a duty of excise do not include references to [F41vehicle] excise duty.
Annotations:Amendments (Textual)F41Word in s. 17(4) substituted (1.9.1994 subject to transitional provisions in Sch. 4 of the amending Act) by 1994 c. 22, ss. 63, 66(1), Sch. 3 para. 32 (with s. 57(4))Commencement InformationI11S. 17 wholly in force at 1.1.1995; s. 17 not in force at Royal Assent see s. 19(1); s. 17 in force for certain purposes at 1.11.1994 by S.I. 1994/2679, art. 2, Sch.; s. 17 in force at 1.1.1995 insofar as not already in force by S.I. 1994/2679, art. 3Marginal CitationsM131979 c. 2. M141978 c. 30. 18 Consequential modifications of enactments.E+W+S+N.I.(1)Subject to subsection (2) below, references in the Management Act to a penalty shall not include references to a penalty under this Chapter.
(a)as if any amount assessed as due from any person by way of a penalty under this Chapter F42. . . were an amount of excise duty payable by that person; F43. . .
(3)Section 127 of the Management Act (determination of disputes as to duties on imported goods) shall cease to have effect; F44. . .
(6)In section 35(1)(c) of the M15Finance Act 1993 (certificate to be evidence of certain matters), for the words “in an estimate made under section 116A of the Customs and Excise Management Act 1979” there shall be substituted “ in any assessment made under section 12 of the Finance Act 1994 ”.
(8)Subsections (1) [F46and (2)] above shall be without prejudice to section 13(5) above; and subsection (7) above shall have effect in relation to any chargeable period ending after the coming into force of the provision which provides for the imposition of the penalty in question.
Annotations:Amendments (Textual)F42Words in s. 18(2)(a) repealed (1.7.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. V(2), Note; S.I. 1997/1433, art. 2F43S. 18(2)(b) and the preceding word “and” repealed (1.7.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. V(2), Note; S.I. 1997/1433, art. 2F44Words in s. 18(3) repealed (1.9.1994 with effect as mentioned in s. 101(1) of the amending Act) by 1994 c. 23, s. 100(2), Sch. 15F45S. 18(4) repealed (1.7.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. V(2), Note; S.I. 1997/1433, art. 2F46Words in s. 18(8) substituted (1.7.1997) by 1997 c. 16, s. 53(4)(9); S.I. 1997/1432, art. 2Commencement InformationI12S. 18 wholly in force at 1.1.1995; s. 18 not in force at Royal Assent see s. 19(1); s. 18(1)(2)(7)(8) in force for certain purposes at 1.11.1994 by S.I. 1994/2679, art. 2, Sch.; s. 18 in force at 1.1.1995 insofar as not already in force by S.I. 1994/2679, art. 3Marginal CitationsM151993 c. 34. 19 Commencement of Chapter.E+W+S+N.I.(1)Subject to section 18(8) above, this Chapter shall come into force on such day as the Commissioners may by order made by statutory instrument appoint, and different days may be appointed under this subsection for different provisions and for different purposes.
Annotations:Subordinate Legislation MadeP1S. 19 power partly exercised: 1.7.1994 appointed for specified provisions by S.I. 1994/1690, art. 2S. 19 power partly exercised: 31.8.1994 appointed for specified provision by S.I. 1994/2143, art. 2S. 19 power partly exercised: different dates appointed for specified provisions by S.I. 1994/2679, arts. 2, 3Commencement InformationI13S. 19 wholly in force at 1.1.1995; s. 19 not in force at Royal Assent see s. 19(1); s. 19 in force at 1.1.1995 by S.I. 1994/2679, art. 3Chapter IIIE+W+S+N.I. Customs: Enforcement Powers20 Interpretation, etc.E+W+S+N.I.(1)This Chapter applies to any person carrying on a trade or business which consists of or includes any of the following activities—
(a)importing or exporting any goods of a class or description subject to a duty of customs (whether or not in fact chargeable with that duty);
(b)producing, manufacturing or applying a process to them;
(c)buying, selling or dealing in them;
(d)handling or storing them;
(e)financing or facilitating any activity mentioned in paragraphs (a) to (d) above.
(2)In subsection (1) above “duty of customs” includes any agricultural levy of the European Community.
(a)“customs goods” means any goods mentioned in paragraph (a) of subsection (1) above; and
(b)any reference to the business of a person to whom this Chapter applies is a reference to the trade or business carried on by him as mentioned in that subsection.
(4)This Chapter shall have effect and be construed as if it were contained in the M16Customs and Excise Management Act 1979.
(5)In consequence of the provision made by sections 21 to 27 below, any power under—
(a)section 75A, 75B or 75C of the Customs and Excise Management Act 1979 to require a person importing or exporting goods to keep or preserve records, or
(b)section 77A, 77B or 77C of that Act to require a person to furnish information or produce documents relating to imported or exported goods,
shall cease to be exercisable in relation to a person to the extent that the goods in question are customs goods.
Annotations:Marginal CitationsM161979 c. 2. 21 Requirements about keeping records.E+W+S+N.I.(1)The Commissioners may by regulations require any person to whom this Chapter applies—
(b)to preserve those records—
(i)for such period not exceeding four years as may be prescribed in the regulations, or
(ii)for such lesser period as the Commissioners may require.
(2)The Commissioners may also require any person mentioned in subsection (3) below—
(a)to keep such records as they may specify; and
(b)to preserve those records for such period not exceeding four years as they may require.
(3)The person referred to is any person who—
(a)is not carrying on a trade or business which consists of or includes the importation or exportation of customs goods, but
(b)is concerned in some other capacity in such importation or exportation.
(4)A duty imposed under subsection (1)(b) or (2)(b) above to preserve records may be discharged by the preservation of the information contained in them by such means as the Commissioners may approve.
(5)On giving approval under subsection (4) above, the Commissioners may impose such reasonable requirements as appear to them necessary for securing that the information will be as readily available to them as if the records themselves had been preserved.
(b)be framed by reference to such records as may be specified in any notice published by the Commissioners in pursuance of the regulations and not withdrawn by a further notice.
(7)Any person who fails to comply with a requirement imposed by virtue of this section shall be liable on summary conviction to a penalty not exceeding level 3 on the standard scale.
22 Records and rules of evidence.E+W+S+N.I.(1)Where any information is preserved by approved means as mentioned in section 21(4) above, a copy of any document in which it is contained shall, subject to subsection (2) below, be admissible in evidence in any proceedings, whether civil or criminal, to the same extent as the records themselves.
(2)A statement contained in a document produced by a computer shall not by virtue of subsection (1) above be admissible in evidence—
(b)in criminal proceedings in England and Wales, except in accordance with [F48sections 69 and 70 of the M17Police and Criminal Evidence Act 1984 and] Part II of the M18Criminal Justice Act 1988;
(c)in civil proceedings in Scotland, except in accordance with sections 5 and 6 of the M19Civil Evidence (Scotland) Act 1988;
(d)in criminal proceedings in Scotland, except in accordance with [F49Schedule 8 to the Criminal Procedure (Scotland) Act 1995];
(f)in criminal proceedings in Northern Ireland, except in accordance with Article 68 of the M20Police and Criminal Evidence (Northern Ireland) Order 1989 and Part II of the M21Criminal Justice (Evidence, Etc.) (Northern Ireland) Order 1988.
Annotations:Amendments (Textual)F47S. 22(2)(a) repealed (31.1.1997) by 1995 c. 38, s. 15(2), Sch. 2; S.I. 1996/3217, art. 2F48Words in s. 22(2)(b) repealed (E.W.) (14.4.2000) by 1999 c. 23, ss. 67(3), 68(3)(4), Sch. 6 (with Sch. 7 paras. 3(3), 5(2)); S.I. 2000/1034, art. 2, Sch.F49Words in s. 22(2) substituted (1.4.1996) by 1995 c. 40, s. 5, Sch. 4 para. 89(2)F50S. 22(2)(e) repealed (6.9.1999) by S.I. 1997/2983 (N.I. 21), arts. 1(2), 3(2), Sch. 2; S.R. 1999/339, art. 2Marginal CitationsM171984 c. 60. M181988 c. 33. M191988 c. 32. M20S.I. 1989/1341 (N.I. 12). M21S.I. 1988/1847 (N.I. 17). 23 Furnishing of information and production of documents.E+W+S+N.I.(1)Every person to whom this Chapter applies shall furnish the Commissioners, within such time and in such form as they may reasonably require, with such information relating to his business as they may reasonably specify.
(2)Every person to whom this Chapter applies shall, if required to do so by an officer, produce or cause to be produced for inspection by the officer—
(a)at that person’s principal place of business or at such other place as the officer may reasonably require, and
(b)at such time as the officer may reasonably require,
any documents which relate to his business.
(3)Where it appears to an officer that any documents which relate to a business of a person to whom this Chapter applies are in the possession of another person, the officer may require that other person, at such time and place as the officer may reasonably require, to produce those documents or cause them to be produced.
(4)For the purposes of this section, the documents which relate to a business of a person to whom this Chapter applies shall be taken to include—
(b)any documents required to be kept by virtue of section 21(1) above.
(5)Every person mentioned in section 21(3) above shall furnish the Commissioners, within such time and in such form as they may reasonably require, with such information relating to the importation or exportation of customs goods in which he is concerned as they may reasonably specify.
(6)Every person mentioned in section 21(3) above shall, if required to do so by an officer, produce or cause to be produced for inspection by the officer at such time and place as the officer may reasonably require, any documents which relate to the importation or exportation of customs goods in which he is concerned.
(7)An officer may take copies of, or make extracts from, any document produced under this section.
(8)If it appears to an officer to be necessary to do so, he may, at a reasonable time and for a reasonable period, remove any document produced under this section.
(9)Where a document is removed under subsection (8) above—
(a)if the person from whom the document is removed so requests, he shall be given a record of what was removed;
(b)if the document is reasonably required for the proper conduct of any business, the person by whom the document was produced or caused to be produced shall be provided as soon as practicable with a copy of the document free of charge;
(c)if the document is lost or damaged, the Commissioners shall be liable to compensate the owner of it for any expenses reasonably incurred by him in replacing or repairing it.
(10)If a person claims a lien on any document produced by him under subsection (3) or (6) above—
(a)the production of the document shall be without prejudice to the lien; and
(b)the removal of the document under subsection (8) above shall not be regarded as breaking the lien.
(11)Any person who fails to comply with a requirement imposed under this section shall be liable on summary conviction to a penalty not exceeding level 3 on the standard scale.
24 Power of entry.E+W+S+N.I.Where an officer has reasonable cause to believe that—
(a)any premises are used in connection with a business of a person to whom this Chapter applies, and
(b)any customs goods are on those premises,
he may at any reasonable time enter and inspect those premises and inspect any goods found on them.
25 Order for production of documents.E+W+S+N.I.(1)Where, on an application by an officer, a justice is satisfied that there are reasonable grounds for believing—
(a)that an offence in connection with a duty of customs is being, has been or is about to be committed, and
(b)that any information or documents which may be required as evidence for the purpose of any proceedings in respect of such an offence is in the possession of any person,
(2)An order under this section is an order that the person who appears to the justice to be in possession of the information or documents to which the application relates shall—
(a)furnish an officer with the information or produce the document,
(b)permit an officer to take copies of or make extracts of any document produced, and
(c)permit an officer to remove any document which he reasonably considers necessary,
(3)In this section “justice” means a justice of the peace or, in relation to Scotland, a justice within the meaning of [F51section 308 of the Criminal Procedure (Scotland) Act 1995].
Annotations:Amendments (Textual)F51Words in s. 25(3) substituted (1.4.1996) by 1995 c. 40, s. 5, Sch. 4 para. 89(3)26 Procedure when documents are removed.E+W+S+N.I.(1)An officer who removes any document in the exercise of a power conferred under section 25 above shall, if so requested by a person showing himself—
(3)Subject to subsection (7) below, if a request for permission to be granted access to any document which—
is made to the officer in charge of the investigation by a person who had custody or control of the document immediately before it was so removed or by someone acting on behalf of such a person, the officer shall allow the person who made the request access to it under the supervision of an officer.
(4)Subject to subsection (7) below, if a request for a photograph or copy of any such document is made to the officer in charge of the investigation by a person who had custody or control of the document immediately before it was so removed, or by someone acting on behalf of such a person, the officer shall—
(5)Where any document is photographed or copied under subsection (4)(b) above, the photograph or copy shall be supplied to the person who made the request.
(7)There is no duty under this section to grant access to, or to supply a photograph or copy of, any document if the officer in charge of the investigation for the purposes of which it was removed has reasonable grounds for believing that to do so would prejudice—
(b)the investigation of an offence other than the offence for the purposes of the investigation of which the document was removed; or
(8)Any reference in this section to the officer in charge of the investigation is a reference to the person whose name and address are endorsed on the order concerned as being the officer in charge of it.
27 Failure of officer to comply with requirements under section 26.E+W+S+N.I.(1)Where, on an application made as mentioned in subsection (2) below, the appropriate judicial authority is satisfied that a person has failed to comply with a requirement imposed by section 26 above, the authority may order that person to comply with the requirement within such time and in such manner as may be specified in the order.
(a)in the case of a failure to comply with any of the requirements imposed by subsections (1) and (2) of section 26 above, by the occupier of the premises from which the document in question was removed or by the person who had custody or control of it immediately before it was so removed, and
(c)in Northern Ireland, a court of summary jurisdiction, as defined in Article 2(2)(a) of the M22Magistrates’ Courts (Northern Ireland) Order 1981.
(b)in Northern Ireland, shall be made by way of civil proceedings upon complaint.
(5)Sections 21 and 42(2) of the M23Interpretation Act (Northern Ireland) 1954 (rules and orders regulating procedure of courts etc and assignment of business to particular courts) shall apply as if any reference in those provisions to any enactment included a reference to this section.
Annotations:Marginal CitationsM22S.I. 1981/1675 (N.I. 26). M231954 c. 33 (N.I.). Chapter IVE+W+S+N.I. Air Passenger Duty The dutyE+W+S+N.I.28 Air passenger duty.E+W+S+N.I.(1)A duty to be known as air passenger duty shall be charged in accordance with this Chapter on the carriage on a chargeable aircraft of any chargeable passenger.
(3)Subject to section 29 below, every aircraft designed or adapted to carry persons in addition to the flight crew is a chargeable aircraft for the purposes of this Chapter.
(4)Subject to sections 31 and 32 below, every passenger on an aircraft is a chargeable passenger for the purposes of this Chapter if his flight begins at an airport in the United Kingdom.
29 Chargeable aircraft.E+W+S+N.I.(1)Where—
(a)the authorised take-off weight in respect of an aircraft is less than ten tonnes, or
(b)an aircraft is not authorised to seat twenty or more persons (excluding members of the flight crew and cabin attendants),
the aircraft is not a chargeable aircraft for the purposes of this Chapter.
(2)In this section “take-off weight”, in relation to an aircraft, means the total weight of the aircraft and its contents when taking off; and for the purposes of this section the authorised take-off weight of an aircraft is less than ten tonnes if—
(a)there is a certificate of airworthiness in force in respect of the aircraft showing that the maximum authorised take-off weight (assuming the most favourable circumstances for take-off) is less than ten tonnes, or
(b)the Commissioners are satisfied that the aircraft is not designed or adapted to take off when its take-off weight is ten tonnes or more (assuming the most favourable circumstances for take-off) or the aircraft belongs to a class or description of aircraft in respect of which the Commissioners are so satisfied.
(3)For the purposes of this section an aircraft is not authorised as mentioned in subsection (1)(b) above if—
(a)there is a certificate of airworthiness in force in respect of the aircraft showing that the maximum number of persons who may be seated on the aircraft (excluding members of the flight crew and cabin attendants) is less than twenty, or
(b)the Commissioners are satisfied that the aircraft is not designed or adapted to seat twenty or more persons (excluding members of the flight crew and cabin attendants) or the aircraft belongs to a class or description of aircraft in respect of which the Commissioners are so satisfied.
(4)In this section “certificate of airworthiness” has the same meaning as in the Air Navigation Order.
30 The rate of duty.E+W+S+N.I.(1)Air passenger duty shall be charged on the carriage of each chargeable passenger at the rate [F52determined in accordance with subsections (2) to (4) below.]
[F53(2)[F54If the place where the passenger’s journey ends] is in the area specified in subsection (3) below and in—
(a)the United Kingdom or another EEA State, F55. . . (b)any territory for whose external relations the United Kingdom or another member State is responsible
[F56or
(c)any qualifying territory (so long as not falling within paragraph (a) above),]]
[F57the rate shall be determined in accordance with subsection (3A) below.]
(3)The area referred to in subsection (2) above is the area bounded by the meridians of longitude 32° W and [F5845 degrees E] and the parallels of latitude 26° N and 81° N.
[F59(3A)In a case falling within subsection (2) above—
(a)if the passenger’s agreement for carriage provides for standard class travel in relation to every flight on his journey, the rate is £5;
(b)in any other case, the rate is £10.]
[F60(4)In a case not falling within subsection (2) above—
(a)if the passenger’s agreement for carriage provides for standard class travel in relation to every flight on his journey, the rate is £20;
(b)in any other case, the rate is £40.]
(5)Subject to subsection (6) below, the journey of a passenger whose agreement for carriage is evidenced by a ticket ends for the purposes of this section at his final place of destination.
(6)Where in the case of such a passenger—
(a)his journey includes two or more flights, and
(b)any of those flights is not followed by a connected flight,
(7)The journey of any passenger whose agreement for carriage is not evidenced by a ticket ends for those purposes where his flight ends.
(8)For the purposes of this Chapter, successive flights are connected if (and only if) they are treated under an order as connected.
[F61(9)In this section “EEA State” means a State which is a Contracting Party to the EEA Agreement but until the EEA Agreement comes into force in relation to Liechtenstein does not include the State of Liechtenstein; and “EEA Agreement” here means the Agreement on the European Economic Area signed at Oporto on 2nd May 1992 as adjusted by the Protocol signed at Brussels on 17th March 1993.]
[F62(9A)In this section “qualifying territory” means each of the following territories—
BulgariaLatviaSlovak RepublicCyprusLithuaniaSloveniaCzech RepublicMaltaSwitzerlandEstoniaPolandTurkey.HungaryRomania(9B)The Treasury may by order amend the definition of “qualifying territory” in subsection (9A) above by adding, removing, or varying the description of, any territory.]
[F63(10)In this section “standard class travel”, in relation to carriage on an aircraft, means—
(a)in the case of an aircraft on which only one class of travel is available, that class of travel;
(b)in any other case, the lowest class of travel available on the aircraft.]
Annotations:Amendments (Textual)F52Words in s. 30(1) substituted (28.7.2000 with application as mentioned in s. 18(8) of the amending Act) by 2000 c. 17, s. 18(2)F53S. 30(2) substituted (retrospectively) by 1995 c. 4, s. 15(1)(2)F54Words in s. 30(2) substituted (28.7.2000 with application as mentioned in s. 18(8) of the amending Act) by 2000 c. 17, s. 18(3)(a)F55Word in s. 30(2) repealed (with application as mentioned in s. 121(5) of the amending Act) by Finance Act 2002 (c. 23), ss. {121(2)}, 141, {Sch. 40 Pt. 4(1)}F56S. 30(2)(c) and word inserted (with application as mentioned in s. 121(5) of the amending Act) by Finance Act 2002 (c. 23), s. 121(2)F57Words in s. 30(2) added (28.7.2000 with application as mentioned in s. 18(8) of the amending Act) by 2000 c. 17, s. 18(3)(b)F58Words in s. 30(3) substituted (with application as mentioned in s. 121(5) of the amending Act) by Finance Act 2002 (c. 23), s. 121(3)F59S. 30(3A) inserted (28.7.2000 with application as mentioned in s. 18(8) of the amending Act) by 2000 c. 17, s. 18(4)F60S. 30(4) substituted (28.7.2000 with application as mentioned in s. 18(8) of the amending Act) by 2000 c. 17, s. 18(5)F61S. 30(9) inserted (retrospectively) by 1995 c. 4, s. 15(1)(3)F62S. 30(9A)(9B) inserted (with application as mentioned in s. 121(5) of the amending Act) by Finance Act 2002 (c. 23), s. 121(4)F63S. 30(10) added (28.7.2000 with application as mentioned in s. 18(8) of the amending Act) by 2000 c. 17, s. 18(6)31 Passengers: exceptions.E+W+S+N.I.F64(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)A passenger whose agreement for carriage is evidenced by a ticket is not a chargeable passenger in relation to a flight which is the second or a subsequent flight on his journey if—
(a)the prescribed particulars of the flight are shown on the ticket, and
(b)that flight and the previous flight are connected.
(4)A child who—
(a)has not attained the age of two years, and
(b)is not allocated a separate seat before he first boards the aircraft,
is not a chargeable passenger.
[F65(4A)A passenger is not a chargeable passenger in relation to a flight if under his agreement for carriage (whether or not it is evidenced by a ticket)—
(b)the duration of the flight (excluding any period during which the aircraft’s doors are open for boarding or disembarkation) is not to exceed 60 minutes.]
[F66(4B)A passenger is not a chargeable passenger in relation to a flight if under his agreement for carriage (whether or not it is evidenced by a ticket) the flight is to depart from an airport which is in a region of the United Kingdom designated by order.
(4C)An order may be made for the purposes of subsection (4B) above in respect of any region which has a population density of not more than 12.5 persons per square kilometre.
(4D)In subsections (4B) and (4C) above, references to a region are references to an area which is determined by the Treasury to constitute a region for the purposes of those subsections.]
(5)A passenger not carried for reward is not a chargeable passenger if he is carried—
(a)in pursuance of any requirement imposed under any enactment, or
(b)for the purpose only of inspecting matters relating to the aircraft or the flight crew.
Annotations:Amendments (Textual)F64S. 31(1)(2)(6) repealed (28.7.2000 with application as mentioned in s. 19(6) of the repealing Act) by 2000 c. 17, ss. 19(2)(4), 156, Sch. 40 Pt. I(4)F65S. 31(4A) inserted (29.4.1996) by 1996 c. 8, s. 13(1)F66S. 31(4B)-(4D) inserted (28.7.2000 with application as mentioned in s. 19(6) of the amending Act) by 2000 c. 17, s. 19(3)32 Change of circumstances after ticket issued etc.E+W+S+N.I.(1)[F67Subsections (2) and (3) below apply] in the case of a person whose agreement for carriage is evidenced by a ticket.
(a)at the time the ticket is issued or, if it is altered, at the time it is last altered, he would not (assuming there is no change of circumstances) be a chargeable passenger in relation to any flight in the course of his journey, and
(b)by reason only of a change of circumstances not attributable to any act or default of his, he arrives at or departs from an airport in the course of that journey on a flight the prescribed particulars of which were not shown on his ticket at that time,
he shall not by reason of the change of circumstances be treated as a chargeable passenger in relation to that flight.
(a)at the time the ticket is issued or, if it is altered, at the time it is last altered, he would (assuming there is no change of circumstances) be a chargeable passenger in relation to one or more flights (“the proposed chargeable flights”) in the course of his journey,
(b)by reason only of a change of circumstances not attributable to any act or default of his, he arrives at or departs from an airport in the course of that journey on a flight the prescribed particulars of which were not shown on his ticket at that time, and
(c)but for this subsection he would by reason of the change be a chargeable passenger in relation to a number of flights exceeding the number of the proposed chargeable flights,
[F68(4)Where—
he shall not by reason of the change of circumstances be treated as a chargeable passenger in relation to that flight.]
Annotations:Amendments (Textual)F67Words in s. 32(1) substituted (29.4.1996) by 1996 c. 8, s. 13(2)(a)F68S. 32(4) added (29.4.1996) by 1996 c. 8, s. 13(2)(b) Persons liable for the dutyE+W+S+N.I.33 Registration of aircraft operators.E+W+S+N.I.(1)The Commissioners shall under this section keep a register of aircraft operators.
(2)The operator of a chargeable aircraft becomes liable to be registered under this section if the aircraft is used for the carriage of any chargeable passengers.
(b)that no chargeable aircraft which he operates will be used for the carriage of chargeable passengers.
(4)A person who is not registered and has not given notice under this subsection shall, if he becomes liable to be registered at any time, give written notice of that fact to the Commissioners not later than the end of the prescribed period beginning with that time.
(5)Notice under subsection (4) above shall be in such form, be given in such manner and contain such information as the Commissioners may direct.
(6)If a person who is required to give notice under subsection (4) above fails to do so, his failure shall attract a penalty under section 9 above which, if any amount of duty is then due from him and unpaid, shall be calculated by reference to that amount.
(7)Regulations may make provision as to the information to be included in, and the correction of, the register kept under this section.
(8)In particular, the regulations may provide—
(a)for the inclusion in the register of persons who have not given notice under this section but appear to the Commissioners to be liable to be registered,
(b)for persons who are liable to be registered—
(i)not to be included in, or
(ii)to be removed from,
the register in prescribed circumstances,
(c)for the removal from the register of persons who have ceased to be so liable, and
(d)for the time from which an entry in the register is to be effective (which may be earlier than the time when the entry is first made in the register).
34 Fiscal representatives.E+W+S+N.I.(1)An aircraft operator who—
(a)is or is liable to be registered, and
(b)does not meet the requirements of subsection (3) below,
is required to have a fiscal representative.
(2)In this Chapter “fiscal representative”, in relation to an aircraft operator, means a person who meets those requirements and stands appointed by the operator for the purposes of this section.
(a)he has any business establishment or other fixed establishment in the United Kingdom, or
(b)if he is an individual, he has his usual place of residence in the United Kingdom.
(4)Where any person is appointed under this section to be the fiscal representative of any aircraft operator (in this section referred to as his “principal”), then, subject to subsection (5) below [F69and section 34A], the fiscal representative—
(c)shall be personally liable in respect of any failure of his principal to comply with or discharge any such obligation or liability as if the obligations and liabilities imposed on his principal were imposed jointly and severally on the fiscal representative and his principal.
(5)A fiscal representative shall not be liable by virtue of subsection (4) above himself to be registered under section 33 above, but regulations may—
(a)require the names of fiscal representatives to be shown in such manner as may be prescribed against the names of their principals in the register kept under that section, and
(b)make it the duty of a fiscal representative, for the purposes of registration, to notify the Commissioners, within such period as may be prescribed, that his appointment has taken effect or has ceased to have effect.
Annotations:Amendments (Textual)F69Words in s. 34(4) inserted (31.7.1998) by 1998 c. 36, s. 15(2)[F7034A Administrative representatives.E+W+S+N.I.(1)Subject to the following provisions of this section, where—
(c)the operator is not for the time being in contravention of any requirement to provide any security that h