Source: http://www.legislation.gov.uk/ukpga/1979/5/section/6
Timestamp: 2016-12-08 12:25:54
Document Index: 204392508

Matched Legal Cases: ['art. 6', 'art. 8', 'art. 6', 'art. 3', 'art. 5', 'art. 7', 'art. 8', 'art. 10', 'art. 12', 'art. 3', 'art. 5', 'art. 8', 'art. 3', 'art. 5', 'art. 3', 'art. 5', 'art. 2', 'art. 2', 'art. 2', '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 SearchHydrocarbon Oil Duties Act 1979You are here:1979 c. 5 Charging provisionsSection 6Table of ContentsContentMore ResourcesPrevious: ProvisionNext: ProvisionPlain ViewPrint OptionsWhat VersionLatest available (Revised)Original (As enacted)Advanced FeaturesShow Geographical Extent(e.g. England, Wales, Scotland, Northern Ireland)Show Timeline of ChangesOpening OptionsOpen whole ActOpen Act without schedulesOpen Schedules onlyMore ResourcesOriginal Print PDFView moreStatus:Prospective version(s) available. Show Timeline of ChangesStatusThe version on screen is currently in force, but there is a version available (prospective version) to show how it could change.The prospective version will remain prospective until a date is appointed by an appropriate person or body to bring those changes into force.To see the prospective version, use the Show Timeline of Changes feature under ‘Advanced Features’.Commencement Orders listed in the ‘Changes to Legislation’ box as not yet applied may bring changes and effects in the prospective version into force.Changes to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Hydrocarbon Oil Duties Act 1979. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to :Changes and effectsThis section lists the changes and effects yet to be applied to the specific provision you are viewing.s. 6(1) word substituted by 2008 c. 9 Sch. 6 para. 4(2)s. 6(1A) substituted by 2008 c. 9 s. 13(3)s. 6(1A)(a) sum substituted by 2009 c. 10 s. 15(2)(a)s. 6(1A)(a) sum substituted by 2009 c. 10 s. 16(2)(a)s. 6(1A)(a) word substituted by 2003 c. 14 s. 4(1)(a)s. 6(1A)(a) word substituted by 2004 c. 12 s. 5(1)(a)s. 6(1A)(a) word substituted by 2005 c. 7 s. 4(2)(a)s. 6(1A)(a) word substituted by 2005 c. 7 s. 5(2)(a)s. 6(1A)(a) word substituted by 2006 c. 25 s. 6(2)(a)s. 6(1A)(a) word substituted by 2006 c. 25 s. 7(2)(a)s. 6(1A)(a) word substituted by 2007 c. 11 s. 10(2)(a)s. 6(1A)(a) word substituted by 2008 c. 9 s. 15(2)(a)s. 6(1A)(a) word substituted by 2010 c. 13 s. 12(2)(a)s. 6(1A)(a) word substituted by 2010 c. 13 s. 13(2)(a)(i)s. 6(1A)(a) word substituted by 2010 c. 13 s. 13(2)(a)(ii)s. 6(1A)(a) word substituted by 2011 c. 11 s. 19(2)(a)s. 6(1A)(a) word substituted by 2011 c. 11 s. 20(2)(a)s. 6(1A)(a) word substituted by 2013 c. 29 s. 179(2)(a)s. 6(1A)(b) sum substituted by 2009 c. 10 s. 15(2)(c)s. 6(1A)(b) sum substituted by 2009 c. 10 s. 16(2)(c)s. 6(1A)(b) word substituted by 2003 c. 14 s. 4(1)(b)s. 6(1A)(b) word substituted by 2004 c. 12 s. 5(1)(b)s. 6(1A)(b) word substituted by 2005 c. 7 s. 4(2)(c)s. 6(1A)(b) word substituted by 2005 c. 7 s. 5(2)(c)s. 6(1A)(b) word substituted by 2006 c. 25 s. 6(2)(c)s. 6(1A)(b) word substituted by 2006 c. 25 s. 7(2)(c)s. 6(1A)(b) word substituted by 2007 c. 11 s. 10(2)(c)s. 6(1A)(b) word substituted by 2008 c. 9 s. 15(2)(b)s. 6(1A)(b) word substituted by 2010 c. 13 s. 12(2)(c)s. 6(1A)(b) word substituted by 2010 c. 13 s. 13(2)(b)(i)s. 6(1A)(b) word substituted by 2010 c. 13 s. 13(2)(b)(ii)s. 6(1A)(b) word substituted by 2011 c. 11 s. 19(2)(c)s. 6(1A)(b) word substituted by 2011 c. 11 s. 20(2)(c)s. 6(1A)(b) word substituted by 2013 c. 29 s. 179(2)(c)s. 6(1A)(b) words inserted by 2004 c. 12 s. 7(5)(b)s. 6(1A)(b) words inserted by 2008 c. 9 s. 16(1)(b)s. 6(1A)(c) sum substituted by 2009 c. 10 s. 15(2)(d)s. 6(1A)(c) sum substituted by 2009 c. 10 s. 16(2)(d)s. 6(1A)(c) word substituted by 2003 c. 14 s. 4(1)(c)s. 6(1A)(c) word substituted by 2004 c. 12 s. 5(1)(c)s. 6(1A)(c) word substituted by 2005 c. 7 s. 4(2)(d)s. 6(1A)(c) word substituted by 2005 c. 7 s. 5(2)(d)s. 6(1A)(c) word substituted by 2006 c. 25 s. 6(2)(d)s. 6(1A)(c) word substituted by 2006 c. 25 s. 7(2)(d)s. 6(1A)(c) word substituted by 2007 c. 11 s. 10(2)(d)s. 6(1A)(c) word substituted by 2008 c. 9 s. 15(2)(c)s. 6(1A)(c) word substituted by 2010 c. 13 s. 12(2)(d)s. 6(1A)(c) word substituted by 2010 c. 13 s. 13(2)(c)(i)s. 6(1A)(c) word substituted by 2010 c. 13 s. 13(2)(c)(ii)s. 6(1A)(c) word substituted by 2011 c. 11 s. 19(2)(d)s. 6(1A)(c) word substituted by 2011 c. 11 s. 20(2)(d)s. 6(1A)(c) word substituted by 2013 c. 29 s. 179(2)(d)s. 6(1A)(d) word substituted by 2003 c. 14 s. 4(1)(d)s. 6(1A)(d) word substituted by 2004 c. 12 s. 5(1)(d)s. 6(1A)(d) word substituted by 2005 c. 7 s. 4(2)(f)s. 6(1A)(d) word substituted by 2005 c. 7 s. 5(2)(f)s. 6(1A)(d) word substituted by 2006 c. 25 s. 6(2)(f)s. 6(1A)(d) word substituted by 2006 c. 25 s. 7(2)(f)s. 6(1A)(d) word substituted by 2007 c. 11 s. 10(2)(f)s. 6(1A)(d) words inserted by 2004 c. 12 s. 7(5)(d)s. 6(3) omitted by 2008 c. 9 Sch. 6 para. 4(3)s. 6(3) words substituted by 2005 c. 7 s. 4(3)s. 6(4) omitted by 2008 c. 9 Sch. 6 para. 4(3)Changes and effects yet to be applied to the whole Act associated Parts and Chapters:Changes and effectsThis section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.Act modified by 2012 c. 14 s. 188Act modified by 1979 c. 4 Sch. 2A para. 3(5) (as inserted) by 2004 c. 12 Sch. 1Whole provisions yet to be inserted into this Act (including any effects on those provisions):s. 1(3D) inserted by 2008 c. 9 Sch. 6 para. 2s. 1(6)(7) substituted for s. 1(6) by 2004 c. 12 s. 7(2)s. 1(7) omitted by 2008 c. 9 s. 13(2)(c)s. 1(8) inserted by 2008 c. 9 Sch. 5 para. 2(3)s. 2A(1)(a)-(c) substituted for s. 2A(1)(a)-(e) by 2008 c. 9 Sch. 5 para. 3(2)s. 2A(1)(ba) inserted by 2016 c. 24 Sch. 17 para. 3s. 2A(1)(za) inserted by 2008 c. 9 Sch. 6 para. 3s. 2A(1B) inserted by 2004 c. 12 s. 10(2)s. 2A(1B) omitted by 2008 c. 9 Sch. 5 para. 3(3)s. 2A(1C) inserted by 2004 c. 12 s. 8s. 2AB inserted by 2004 c. 12 s. 10(1)s. 2AC inserted by 2016 c. 24 Sch. 17 para. 2s. 5(1) s. 5 renumbered as s. 5(1) by 2004 c. 12 s. 6(1)s. 5(2) added by 2004 c. 12 s. 6(1)s. 6(1A)(aa) inserted by 2004 c. 12 s. 7(5)(a)s. 6(1A)(aa) inserted by 2008 c. 9 s. 16(1)(a)s. 6(1A)(aa) sum substituted by 2009 c. 10 s. 15(2)(b)s. 6(1A)(aa) sum substituted by 2009 c. 10 s. 16(2)(b)s. 6(1A)(aa) word substituted by 2005 c. 7 s. 4(2)(b)s. 6(1A)(aa) word substituted by 2005 c. 7 s. 5(2)(b)s. 6(1A)(aa) word substituted by 2006 c. 25 s. 6(2)(b)s. 6(1A)(aa) word substituted by 2006 c. 25 s. 7(2)(b)s. 6(1A)(aa) word substituted by 2007 c. 11 s. 10(2)(b)s. 6(1A)(aa) word substituted by 2010 c. 13 s. 12(2)(b)s. 6(1A)(aa) word substituted by 2011 c. 11 s. 19(2)(b)s. 6(1A)(aa) word substituted by 2011 c. 11 s. 20(2)(b)s. 6(1A)(aa) word substituted by 2013 c. 29 s. 179(2)(b)s. 6(1A)(ca) inserted by 2004 c. 12 s. 7(5)(c)s. 6(1A)(ca) word substituted by 2005 c. 7 s. 4(2)(e)s. 6(1A)(ca) word substituted by 2005 c. 7 s. 5(2)(e)s. 6(1A)(ca) word substituted by 2006 c. 25 s. 6(2)(e)s. 6(1A)(ca) word substituted by 2006 c. 25 s. 7(2)(e)s. 6(1A)(ca) word substituted by 2007 c. 11 s. 10(2)(e)s. 6A(1)(f) and word inserted by 2016 c. 24 Sch. 17 para. 5(b)s. 6AA(2)(c) added by 2004 c. 12 s. 11(1)s. 6AA(4) inserted by 2008 c. 9 Sch. 5 para. 4s. 6AB(3)-(4A) substituted for s. 6AB(3)(4) by 2008 c. 9 Sch. 5 para. 5s. 6AD-6AF inserted by 2004 c. 12 s. 10(3)s. 6AD(3) sum substituted by 2009 c. 10 s. 15(4)s. 6AD(3) sum substituted by 2009 c. 10 s. 16(4)s. 6AD(3) word substituted by 2005 c. 7 s. 4(5)s. 6AD(3) word substituted by 2005 c. 7 s. 5(4)s. 6AD(3) word substituted by 2006 c. 25 s. 6(4)s. 6AD(3) word substituted by 2006 c. 25 s. 7(4)s. 6AD(3) word substituted by 2007 c. 11 s. 10(4)s. 6AD(3) word substituted by 2008 c. 9 s. 15(4)s. 6AD(3) words substituted by 2010 c. 13 s. 12(5)s. 6AE(3) words substituted by 2010 c. 13 s. 12(6)(a)s. 6AE(4) omitted by 2010 c. 13 s. 12(6)(b)s. 6AE(5) omitted by 2010 c. 13 s. 12(6)(b)s. 6AG 6AH inserted by 2016 c. 24 Sch. 17 para. 4s. 8(3)(a) sum substituted by 2009 c. 10 s. 15(5)(a)s. 8(3)(a) sum substituted by 2009 c. 10 s. 16(5)(a)s. 8(3)(a) word substituted by 2005 c. 7 s. 4(6)(a)s. 8(3)(a) word substituted by 2005 c. 7 s. 5(5)(a)s. 8(3)(a) word substituted by 2006 c. 25 s. 6(5)(a)s. 8(3)(a) word substituted by 2006 c. 25 s. 7(5)(a)s. 8(3)(a) word substituted by 2007 c. 11 s. 10(5)(a)s. 8(3)(a) word substituted by 2008 c. 9 s. 15(5)(a)s. 8(3)(a) word substituted by 2010 c. 13 s. 12(7)(a)s. 8(3)(a) word substituted by 2010 c. 13 s. 13(3)(a)(i)s. 8(3)(a) word substituted by 2010 c. 13 s. 13(3)(a)(ii)s. 8(3)(a) word substituted by 2011 c. 11 s. 19(3)(a)s. 8(3)(a) word substituted by 2011 c. 11 s. 20(3)(a)s. 8(3)(a) word substituted by 2013 c. 29 s. 179(3)(a)s. 8(3)(b) sum substituted by 2009 c. 10 s. 15(5)(b)s. 8(3)(b) sum substituted by 2009 c. 10 s. 16(5)(b)s. 8(3)(b) word substituted by 2005 c. 7 s. 4(6)(b)s. 8(3)(b) word substituted by 2005 c. 7 s. 5(5)(b)s. 8(3)(b) word substituted by 2006 c. 25 s. 6(5)(b)s. 8(3)(b) word substituted by 2006 c. 25 s. 7(5)(b)s. 8(3)(b) word substituted by 2007 c. 11 s. 10(5)(b)s. 8(3)(b) word substituted by 2008 c. 9 s. 15(5)(b)s. 8(3)(b) word substituted by 2010 c. 13 s. 12(7)(b)s. 8(3)(b) word substituted by 2010 c. 13 s. 13(3)(b)(i)s. 8(3)(b) word substituted by 2010 c. 13 s. 13(3)(b)(ii)s. 8(3)(b) word substituted by 2011 c. 11 s. 19(3)(b)s. 8(3)(b) word substituted by 2011 c. 11 s. 20(3)(b)s. 8(3)(b) word substituted by 2013 c. 29 s. 179(3)(b)s. 13AA(7) added by 2004 c. 12 s. 10(6)s. 13AC 13AD inserted by 2008 c. 9 Sch. 6 para. 11s. 13AC(2) excluded by 2008 c. 9 Sch. 6 para. 22s. 13AD(4)(a) omitted by 2008 c. 9 Sch. 41 para. 25(d)(i)s. 13AD(4)(b) omitted by 2008 c. 9 Sch. 41 para. 25(d)(i)s. 13ZA 13ZB inserted by 2008 c. 9 Sch. 6 para. 28s. 14(1A) inserted by 2004 c. 12 s. 10(7)s. 14A-14D inserted by 2008 c. 9 Sch. 5 para. 13s. 14A heading word inserted by 2008 c. 9 Sch. 6 para. 13(4)s. 14A(1)(a) word omitted by 2008 c. 9 Sch. 6 para. 13(2)(a)s. 14A(1)(b) words substituted by 2008 c. 9 Sch. 6 para. 13(2)(c)s. 14A(1)(aa) inserted by 2008 c. 9 Sch. 6 para. 13(2)(b)s. 14A(2) sum substituted by 2009 c. 10 s. 15(8)s. 14A(2) sum substituted by 2009 c. 10 s. 16(8)s. 14A(2) word substituted by 2008 c. 9 s. 15(8)s. 14A(2) word substituted by 2010 c. 13 s. 12(10)s. 14A(2) word substituted by 2010 c. 13 s. 13(6)(a)s. 14A(2) word substituted by 2010 c. 13 s. 13(6)(b)s. 14A(2) word substituted by 2011 c. 11 s. 19(6)s. 14A(2) word substituted by 2011 c. 11 s. 20(6)s. 14A(2) word substituted by 2013 c. 29 s. 179(6)s. 14A(4) inserted by 2008 c. 9 Sch. 6 para. 13(3)s. 14C(1)(b) word omitted by 2008 c. 9 Sch. 6 para. 14(2)(a)s. 14C(1)(d) and word inserted by 2008 c. 9 Sch. 6 para. 14(2)(b)s. 14C(4A) inserted by 2008 c. 9 Sch. 6 para. 14(3)s. 14D(2) words substituted by 2009 c. 10 s. 121(3)s. 14D(5)(a)(i) sum substituted for words by S.I. 2015/664 Sch. 2 para. 4(6)s. 14E 14F inserted by 2008 c. 9 Sch. 6 para. 15s. 14E(2) excluded by 2008 c. 9 Sch. 6 para. 23s. 14E(7A) inserted by 2012 c. 14 s. 189(2)s. 14F(4)(a) omitted by 2008 c. 9 Sch. 41 para. 25(d)(ii)s. 14F(4)(b) omitted by 2008 c. 9 Sch. 41 para. 25(d)(ii)s. 20A(1)-(4B) substituted for s. 20A(1)-(4) by 2008 c. 9 Sch. 5 para. 15(2)s. 20AC inserted by 2008 c. 9 Sch. 5 para. 18s. 20AAA(4)(a) words substituted by 2008 c. 9 s. 13(8)s. 20AAA(4)(a) words substituted by 2016 c. 24 Sch. 17 para. 12s. 20AAA(6)(b) words inserted by 2008 c. 9 Sch. 6 para. 29s. 20AAA(9) words substituted by 2008 c. 9 Sch. 5 para. 16(3)s. 20AAC 20AAD and cross-heading inserted by 2016 c. 24 Sch. 17 para. 6(2)s. 21(2A) inserted by 2004 c. 12 s. 6(3)s. 22(1AB) inserted by 2004 c. 12 s. 10(8)(a)s. 22(1AC) inserted by 2016 c. 24 Sch. 17 para. 7(2)s. 23C inserted by 2004 c. 12 s. 13s. 23C(4)(da) inserted by 2016 c. 24 Sch. 17 para. 8s. 23C(6)(a) words substituted by S.I. 2010/593 Sch. 2 para. 4s. 27(1B)(1C) inserted by 2006 c. 25 s. 8s. 27(1ZA)-(1ZD) inserted by 2008 c. 9 Sch. 5 para. 22(3)Sch. 1 para. 4(1) Sch. 1 para. 4 renumbered as Sch. 1 para. 4(1) by S.I. 2007/93 art. 6Sch. 1 para. 5(1) Sch. 1 para. 5 renumbered as Sch. 1 para. 5(1) by S.I. 2007/93 art. 8Sch. 1 para. 4(2) added by S.I. 2007/93 art. 6Sch. 1 para. 1(c) and words inserted by S.I. 2007/93 art. 3(2)Sch. 1 para. 3A inserted by S.I. 2007/93 art. 5Sch. 1 para. 4A inserted by S.I. 2007/93 art. 7Sch. 1 para. 5(1)(d)(2) and word inserted by S.I. 2007/93 art. 8(2)Sch. 1 para. 9A inserted by S.I. 2007/93 art. 10Sch. 1 para. 13A 13B inserted by S.I. 2007/93 art. 12Sch. 1 para. 2(2)(b)(iv)-(vi) inserted by S.I. 2013/2799 art. 3(c)Sch. 1 para. 3A(2)(c)(iv)-(vi) inserted by S.I. 2013/2799 art. 5(c)Sch. 1 para. 5(1) word omitted by S.I. 2007/93 art. 8(1)Sch. 1 para. 2(2)(b)(ii) word omitted by S.I. 2013/2799 art. 3(b)Sch. 1 para. 3A(2)(c)(ii) word omitted by S.I. 2013/2799 art. 5(b)Sch. 1 para. 2(2)(b) words substituted by S.I. 2013/2799 art. 3(a)Sch. 1 para. 3A(2)(c) words substituted by S.I. 2013/2799 art. 5(a)Commencement Orders yet to be applied to the Hydrocarbon Oil Duties Act 1979Commencement OrdersThis section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.Commencement Orders bringing legislation that affects this Act into force:S.I. 2002/1926 art. 2 commences (2002 c. 23)S.I. 2005/1523 art. 2 commences (1995 c. 4)S.I. 2009/511 art. 2 commences (2008 c. 9)6 Excise duty on hydrocarbon oil.E+W+S+N.I.(1)Subject to [F1subsections (2) . . . F2and (3)] below, there shall be charged on hydrocarbon oil—
(b)produced in the United Kingdom and delivered for home use from a refinery or from other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being hydrocarbon oil chargeable with duty under paragraph (a) above, [F3a duty of excise at [F4the rates specified in subsection (1A) below.]]
[F5(1A)The rates at which the duty shall be charged are—
(a)[F6£0.4582]] a litre in the case of ultra low sulphur petrol;
(c)[F7£0.4582] a litre in the case of ultra low sulphur diesel; and
(2A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8
[F9(3)In the case of aviation gasoline, the duty of excise charged under subsection (1) above shall be at one half of the rate specified in [F10subsection (1A) above] in relation to light oil.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F1Words substituted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(2)(a)F2Words inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 1(1)(a) and repealed by Finance Act 1990 (c. 29, SIF 40:1), s. 132, Sch. 19 Pt. I NoteF3Words substituted by virtue of Finance Act 1981 (c. 35, SIF 40:1), s. 4(1)(3)F4Words in s. 6(1)(b) substituted (15.8.1997) by 1997 c. 16, s. 7(2); S.I. 1997/1960, art. 2F5S. 6(1A) substituted (1.10.2000) by 2000 c. 17, s. 5(3); S.I. 2000/2674, art. 2F6Words in s. 6(1A)(a) substituted (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 1(1)(a)(4)F7Words in s. 6(1A)(c) substituted (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 1(1)(b)(4)F8S. 6(2A) inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 1(1)(b) and repealed by Finance Act 1990 (c. 29, SIF 40:1), ss. 3(1)(b)(6), 132, Sch. 19 Pt. I NoteF9S. 6(3)(4) inserted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(2)(b)F10Words in s. 6(3) substituted (15.8.1997) by 1997 c. 16, s. 7(4); S.I. 1997/1960, art. 2Modifications etc. (not altering text)C1Words in s. 6(1) modified (retrospective to 6pm on 2.7.1997 until 14.8.1997) by 1997 c. 58, s. 11(1)(5)C2S. 6(1A) modified (temp. to midnight on 14.6.2001) (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 1(2)(4)Previous: ProvisionNext: ProvisionBack to topOptions/HelpPrint OptionsPrint The Whole ActPDF The Whole ActWeb page The Whole ActPrint The Whole Cross HeadingPDF The Whole Cross HeadingWeb page The Whole Cross HeadingPrint This Section onlyPDF This Section onlyWeb page This Section onlyLegislation is available in different versions:Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.See additional information alongside the contentGeographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.Opening OptionsDifferent options to open legislation in order to view more content on screen at onceMore ResourcesAccess essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:the original print PDF of the as enacted version that was used for the print copylists of changes made by and/or affecting this legislation itemconfers power and blanket amendment detailsall formats of all associated documentscorrection slipslinks to related legislation and further information resourcesMore ResourcesUse this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:the original print PDF of the as enacted version that was used for the print copycorrection slipsClick 'View More' or select 'More Resources' tab for additional information including:lists of changes made by and/or affecting this legislation itemconfers power and blanket amendment detailsall formats of all associated documentslinks to related legislation and further information resourcesAll content is available under the Open Government Licence v3.0 except where otherwise stated© Crown copyright