Source: http://www.legislation.gov.uk/ukpga/1981/35/schedules
Timestamp: 2018-10-16 17:51:07
Document Index: 565618279

Matched Legal Cases: ['art. 2', 'art. 3', 'art. 3', 'art. 2', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 2', 'art. 4', 'art. 2', 'art. 4', 'art. 90']

Finance Act 1981 is up to date with all changes known to be in force on or before 16 October 2018. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
s. 107(3)(d) repealed by 2001 asp 10 Sch. 10 para. 8
s. 107(3C) omitted by 2018 anaw 1 Sch. 1 para. 1(2)
F1F1SCHEDULES 1, 2E+W+S+N.I.
F1Schs. 1, 2 repealed by Finance Act 1982 (c. 39, SIF 40:1), s. 157(6), Sch. 22 Pt. I
F2F2SCHEDULES 3, 4E+W+S+N.I.
F2Schs. 3, 4 repealed by Finance Act 1982 (c. 39, SIF 40:1), s. 157(6), Sch. 22 Pt. II
F3F3SCHEDULE 5E+W+S+N.I.
F3Sch. 5 repealed by Betting and Gaming Duties Act 1981 (c. 63, SIF 12:2), s. 34(2), Sch. 7
X1SCHEDULE 6E+W+S+N.I. Import Procedures: Amendments of Customs and Excise Management Act 1979
X1The text of Sch. 6, 8 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
Entry of goods on importationE+W+S+N.I.
F41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F4Sch. 6 para. 1 repealed (1.1.1993) by S.I. 1992/3095, reg. 10(2), Sch.2.
Acceptance of incomplete entryE+W+S+N.I.
F5Sch. 6 para. 2 repealed (1.1.1993) by S.I. 1992/3095, reg. 10(2), Sch.2.
Examination of goods for purpose of making entryE+W+S+N.I.
F63. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F6Sch. 6 para. 3 repealed (1.1.1993) by S.I. 1992/3095, reg. 10(2), Sch.2.
Correction and cancellation of entryE+W+S+N.I.
4After the section inserted by paragraph 3 above there shall be inserted—E+W+S+N.I.
“38B Correction and cancellation of entry.
(1)Where goods have been entered for home use or for free circulation the importer may correct any of the particulars contained in an entry of the goods after it has been accepted if—
(3)An entry of goods may at the request of the importer be cancelled at any time before the goods are cleared from customs and excise charge if the importer proves to the satisfaction of the Commissioners that the entry was delivered by mistake or that the goods cannot be cleared for free circulation.”
Removal of uncleared goodsE+W+S+N.I.
5In section 40(1) for paragraph (b) there shall be substituted—E+W+S+N.I.
“(b)at the expiration of 21 clear days from the date when they were presented at the proper office of customs and excise they have not been produced for examination and clearance and the failure to produce them is attributable to an act or omission for which the importer is responsible; or”.
Failure to comply with provisions as to entryE+W+S+N.I.
6At the end of section 41 there shall be inserted the words “but this section shall not apply to— E+W+S+N.I.
(a)any failure which has been or may be remedied by virtue of section 38B(1); or
(b)any failure in respect of an entry which by virtue of section 38(B)(3) has been or may be cancelled at his request.”
Duties on imported goodsE+W+S+N.I.
7(1)Section 43 shall be amended as follows.E+W+S+N.I.
(2)For subsection (2)(a) (time for determining duty where entry is made) there shall be substituted—
“(a)if entry is made thereof, except where the entry is for warehousing, or if they are declared under section 78 below, shall be those in force with respect to such goods at the time when the entry is accepted or the declaration is made;”.
“(6)Where entry of goods is made otherwise than for warehousing and there is a reduction in the rate of duty of customs or excise chargeable on the goods between—
(a)the time mentioned in subsection (2)(a) above; and
(b)the time when the goods are cleared from customs and excise charge,
the rate of the duty chargeable on the goods shall if the importer so requests, be that in force at the time mentioned in paragraph (b) above unless clearance of the goods has been delayed by reason of any act or omission for which the importer is responsible.
(7)Notwithstanding section 6(5) of the European Communities Act 1972 “duty of customs” in subsection (6) above does not include any agricultural levy.
(8)Where samples are taken of goods under section 38A above and the quantity of the goods covered by the entry which is subsequently delivered does not include the samples the duties of customs and the rates of those duties chargeable on the samples shall be those in force at the time when the application under subsection (1) of that section was made and shall be determined by reference to the particulars contained in the application.
(9)Where a substituted entry is delivered under section 38(2) or 38B(2) above the entry referred to in subsection (2)(a) above is the original entry.”
F7Sch. 6 para. 7(3) repealed by S.I. 1982/1324, reg. 3
Delivery of imported goods on giving security for dutyE+W+S+N.I.
8In section 119(1) after the words “for home use” there shall be inserted the words “ or for free circulation ”.E+W+S+N.I.
Restriction on delivery of goodsE+W+S+N.I.
9In section 128(1) and (2) (power to restrict delivery of goods chargeable with duty of customs or excise) the words “customs or” shall be, omitted.E+W+S+N.I.
X2SCHEDULE 7E+W+S+N.I. Export Procedures
X2The text of Sch. 7 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
Part IE+W+S+N.I. Sections Substituted in Customs and Excise Management Act 1979
Entry outwards of goods.E+W+S+N.I.
53(1)Subject to the provisions of this Part of this Act, before any goods other than Community transit goods are exported or shipped as stores for use on a voyage or flight to an eventual destination outside the United Kingdom and the Isle of Man there shall be delivered by the exporter to the proper officer an entry outwards of the goods in such form and manner, containing such particulars and accompanied by such documents as the Commissioners may direct.
(8)If any dutiable or restricted goods of which entry is required under this section are shipped for exportation or as stores or are waterborne for such shipment before entry has been delivered and accepted, the goods shall be liable to forfeiture and where the shipping or making waterborne is done with fraudulent intent any person concerned therein with knowledge of that intent shall be guilty of an offence under this subsection and may he detained.
(a)on summary conviction, to a penalty of the prescribed sum or of three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding six months, or to both; or
(11)Any person who removes any goods in contravention of subsection (6) above or contravenes or fails to comply with any requirement imposed under subsection (7) above shall be liable on summary conviction to a penalty of£500.
Acceptance of incomplete entry.E+W+S+N.I.
54(1)The proper officer may, if he thinks fit, accept an entry which does not in every respect comply with section 53 above, but he shall not do so in a case in which the goods have not been presented.
(b)any payment to which he is entitled from the Commissioners or under [F8an EU] instrument by virtue of exporting the goods has been repaid or will not be paid.
F8Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 6 (with arts. 3(2)(3), 4(2), 6(4)(5))
Failure to export.E+W+S+N.I.
56(1)Where any goods in respect of which an entry has been accepted have not been shipped or exported by land, an officer may by notice given to the exporter require the goods to be exported within such time as is specified in the notice; and if the notice is not complied with the entry shall be treated as cancelled.
(a)the entry shall be treated as cancelled at that time; and
(a)if the exporter would have been entitled to a payment of any sum from the Commissioners or under [F8an EU] instrument by virtue of exporting the goods, he shall take such steps as the Commissioners may direct to ensure that the sum is not paid to him or, if it has already been paid, he shall (unless the Commissioners agree to his retaining it) repay it within seven days or such longer period as the Commissioners may allow;
(c)if the goods have not been forfeited under subsection (2)(b) above, they shall be warehoused or, if the Commissioners so require, shall be moved to such place as the Commissioners may specify.
Delivery of entry by owner of exporting ship etc.E+W+S+N.I.
57(1)The Commissioners may direct that any entry required to be delivered under section 53 above in respect of any goods which are to be shipped or exported in a ship or aircraft and the documents which are required to accompany it shall, instead of being delivered by the exporter be delivered by the loader (that is to say the owner of the ship or aircraft or a person appointed by him) and such delivery shall be treated as delivery by the exporter for the purposes of this Part of this Act.
(a)the place, time and manner in which entries and any documents required by virtue of section 31 above are to be delivered.
Simplified clearance procedure.E+W+S+N.I.
58(1)If the Commissioners think fit so to direct, goods which are not dutiable or restricted goods may be shipped for exportation without entry under section 53 above if—
(a)the exporter is registered in a register of exporters maintained by the Commissioners for the purposes of this section; and
(a)enter in a register maintained by them any person applying for registration and appearing to them to be concerned in the exportation of goods and to satisfy such requirements for registration as they may think fit to impose;
(b)give directions imposing requirements on registered persons including, in particular, requirements as to the keeping of records and accounts and the giving of access to them;
(c)assign to registered persons numbers for use under this section; and
(b)that the exporter delivers to the proper officer and the proper officer accepts such document relating to the goods as the directions may require bearing an endorsement which contains a number assigned to the exporter under this section; and
(c)that the exporter complies with such other requirements as the directions may impose;
Local export control.E+W+S+N.I.
58A(1)If the Commissioners think fit so to direct, goods may be shipped for exportation or exported by land without entry under section 53 above if—
(b)enter in the register any such persons applying for registration who satisfy such requirements for registration as the Commissioners may think fit to impose;
(c)give directions imposing requirements on registered persons including, in particular, requirements as to, the keeping of records and accounts and the giving of access to them;
(ii)on such day as the proper officer may appoint (not being earlier than the day that notice is delivered or later than the day the goods are removed) the exporter enters such particulars of the goods and of such other matters as may be required by the directions in a record maintained by him at such place as the proper officer may require; and
(a)the manner in which the notice referred to in paragraph (a)(i) of subsection (3) above shall be delivered and the form it should take;
(c)the place at which and the manner in which the document referred to in paragraph (b) of that subsection should be delivered;
(a)that the exporter is a company under the applicant’s control; or
(a)the proper officer shall direct which of them shall do the things mentioned in subsection (3) above and section 58B(1) below; and
Provisions supplementary to ss. 58 and 58A.E+W+S+N.I.
58B(1)Where by virtue of section 58 or 58A above goods have been shipped for exportation or exported by land without entry under section 53 above, the exporter shall deliver to the proper officer a specification of the goods containing, as the Commissioners may direct, either the particulars that would have been required to be contained in the entry or such other particulars as may be so directed.
(5)If any person without reasonable excuse fails to comply with a requirement imposed on him by or under section 58 or 58A above he shall be liable on summary conviction to a penalty of £500.
(6)If any person for the purpose of enabling goods to be shipped in accordance with either of those sections furnishes any document bearing a number assigned under that section which is not one for the time being assigned to him or to another person who has consented to his furnishing the document bearing that number, he shall be liable on summary conviction to a penalty of £500.
Pipe-lines and export of ships and aircraft.E+W+S+N.I.
58C(1)For the purposes of this Part of this Act goods which are to be exported by means of a pipe-line shall be treated as having been presented to the proper officer when notice of the goods to be exported has been given to the proper officer and accepted by him.
(a)is within the definition of dutiable or restricted goods in section 52 above; or
Operative date for Community purposes.E+W+S+N.I.
58D(1)Except as provided by any Community regulation or other instrument having the force of law and subject to subsection (3) below, the operative date for determining whether any, and if so what, levy or other charge provided for under any [F8EU] provision governing the exportation of goods is due in respect of the goods and for applying any other such provision including, in particular, any provision whereby any refund or relief is due in respect of the goods shall be such date as is mentioned in subsection (2) below.
(a)in a case where an entry or a document such as is mentioned in section 58(3)(b) above is delivered, the date of acceptance of the entry or document;
(c)in the case of goods in relation to which substituted requirements are imposed tinder section 53(7) or 58(6) above, such date as the Commissioners may specify;
(d)in any other case, the date on which the goods are shipped or exported by land or, if that date cannot be established to the Commissioners’ satisfaction, such date as they may specify.
Authentication of Community customs documents.E+W+S+N.I.
58E(1)In such cases as the Commissioners may direct, an officer shall not authenticate any Community customs document unless—
(i)an entry relating to the goods in question and complying with section 53 above; or
(ii)a document relating to the goods and complying with section 58(3)(b) above; or
(2)Subject to subsections (3) and (4) below, a person who has obtained an authenticated Community customs document in respect of any goods shall surrender it at the office at which it was obtained, together with the entry or other document marked under subsection (1)(b) above (“the marked export document”), unless—
(a)the goods are shipped, or cleared by the proper officer for export by land, before the end of such period as may be specified by directions given by the Commissioners; and
(b)the marked export document is delivered to the proper officer as required by or under the provisions mentioned in subsection (1)(a) above.
(5)If a person without reasonable excuse fails to comply with subsection (2) above he shall he liable on summary conviction to a penalty of £500 ; and if a person without reasonable excuse fails to comply with a requirement imposed under subsection (4) above he shall be liable on summary conviction to a penalty of £1000.
(6)In this section “Community customs document” means a document which in accordance with any [F8EU] instrument or any agreement permitted under such an instrument or in accordance with any arrangements made between the Commissioners and any other customs authority—
(a)is used to indicate whether or not the goods are Community goods or are subject to duty at a preferential rate in any country with which [F9the European Union] has an agreement of association; and
(7)In subsection (6) above “Community goods” means—
(b)goods to which the E.C.S.C. Treaty applies and which under the terms of that Treaty are in free circulation within [F9the European Union].
F9Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with arts. 3(2)(3), 4(2), 6(4)(5))
Part IIE+W+S+N.I. Amendments of Customs and Excise Management Act 1979
Control of movement of goodsE+W+S+N.I.
1(1)Section 31 shall be amended as follows.E+W+S+N.I.
(a)in paragraph (a) after the words “such goods” there shall be inserted the words “ or the place of exportation of such goods ” ; and
(b)in paragraph (b) after the words “such goods” there shall be inserted the words “ , or a place designated by the proper officer under section 53(4) or 58(3) below, ”.
“(2A)Any documents required to be made or produced as a result of regulations made under subsection (1) above shall be made or produced in such form and manner and contain such particulars as the Commissioners may direct; but the Commissioners may relax any requirement imposed under the regulations that any specific document be made or produced and if they do so may impose substituted requirements.”
(4)In subsection (3) after the words “such regulation” there shall be inserted the words “ or a direction made under subsection (2A) above or any requirement imposed under that subsection ”.
Dutiable or restricted goodsE+W+S+N.I.
2(1)Section 52 shall be amended as follows.E+W+S+N.I.
(2)After paragraph (l) there shall be inserted—
“(2)In this section “inward processing goods” means goods imported for the purpose of being worked on, processed or used in any process or repaired and on the importation of which relief from import duty or agricultural levy was given on condition that goods incorporating or resulting from the use of them would be exported outside [F9the European Union] ; and in this subsection “agricultural levy” means any tax or charge, not being a customs duty, provided for under the common agricultural policy or under any special arrangements which, pursuant to Article 235 of the E.E.C. Treaty are applicable to goods resulting from the processing of agricultural products.”
Restrictions on putting export goods alongside for loadingE+W+S+N.I.
3In section 59(1) for the words “whether under section 53 or section 54 above” there shall be substituted the words “ under section 53 above ”.E+W+S+N.I.
Provisions as to storesE+W+S+N.I.
4(1)Section 61 shall be amended as follows.E+W+S+N.I.
(2)In subsection (2) (right to ship stores in ship of not less than 40 tons register or aircraft departing for a voyage or flight to some place outside the United Kingdom) for the words “to some place outside the United Kingdom” there shall be substituted the words “ to a country outside the United Kingdom ”.
(3)In subsection (3) (power of Commissioners to permit stores to be shipped in ship of less than 40 tons register which is departing for a place or area outside the United Kingdom) for the words from “any ship” onwards there shall be substituted the words—
“(a)any ship departing from the United Kingdom, being either a ship of not less than 40 tons register departing for a voyage not falling within subsection (2) above or a ship of less than 40 tons register; or
(b)any aircraft departing from the United Kingdom for a flight not falling within that subsection.”
(4)For subsection (9) there shall be substituted—
“(9)References in this section to a country or destination outside the United Kingdom do not include references to, or to a destination in, the Isle of Man ; and subsection (5) above applies whether the goods were shipped in the United Kingdom or the Isle of Man.”
Power to make regulations as to exportation, etc.E+W+S+N.I.
5In section 66(2) for the words “a penalty of £100” there shall be substituted the words “ a penalty of £500, or in the case of a contravention of or a failure to comply with a regulation made under subsection (1)(b) above a penalty of £1,000, ”.E+W+S+N.I.
X3SCHEDULE 8E+W+S+N.I. Miscellaneous Customs and Excise Amendments
X3The text of Sch. 6, 8 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
Part IE+W+S+N.I. Amendments of M1Customs and Excise Management Act 1979
Definition of “revenue trader”E+W+S+N.I.
1(1)In the definition of “revenue trader” in subsection (1) of section 1—E+W+S+N.I.
(a)after the word “means” there shall be inserted “ (a) ” ; and
(b)for the words “and includes a registered club” there shall be substituted the words “ ; and
(b)any person who is a wholesaler or an occupier of an excise warehouse (so far as not included in paragraph (a) above),
(2)In the Table in subsection (3) of that section the word “ “wholesaler” ” shall be inserted after the word “ “spirits””.
Warehousing regulationsE+W+S+N.I.
2In section 93—E+W+S+N.I.
(a)in paragraph (a) of subsection (2) after the words “deposited in” there shall be inserted the words “ secured in ” ;
(c)after subsection (2) there shall be inserted—
“(2A)Where any documents removed under the powers conferred by subsection (2)(g) above are lost or damaged the Commissioners shall be liable to compensate their owner for any expenses reasonably incurred by him in replacing or repairing the documents.” ; and
(i)for the words “or restriction” there shall be substituted the words “ restriction or requirement ” ; F11. . .
F10Sch. 8 paras. 2(b), 14(b) repealed by Finance Act 1986 (c. 41, SIF 40:1), s. 114, Sch. 23 Pt. I
F11Sch. 8 para. 2(d)(ii) and word "and" preceding it repealed (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), ss. 3, 82, Sch. 2 para. 2(6), Sch 18 PtI, Note 5; S.I. 1992/3104, art. 2(2); and expressed to be repealed (1.1.1995) by 1994 c. 9, ss. 19, 258, Sch. 26 Pt. III; S.I. 1994/2679, art. 3
Deficiency in warehoused goodsE+W+S+N.I.
3Section 94(2) shall cease to have effect.E+W+S+N.I.
Procedure on warehouse ceasing to be approvedE+W+S+N.I.
4In section 98—E+W+S+N.I.
(a)at the end of subsection (1) there shall be inserted the words “ and, unless the notice has been withdrawn or extended, the warehouse shall cease to be approved on that date ” ; and
“(3)If after the date, on which the warehouse ceases to be approved any goods not duly cleared still remain in the former warehouse—
Excise licencesE+W+S+N.I.
5Sections 105 and 106 shall cease to have effect.E+W+S+N.I.
Powers of entry on premises of revenue tradersE+W+S+N.I.
6In section 112—E+W+S+N.I.
(a)in subsection (1) after the word “machinery” there shall be inserted the word “ vehicles ” ; and
(b)in subsection (3) for the words “or maker of cider” there shall be substituted the words “ , maker of cider or occupier of an excise warehouse ”.
Power to estimate excise dutiesE+W+S+N.I.
F12Sch. 8 para. 7 repealed (1.1.1995) by 1994 c. 9, ss. 19, 258, Sch. 26 Pt. III; S.I. 1994/2679, art. 3
Execution and distressE+W+S+N.I.
F13Sch. 8 para. 8 repealed (1.7.1997) by 1997 c. 16, s. 113, Sch. 18 Pt. V(2) Note; S.I. 1997/1433, art. 2
Proof of documentsE+W+S+N.I.
9In section 153 after subsection (3) there shall be inserted—E+W+S+N.I.
“(4)A photograph of any document delivered to the Commissioners for any customs or excise purpose and certified by them to be such a photograph shall be admissible in any proceedings, whether civil or criminal, to the same extent as the document itself.”
Part IIE+W+S+N.I. Amendments of M2Alcoholic Liquor Duties Act 1979
Ascertainment of volume etc. of alcoholic liquors from labels etc.E+W+S+N.I.
10After subsection (3) of section 2 there shall be inserted—E+W+S+N.I.
“(3A)Without prejudice to the generality of subsection (3) above, regulations under that subsection may provide that for the purpose of charging duty on any spirits, wine or made-wine contained in any bottle or other container, the strength, weight or volume of the spirits, wine or made-wine may be ascertained by reference to any information given on the bottle or other container by means of a label or otherwise or to any documents relating to the bottle or other container.”.
Definitions of “wholesale” and “wholesaler”E+W+S+N.I.
11For the definitions of “wholesale” and “wholesaler” in section 4(1) there shall be substituted—E+W+S+N.I.
““wholesale”, in relation to dealing in dutiable alcoholic liquor, means the sale at any one time to any one person of quantities not less than the following, namely—
(a)in the case of spirits, wine or made-wine, 9 litres or 1 case; or
(b)in the case of beer or cider, 20 litres or 2 cases;
“wholesaler” means a person who deals wholesale in dutiable alcoholic liquor;”.
Regulations about manufacture of spiritsE+W+S+N.I.
12In section 13—E+W+S+N.I.
(1B)Where any documents removed under the powers conferred by subsection (1A)(b) above are lost or damaged the Commissioners shall be liable to compensate their owner for any expenses reasonably incurred by him in replacing or repairing the documents.”;
(b)in subsection (3) after the words “subsection (1) above” there shall be inserted the words “ or with any condition, restriction or requirement imposed under such a regulation ”F14. . .;
F15(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F14Words in Sch. 8 para. 12(b) repealed (1.1.1995) by 1994 c. 9, ss. 19, 258, Sch. 26 Pt. III; S.I. 1994/2679, art. 3
F15Sch. 8 para. 12(c) repealed (1.1.1995) by 1994 c. 9, ss. 19, 258, Sch. 26 Pt. III; S.I. 1994/2679,art. 3
Attenuation charge for distilled spiritsE+W+S+N.I.
F16Sch. 8 para. 13 repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 1(1)
Distillers’ warehousesE+W+S+N.I.
14In section 15—E+W+S+N.I.
“(2)The Commissioners may approve such a place of security for such periods and subject to such conditions as they think fit.” ;
(c)in subsection (7) after the words “subsection (6) above” there shall be inserted the words “ or with any condition, restriction or requirement imposed under such a regulation ”F18. . .
F19(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17Sch. 8 paras. 2(b), 14(b) repealed by Finance Act 1986 (c. 41, SIF 40:1), s. 114, Sch. 23 Pt. I
F18Words in Sch. 8 para. 14(c) repealed (1.1.1995) by 1994 c. 9, ss. 19, 258, Sch. 26 Pt. III; S.I. 1994/2679, art. 3
F19Sch. 8 para. 14(d) repealed (1.1.1995) by 1994 c. 9, ss. 19, 258, Sch. 26 Pt. III; S.I. 1994/2679, art. 3
Rectifying and compounding of spiritsE+W+S+N.I.
15In section 19—E+W+S+N.I.
(b)in subsection (2) after the word “section” there shall be inserted the words “ or with any condition, restriction or requirement imposed under any such regulation ”F20. . .
F20(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F20Sch. 8 para. 15(c) and the preceding “and” repealed (1.1.1995) by 1994 c. 9, ss. 19, 258, Sch. 26 Pt. III; S.I. 1994/2679, art. 3
Drawback on British compounds and spirits of wineE+W+S+N.I.
F21Sch. 8 para. 16 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), s. 187(2)(b)
Restrictions on distillers and rectifiersE+W+S+N.I.
F2217. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F22Sch. 8 para. 17 repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 1(1)
Spirits consignment and advice notesE+W+S+N.I.
18Sections 27 to 30 shall cease to have effect.E+W+S+N.I.
Transfer of spirit from distillers’ warehousesE+W+S+N.I.
19In section 32(1) the words from “and” onwards shall cease to have effect.E+W+S+N.I.
Abolition of wholesalers’ licences etc.E+W+S+N.I.
20Sections 65, 68, 70 and 85 to 89 shall cease to have effect.E+W+S+N.I.
Restrictions on wholesalers of spiritsE+W+S+N.I.
F2321. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F23Sch. 8 para. 21 repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 1(1)
Methylated spiritsE+W+S+N.I.
22Section 76 shall cease to have effect.E+W+S+N.I.
23In section 77—E+W+S+N.I.
(a)in subsection (1) in paragraph (d) for the words “the sale without a licence of” there shall be substituted the words “ dealing wholesale (within the meaning of section 75 above) without a licence in ” ;
(b)at the end of subsection (2) there shall be inserted the words “and, without prejudice to the generality of subsection (1) above, regulations under this section may—
(b)impose or provide for the imposition by regulations of requirements on authorised or licensed methylators and on retailers of methylated spirits to keep and preserve records relating to their businesses as such and to produce, them to an officer when required to do so for the purpose of allowing him to inspect them, to copy or take extracts from them or to remove them at a reasonable time and for a reasonable period.”;
“(2A)Where any documents removed under the powers conferred by subsection (2)(b) above are lost or damaged the Commissioners shall be liable to compensate their owner for any expences reasonably incurred by him in replacing or repairing the documents.”;
(d)in subsection (3) for the words “he shall be liable” onwards there shall be substituted the words “ or with any condition, restriction or requirement imposed under such a regulation, he shall be liable on summary conviction to a penalty of £500 together in the case of such a failure with a penalty of £20 for each day on which the failure continues ” ; and
(e)in subsection (4) for the word “sells” there shall be substituted the words “ deals wholesale (within the meaning of section 75 above) in ” and the words “or 76” shall cease to have effect.
Part IIIE+W+S+N.I. Amendments of Licensing Acts
The M3Licensing Act 1964E+W+S+N.I.
M31964 c. 26.
F2424. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F24Sch. 8 para. 24 repealed (E.W.) by Licensing (Retail Sales) Act 1988 (c. 25, SIF 68A:1), s. 3(c)and (24.11.2005) by Licensing Act 2003 (c. 17), s. 201(2), Sch. 7 (with ss. 2(3), 15(2), 195); S.I. 2005/3056, art. 2(2) (with art. 4)
F2525. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F25Sch. 8 para. 25 repealed (24.11.2005) by Licensing Act 2003 (c. 17), s. 201(2), Sch. 7 (with ss. 2(3), 15(2), 195); S.I. 2005/3056, art. 2(2) (with art. 4)
26—28.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F26E+W+S+N.I.
F26Sch. 8 paras. 26–28 repealed by S.I. 1990/594, (N.I.6), art. 90(4), Sch. 13
Schedules 9—12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F27E+W+S+N.I.
F27Schedules 9–12 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31
F28F28Schedules 13, 14E+W+S+N.I.
F28Schs. 13, 14 repealed by Capital Transfer Tax Act 1984 (c. 51), ss. 274, 277, Schs. 7, 9
F29F29Schedule 15E+W+S+N.I.
F29Sch. 15 repealed by Finance Act 1982 (c. 39), ss. 97(4), 157, Sch. 22, Pt. VII Note I
[F30Schedule 16E+W+S+N.I. Supplementary Petroleum Duty
F30Sch. 16 repealed by Finance Act 1982 (c. 39), s. 157(6), Sch. 22 Pt. IX for chargeable periods ending after 31 December 1982.
1The duty shall be under the care and management of the Board.E+W+S+N.I.
2(1)The provisions of the Taxes Managemen Act 1970 which are applied in relation to petroleum revenue tax by paragraph I of Schedule 2 to the principal Act shall apply also in relation to the duty.E+W+S+N.I.
(2)Those provisions shall apply with the same modifications as are specified in the said paragraph 1, taking references to Part I of the principal Act as including references to Part VIII of this Act.
Returns and informationE+W+S+N.I.
3The particulars contained in returns made under paragraph 2 or 5 of Schedule 2 to the principal Act (returns by participators and by the responsible person for an oil field) shall be treated as furnished, and the powers conferred on the Board by paragraph 7 of that Schedule (production of accounts etc.) shall be exercisable, for the purposes of the duty as well as for the purposes of petroleum revenue tax, and accordingly references to that tax in paragraphs 3(2) and 8(1) and (2) of that Schedule (penalties) shall include references to the duty.E+W+S+N.I.
Assessments and determinationsE+W+S+N.I.
4(1)Where it appears to the Board that, in accordance with Part VIII of this Act, a gross profit has accrued to a participator in a chargeable period from an oil field, they shall make an assessment to the duty on the participator and give him notice of the assessment.E+W+S+N.I.
(2)Where it appears to the Board that, in accordance with Part VIII of this Act, no gross profit has accrued to a participator in a chargeable period from an oil field, they shall make a determination to that effect and give him notice of the determination.
(3)A notice of assessment shall state that the participator may appeal against the assessment in accordance with paragraph 7 below.
(4)After the service of the notice of assessment or the notice of determination the assessment or determination, as the case may be, shall not be altered except in accordance with the provisions applied by paragraph 2 above or the subsequent provisions of this Schedule.
5(1)Where a participator has under paragraph 2 of Schedule 2 to the principal Act delivered to the Board a return for a chargeable period and the Board are satisfied that the information given in the return is correct in so far as it is material for the purpose of computing his gross profit (if any) for that period, the Board shall (in so far as the computation falls to be made by reference to the matters dealt with in the return) make the assessment or determination under paragraph 4 above in accordance with the return.E+W+S+N.I.
(2)Where the Board are not so satisfied in relation to a participator’s return or a participator fails to deliver to the Board a return for a chargeable period as required by the said paragraph 2, the Board shall, in so far as the computation of his gross profit (if any) for that period falls to be made by reference to the matters which were dealt with in the return or, as the case may be, ought to have been dealt with in a return, make the assessment or determination under paragraph 4 above to the best of their judgment.
(3)Nothing in sub-paragraph (2) above or in paragraph 5 of Schedule 2 to the principal Act shall be taken, in a case where the participator has delivered a return as to which the Board are not satisfied as mentioned in sub-paragraph (1) above, to prevent the Board from basing their assessment or determination on the participator’s having had an interest in oil won and saved from the field different from that on which he based his return.
6(1)Where it appears to the Board—E+W+S+N.I.
(a)that the gross profit charged to the duty by an assessment ought to have been larger or smaller; or
(b)that for any period they ought to have made an assessment to the duty instead of a determination under paragraph 4(2) above or such a determination instead of an assessment to the duty,
the Board may make any such assessment or determination or any such amendment of an assessment as may be necessary.
(2)Where under this paragraph the Board make an assessment or determination or amend an assessment, they shall give notice thereof to the participator concerned; and sub-paragraphs (3) and (4) of paragraph 4 above shall apply in relation to any such assessment, determination or amendment as they apply in relation to an assessment or determination under that paragraph.
7(1)A participator may appeal to the Special Commissioners against an assessment or an amendment of an assessment made on him by notice of appeal in writing given to the Board within thirty days after the date of issue of the notice of assessment or of the amendment.E+W+S+N.I.
(3)The participator may at any time, if the Board do not object, abandon an appeal instituted by him; and for that purpose he shall notify his desire to do so to the Board who may, within thirty days after being so notified, object by notice in writing to the participator.
(4)Where at any time between—
(a)the giving of a notice of appeal against the assessment or the amendment of the assessment or from a decision of the Board on a claim under section 33 of the Taxes Management Act 1970 as applied by paragraph 2 above; and
(b)the determination of the appeal by the Special Commissioners, the Board and the participator agree on how the assessment, amendment or decision should be varied or on what assessment or determination should be substituted in relation to the chargeable period in question, the same consequences shall ensue as if the Commissioners had determined the appeal to that effect.
(5)If, on the appeal against an assessment or an amendment of an assessment, it appears to the majority of the Commissioners present at the hearing that the assessment or amendment is wrong—
(a)because no, or a smaller, gross profit has accrued for the chargeable period in question; or
(b)because a, or a larger, gross profit has accrued for that period,
the Commissioners shall vary the assessment or amendment in such manner, or substitute such determination, as may be required; and it shall be for the participator to satisfy the Commissioners as to anY matters within paragraph (a) above.
(6)Save as otherwise provided by this Schedule (including the provisions applied by paragraph 2 above) the determination by the Special Commissioners of any appeal shall be final and conclusive.
8(1)A participator who has given notice of appeal under paragraph 7 above against an assessment charging him with any duty for a chargeable period may, if he delivered a return for that period as required by paragraph 2 of Schedule 2 to the principal Act, withhold, until the determination or abandonment of the appeal, so much of the duty charged in the assessment as is the smaller of—E+W+S+N.I.
(a)the amount of the duty so charged; and
(b)duty on the difference between—
(i)the aggregate of the consideration received or receivable for oil as stated in the participator’s return in pursuance of sub-paragraph (2) of the said paragraph 2 and, subject to sub-paragraph (2) below, the market value of oil so stated; and
(ii)the aggregate of fhe corresponding consideration and value as included in the assessment.
(2)Subject to sub-paragraph (3) below, where the market value of all the oil for which a market value is stated in the participator’s return is, as stated in that return, less than the value which is produced for that oil by applying to it the average price mentioned in sub-paragraph (4) below, sub-paragraph (1) above shall have effect as if, for the reference to the market value of oil as so stated, there were substituted a reference to the value which is so produced for that oil.
(3)The comparison of values and the substitution required by sub-paragraph (2) above shall, in the case of an appeal by a participator whose return relates both to gas and to other oil, be made separately for the gas and for the other oil.
(4)The average price referred to in sub-paragraph (2) above is the average price at which all oil included in the relevant returns as oil delivered in the period covered by the returns and disposed of in sales at arm’s length was so disposed of.
(5)The relevant returns for the purposes of sub-paragraph (4) above are all the returns of all the participators in all oil fields which—
(a)were made for the chargeable period preceding that to which the appeal relates; and
(6)Where in determining the gross profit accruing to a participator from a field in a chargeable period the aggregate of the amounts mentioned in section 2(5)(a), (b) and (c) of the principal Act falls to be increased under section 123 of this Act (whether as respects all oil or as respects a particular kind or kinds of oil) the difference mentioned in sub-paragraph (1)(b) above (or as the case may be, the difference so far as relating to oil of the particular kind or kinds in question) shall be increased by multiplying it by the fraction mentioned in subsection (2) of that section.
9Subject to paragraphs 7 and 8 above, the duty charged in an assessment made on a participator for any chargeable period, so far as not paid under paragraphs 10 and 11 below, shall be payable by him four months after the end of that chargeable period or, if later, thirty daYs after the date of issue of the notice of assessment.E+W+S+N.I.
C1See Finance Act 1982 (c. 39), s. 135(1)(b)—no payment of duty required by virtue of a deemed determination under s. 135(1)(a)
10(1)Every participator in an oil field shall, at the time when he delivers to the Board the return for a chargeable period required by paragraph 2 of Schedule 2 to the principal Act—E+W+S+N.I.
(a)deliver to the Board a statement showing whether any, and if so what, amount of duty is payable by him under this paragraph for that period in respect of the field; and
(b)pay to the Board a sum equal to the amount of duty, if any, shown in the statement.
(2)The statement under sub-paragraph (1)(a) above shall be in such form as the Board may prescribe.
(3)For the purposes of sub-paragraph (1)(a) above the duty payable by a participator for any chargeable period in respect of an oil field shall be determined by him by—
(a)calculating the gross profit accruing to him for that period from the field by reference to the particulars included in the return in pursuance of the paragraph 2(2) of Schedule 2 to the principal Act (and without regard to sections 123 and 124 of this Act);
(b)making any addition required by section 123 of this Act;
(c)making the reduction required by section 124 of this Act; and
(d)applying to the result the percentage rate at which the duty is chargeable for the period.
(4)The sum paid under sub-paragraph (1)(b) above shall constitute a payment on account of the duty charged in any assessment made on the participator in respect of the gross profit accruing to him for the chargeable period from the oil field; and if the payment on account exceeds the duty so charged the excess shall be repaid to the participator.
(5)Where a participator gives notice of appeal under paragraph 7 above against an assessment charging duty in respect of which he has made a payment on account, the amount, if any, to be repaid under sub-paragraph (4) above shall be calculated as if the duty charged in the assessment were limited to the duty which he would not be entitled to withhold under paragraph 8 above.
C2See Finance Act 1982 (c. 39), s. 135(3)(c)—para. 10 not to apply to additional returns made under the Oil Taxation Act 1975 Sch. 2 para. 2 by virtue of s. 135(3)(a) in relation to further determinations made after 31 December 1981.
C3See Finance Act 1982 (c. 39), s. 139(6), Sch. 19 para. 12—payments for chargeable period to December 1982.
12Certificates of tax deposit issued by the Treasury under section 12 of the M4National Loans Act 1968 on terms published on or before 14th May 1979 may be used for making payments of duty; and for that purpose those terms shall have effect with the necessary modifications and as if the duty in or towards the payment of which a certificate is used where due—E+W+S+N.I.
(a)in the case of duty payable under paragraph 9 or 10 above, two months after the end of the chargeable period to which it relates;
(b)in the case of duty payable under paragraph 11 above, at the end of the month in which it is required to be paid.
M41968 c. 13
13(1)Duty charged in an assessment for a chargeable period shall carry interest at the rate applying under paragraph 15 of Schedule 2 to the principal Act from two months after the end of the period until payment.E+W+S+N.I.
(2)Any amount payable by a participator as an advance payment of duty in respect of a field for a chargeable period and not paid by him in the month in which it ought to be paid shall carry interest at the rate applying under paragraph 15 of Schedule 2 to the principal Act from the end of that month until—
(a)payment of the amount; or
(b)two months after the end of that period,
(3)Where under paragraph 8 above duty may be withheld until the determination or abandonment of an appeal, the interest on that duty may also be withheld until the determination or abandonment of the appeal.
(4)Where any amount of duty charged by an assessment or paid on account of duty so charged becomes repayable, that amount shall carry interest at the rate applying under paragraph 15 of Schedule 2 to the principal Act from—
(a)two months after the end of the chargeable period for which the assessment was made; or
(b)the date on which it was paid,
whichever is the later, until [F31the order for repayment is issued].
(5)Where any amount of duty paid as an advance payment becomes repayable under paragraph 11(3)(b) above, that amount shall carry interest at the rate applying under paragraph 15 of Schedule 2 to the principal Act from—
(a)two months after the end of the chargeable period in respect of which it was paid; or
whichever is the later, until [F31the order for the repayment is issued].
(6)For the purposes of sub-paragraph (2) above a payment of overdue duty shall, so far as possible be attributed to the earliest month for which duty is overdue; and for the purposes of sub-paragraphs (4) and (5) above any amount that becomes repayable shall, so far as possible, be regarded as consisting of the duty most recently paid.
(7)In its application (by virtue of paragraph 2(1) above) to interest payable under sub-paragraph (2) above, section 69 of the Taxes Management Act 1970 shall have effect with the omission of the words “charged and due and payable under the assessment to which it relates”.
(8)Interest paid to a participator under sub-paragraph (4) or (5) above shall be disregarded in computing his income for the purposes of corporation tax.
F31Words substituted by Finance Act 1989 (c. 26), s. 180(2)(c)(7)—deemed always to have had effect. Previously “repayment”.
Transfers to associated companiesE+W+S+N.I.
14In paragraph 5(2) and (4) of Schedule 3 to the principal Act (liability for petroleum revenue tax and interest in the case of transfers to associated companies) the references to tax and to interest payable under Part I of that Act shall include references to the duty and to interest payable under paragraph 13 above.]E+W+S+N.I.
X4Schedule 17E+W+S+N.I. Special Tax on Banking Deposits
X4The text of Sch. 17 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
(b)which are not, within the meaning of subsection (6) of section 1 of the M5Banking Act 1979, referable to the provision of property or services or to the giving of security.
M51979 c. 37.
(4)In sub-paragraph (2)(b) above “subsidiary” shall be construed in accordance with section 154 of the M6Companies Act 1948 or section 148 of the M7Companies Act (Northern Ireland) 1960.
M61948 c. 38.
M71960 c. 22 (N.I.)
(2)Certificates of tax deposit issued by the Treasury under section 12 of the M8National Loans Act 1968 on terms published on or before 14th May 1979 may be used for paying the tax; and for that purpose those terms shall have effect with the necessary modifications and as if the tax in or towards the payment of which a certificate is used were due as provided in sub-paragraph (1) above.
M81968 c. 13.
(4)Subject to section 55 of the M9Taxes Management Act 1970 as applied by paragraph 18 below, an appeal against an assessment shall not affect the date when any tax is due.
18(1)The provisions of the M10Taxes Management Act 1970 specified in the first column of the following Table shall apply in relation to the tax as they apply in relation to a tax within the meaning of that Act subject to any modifications specified in the second column of that Table and with the substitution—E+W+S+N.I.
. . . F32 for paragraphs (a) and (b) substitute “ proceedings in Northern Ireland means proceedings in respect of a person whose principal place of business or head office is in Northern Ireland ”.
F32Words repealed by Finance Act 1988 (c. 39), s. 148, Sch. 14 pt. IX
M101970 c. 9.
F33F33Schedule 18E+W+S+N.I.
F33Sch. 18 repealed by Finance Act 1987 (c. 16, SIF 99:6), s. 72(7), Sch. 16 Pt. XI
X5Schedule 19E+W+S+N.I. Repeals
X5The text of Sch. 19 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
Part IE+W+S+N.I. Import Procedures
1979 c. 2. The Customs and Excise Management Act 1979. In section 1(1) the definition of “perfect entry”.
Section 37(5)(a).
In section 43, in subsection (2)(b) the words “or, in the case of goods entered by bill of sight, perfect entry” and subsection (4).
In section 128(1) and (2) the words “customs or”.
These repeals have effect from such day as may be appointed by the Commissioners of Customs and Excise by order made by statutory instrument and different days may be appointed for different repeals.
Part IIE+W+S+N.I. Export Procedures
1979 c. 2. The Customs and Excise Management Act 1979. Section 60(5) to (7).
1979 c. 58. The Isle of Man Act 1979. In Schedule 1, paragraphs 9, 10 and 11.
These repeals do not affect goods exported before 1st October 1981.
Part IIIE+W+S+N.I. Customs and Excise: Miscellaneous
1955 c. 16 The Food and Drugs Act 1955. In section 3(4) the words from “but” onwards.
1956 c. 30. The Food and Drugs (Scotland) Act 1956. In section 3(4) the words from “but” onwards.
1958 c. 27 (N.I.). The Food and Drugs (Northern Ireland) Act 1958. In section 3(4) the words from “but” onwards.
1969 c. 16. The Customs Duties (Dumping and Subsidies) Act 1969. Section 16.
1972 c. 25. The Betting and Gaming Duties Act 1972. In section 6(3)(b)(ii) the words from “(disregarding” onwards.
In Schedule 2, in paragraph 14, the words “the contravention, or as the case may be”.
In Schedule 4, in paragraph 4(1) the words following the word “force” and in paragraph 17 the words “the contravention, or as the case may be”.
1974 c. 30. The Finance Act 1974. Section 2(1).
1975 c. 45. The Finance (No. 2) Act 1975. Section 5(4).
1976 c. 66. The Licensing (Scotland) Act 1976. Section 94.
In section 139(1), in the definition of “alcoholic liquor” the words from “so” onwards and the definition of “wholesaler’s excise licence”.
1979 c. 2. The Customs and Excise Management Act 1979. In section 94, in subsection (1), the words “Subject to subsection (2) below”, and subsection (2).
Section 95(2)(a).
Sections 105 and 106.
In section 117(6), the words from “subject” to “spirits”.
1979 c. 4. The Alcoholic Liquor Duties Act 1979. In section 4(1), paragraph (b) of the definition of “retailer” and the definitions of “spirits advice note” and “spirits consignment note”.
In section 21(2), paragraph (b).
In section 32(1) the words from “and” onwards.
Sections 65 and 66.
In section 77(4) the words “or 76”.
Sections 84 to 89.
In Schedule 3, paragraphs 1, 2, 5(2), 8(2), (3), (5) and 9(b).
1979 c. 5. The Hydrocarbon Oil Duties Act 1979. In section 17, in subsection (1) the words “unless that amount is less than £2.50” and subsection (4).
In section 18(1) the words “in such manner as the Commissioners may direct”, the words from “at any time” to “allow)” and the words “unless that amount is less than £5”.
In section 19, in subsection (3) the words from “at any time” to “allow,” and subsections (4) and (5).
In Schedule 4, in the heading to paragraph 1, the words “under sections 9 and 14”.
1979 c. 7. The Tobacco Products Duty Act 1979. In section 2(1) the words “subject to section 3 below”.
In section 4 the words “and in section 3(1) above”.
In section 6(5), paragraph (b) together with the word “and” immediately preceding it.
1980 c. 48. The Finance Act 1980. Sections 1 and 2.
Section 5(2) and (3).
1The repeals in the Food and Drugs Act 1955, the Food and Drugs (Scotland) Act 1956, the Food and Drugs (Northern Ireland) Act 1958, the Licensing (Scotland) Act 1976 and Schedule 3 to the Alcoholic Liquor Duties Act 1979 and the repeals of sections 65(1) to (7), 66, 70, 84, 86(1)(a) and (2) and 89 of the said Act of 1979 have effect from 1st July 1982.E+W+S+N.I.
2The repeal in section 6 of the Betting and Gaming Duties Act 1972 has effect from 1st July 1981.E+W+S+N.I.
3The repeals in the Finance (No. 2) Act 1975 and the repeals of sections 4(2), (3), 5(2) and (3) of and Schedules 3 and 4 to the Finance Act 1980 do not affect licences taken out before 11th March 1981.E+W+S+N.I.
4The repeals in the Hydrocarbon Oil Duties Act 1979 have effect in relation to oil used on or after 1st january 1982.E+W+S+N.I.
1980 c. 48. The Finance Act 1980. In section 11, in subsection (1) the figure “(3)”, and subsections (3) and (5).
Part VE+W+S+N.I. Car Tax
1972 c. 41. The Finance Act 1972. In section 52(3) the words “has three or more wheels”.
In Schedule 7, in paragraph 7(a) the words “and was not registered before it was exported” and in paragraph 7(b) the words “and is not registered”.
Part VIE+W+S+N.I. Income Tax and Corporation Tax: General
1970 c. 10. The Income and Corporation Taxes Act 1970. In section 8(2)(b)(i) the word “and”.
In section 18, in subsection (2) paragraph (c) together with the word “and” preceding it and in subsection (6) the definition of “tax-free disability payment”.
In section 188(6) the words “payment of compensation for loss of office”.
In section 269(1), paragraph (c) together with the word “and” immediately preceding it.
Section 451(4).
In Schedule 8, paragraphs 3 to 5, in paragraph 6 the words in brackets, paragraphs 8 and 9, in paragraph 10 the proviso, in paragraph 11 the words from “and as if” onwards and paragraph 13.
1971 c. 68. The Finance Act 1971. In Schedule 6, paragraph 12.
1973 c. 51. The Finance Act 1973. Section 28(6)(a).
1975 c. 7. The Finance Act 1975. Section 11.
1975 c. 45. The Finance (No. 2) Act 1975. Section 30(3).
In section 36(5)(d) the words “or family”.
1976 c. 40. The Finance Act 1976. Section 68.
1978 c. 42. The Finance Act 1978. Section 24.
In Schedule 6, paragraphs 2, 3, 5 and 6.
1980 c. 48. The Finance Act 1980. Section 27.
Section 119(4).
In Schedule 13, in paragraph 4 the words “and (3)” and “, of the proviso to section 3(4)”.
1The repeals in section 188 of and Schedule 8 to the M11Income and Corporation Taxes Act 1970 and the repeal of section 24 of the M12Finance Act 1978 do not affect any payment which by virtue of section 187(4) of the said Act of 1970 is treated as income received before 6th April 1981 and have effect subject to section 31(7) of this Act.E+W+S+N.I.
M121978 c. 42.
2The repeal in section 269 of the said Act of 1970 has effect in relation to interest paid in any accounting period ending on or after 1st April 1981.E+W+S+N.I.
3The repeals in section 36 of the M13Finance (No. 2) Act 1975 and in the M14Finance Act 1976 have effect for the year 1982–83 and subsequent years of assessment.E+W+S+N.I.
M131975 c. 45.
M141976 c. 40.
4The repeals in Schedule 6 of the M15Finance Act 1978 and Schedule 13 of the Finance Act 1980 have effect as provided in section 74(6) of this Act.E+W+S+N.I.
M151978 c. 48.
Part VIIE+W+S+N.I. Stock Relief
1975 c. 7. The Finance Act 1975. Section 18.
1975 c. 45. The Finance (No. 2) Act 1975. Section 54.
1976. c. 40. The Finance Act 1976. Section 37.
1978 c. 42. The Finance Act 1978. In section 28(5)(b) the words “and of computing relevant income under Schedule 5 to the Finance Act 1976 (stock relief)”.
In section 30, in subsection 7(e) the words “and paragraph 6 of Schedule 5 to”.
1979 c. 47. The Finance (No. 2) Act 1979. Section 13.
1980 c. 48. The Finance Act 1980. Section 40.
Part VIIIE+W+S+N.I. Capital Gains
1979 c. 14. The Capital Gains Tax Act 1979. Section 17.
In Schedule 4, in paragraphs 1(2) and 3(2), the words “and a claim” to “that Schedule”.
1980 c. 48. The Finance Act 1980. In section 37(3), the words from “and where” onwards.
1The repeal of section 17 of the Capital Gains Tax Act 1979 has effect only in relation to chargeable gains accruing to trustees after 5th April 1981.E+W+S+N.I.
2the repeals in section 19 of that Act and section 37 of the Finance Act 1980 have effect in relation to acquisitions and disposals on or after 10th March 1981.E+W+S+N.I.
Part IXE+W+S+N.I. Capital Transfer Tax
1975 c. 7. The Finance Act 1975. Section 30.
In Schedule 4, paragraph 16(5), (6) and (7).
In Schedule 5, paragraph 5.
Part I of Schedule 8.
In Schedule 10, paragraph 7(2)(b).
1976 c. 40. The Finance Act 1976. Section 74.
In section 117(1), paragraph (a) and in paragraph (b) the word “other” where it first occurs.
1980 c. 48. The Finance Act 1980. In Schedule 15, paragraph 8.
1The repeals of section 30 of, and in Schedules 4 and 5 to, the Finance Act 1975 and of section 97 of, and in Schedule 14 to, the Finance Act 1976 have effect in relation to chargeable transfers made on or after 10th March 1981.E+W+S+N.I.
2The repeals of section 35 of, and Part I of Schedule 8 to, the Finance Act 1975 and section 74 of the Finance Act 1976 have effect in relation to transfers of value, distribution payments and capital distributions made on or after 10th March 1981; but they do not affect the operation of Part II of the said Schedule 8.E+W+S+N.I.
3The repeal in Schedule 10 to the Finance Act 1975 has effect in relation to transfers of value made on or after 10th March 1981.E+W+S+N.I.
4The repeal of section 93 of the Finance Act 1976 does not affect transfers of value made before 6th April 1981.E+W+S+N.I.
5The repeals of sections 115 and 116, and in section 117, of the Finance Act 1976 have effect in accordance with section 106 of this Act.E+W+S+N.I.
6The repeal of section 51 of the Finance Act 1977 has effect in relation to property transferred into settlement on or after 10th March 1981.E+W+S+N.I.
Part XE+W+S+N.I. Petroleum Revenue Tax
1980 c. 1. The Petroleum Revenue Tax Act 1980. In the Schedule, in paragraph 4(2) the words “in relation to the later (or only) chargeable period comprised in a calendar year”.
1971 c. 80. The Bankings and Financial Dealings Act 1971. In section 2(6) the definitions of “authorised dealer in foreign currency” and “authorised dealer in gold”.
Part XIIE+W+S+N.I. Irish Land Acts
3 Edw. 7. c. 37. The Irish Land Act 1903. In section 33 the words “and the accounts when audited shall be laid before Parliament”.
1968 c. 13. The National Loans Act 1968. In section 16(9), paragraph (b) together with the word “and” preceding it.
These repeals have effect from 1st April 1982.