Source: http://www.legislation.gov.uk/ukpga/1986/41/schedule/5
Timestamp: 2019-06-20 06:04:20
Document Index: 451646868

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

Finance Act 1986
1986 c. 41
There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 1986. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Sch. 5 para. 3(2) repealed by 2006 c. 25 Sch. 26 Pt. 1(1)
s. 66(2A) inserted by 2003 c. 14 Sch. 40 para. 2(b)
s. 66(2A) omitted by 2008 c. 9 Sch. 32 para. 5
s. 67(2A) inserted by 2016 c. 24 s. 138(2)(b)
s. 67(8A)(8B) inserted by 2014 c. 26 Sch. 24 para. 9
s. 67(9A) inserted by 2008 c. 9 Sch. 32 para. 14(4)
s. 70(2A) inserted by 2016 c. 24 s. 138(4)(b)
s. 70(8A)(8B) inserted by 2014 c. 26 Sch. 24 para. 10
s. 70(9A) inserted by 2008 c. 9 Sch. 32 para. 15(4)
s. 75(5A) inserted by 2007 c. 11 s. 74(1)
s. 77(3)(i) and word inserted by 2016 c. 24 s. 137(2)
s. 77(3A) inserted by 2007 c. 11 s. 74(2)
s. 77(3A) words substituted by 2016 c. 24 s. 137(3)
s. 77A inserted by 2016 c. 24 s. 137(5)
s. 78(7)(d) inserted by 2008 c. 9 s. 154(2)
s. 78(7)(d) word inserted by 2010 c. 8 Sch. 8 para. 195(b)
s. 78(7)(d) words inserted by 2009 c. 4 Sch. 1 para. 323
s. 78(7)(d) words substituted by 2010 c. 8 Sch. 8 para. 195(a)
s. 79(7B) inserted by 2008 c. 9 s. 101(3)
s. 79(8A) inserted by 2008 c. 9 s. 154(3)
s. 79(8A)(b) words inserted by 2009 c. 4 Sch. 1 para. 324(b)
s. 79(8A)(b) words substituted by 2010 c. 8 Sch. 8 para. 196(b)
s. 79(13) inserted by 2008 c. 9 s. 101(4)
s. 80A(1)-(2C) substituted for s. 80A(1)-(3) by 2007 c. 11 Sch. 21 para. 1(2)
s. 80A(6A) inserted by 2007 c. 11 Sch. 21 para. 1(4)
s. 80A(6A)(a) words in s. 80A(6A) renumbered as s. 80A(6A)(a) by S.I. 2019/515 reg. 2(2)(a)
s. 80A(6A)(a) words inserted by S.I. 2019/515 reg. 2(2)(b)
s. 80A(6A)(b) and word inserted by S.I. 2019/515 reg. 2(2)(c)
s. 80A(8) added by S.I. 2005/1990 reg. 4(6)
s. 80B(2A) inserted by 2007 c. 11 Sch. 21 para. 2(3)
s. 80B(2A) omitted by S.I. 2019/515 reg. 2(3)(b)
s. 80B(5A) inserted by 2007 c. 11 Sch. 21 para. 2(4)
s. 80C(2A) inserted by 2007 c. 11 Sch. 21 para. 5(3)
s. 80C(2A)(a)(i) words in s. 80C(2A)(a) renumbered as s. 80C(2A)(a)(i) by S.I. 2019/515 reg. 2(4)(a)(i)
s. 80C(2A)(i) words inserted by S.I. 2019/515 reg. 2(4)(a)(ii)
s. 80C(2A)(ii) and word inserted by S.I. 2019/515 reg. 2(4)(a)(ii)
s. 80C(7A) inserted by 2007 c. 11 Sch. 21 para. 5(7)
s. 80C(7A) omitted by S.I. 2019/515 reg. 2(4)(c)
s. 80D inserted by 2009 c. 10 Sch. 37 para. 2
s. 80D(2)(a) words substituted by 2010 c. 4 Sch. 1 para. 198
s. 80D(9)(e) words inserted by S.I. 2016/481 Sch. 1 para. 7(2)
s. 80D(9)(h) word omitted by S.I. 2011/245 Sch. 6 Pt. 3 para. 9(2)
s. 80D(9)(ha) inserted by S.I. 2011/245 Sch. 6 Pt. 3 para. 9(2)
s. 85A and cross-heading inserted by 2019 c. 1 s. 49(1)
s. 88(1C)(c) words inserted by 2009 c. 10 Sch. 37 para. 3
s. 88A(1)-(2C) substituted for s. 88A(1)-(3) by 2007 c. 11 Sch. 21 para. 3(2)
s. 88A(6A) inserted by 2007 c. 11 Sch. 21 para. 3(4)
s. 88A(6A)(a) words in s. 88A(6A) renumbered as s. 88A(6A)(a) by S.I. 2019/515 reg. 2(5)(a)
s. 88A(6A)(a) words inserted by S.I. 2019/515 reg. 2(5)(b)
s. 88A(6A)(b) and word inserted by S.I. 2019/515 reg. 2(5)(c)
s. 88A(7) added by S.I. 2005/1990 reg. 6(6)
s. 88B(2A) inserted by 2007 c. 11 Sch. 21 para. 4(3)
s. 88B(2A) omitted by S.I. 2019/515 reg. 2(6)(b)
s. 88B(3A) inserted by 2007 c. 11 Sch. 21 para. 4(4)
s. 89AA(2A) inserted by 2007 c. 11 Sch. 21 para. 6(3)
s. 89AA(2A)(a) word omitted by S.I. 2008/3236 reg. 2(a)
s. 89AA(2A)(a)(i) words in s. 89AA(2A)(a) renumbered as s. 89AA(2A)(a)(i) by S.I. 2019/515 reg. 2(7)(a)(i)
s. 89AA(2A)(a)(i) words inserted by S.I. 2019/515 reg. 2(7)(a)(ii)
s. 89AA(2A)(a)(ii) and word inserted by S.I. 2019/515 reg. 2(7)(a)(iii)
s. 89AA(2A)(c) and word inserted by S.I. 2008/3236 reg. 2(b)
s. 89AA(6A) inserted by 2007 c. 11 Sch. 21 para. 6(7)
s. 89AA(6A) omitted by S.I. 2019/515 reg. 2(7)(c)
s. 89AB inserted by 2009 c. 10 Sch. 37 para. 5
s. 89AB(2)(a) words substituted by 2010 c. 4 Sch. 1 para. 200
s. 89AB(9)(e) words inserted by S.I. 2016/481 Sch. 1 para. 7(3)
s. 89AB(9)(h) word omitted by S.I. 2011/245 Sch. 6 Pt. 3 para. 9(3)
s. 89AB(9)(ha) inserted by S.I. 2011/245 Sch. 6 Pt. 3 para. 9(3)
s. 90(1A)(c) and word inserted by 2005 c. 7 s. 97(2)
s. 90(1B) words inserted by 2014 c. 26 s. 114(2)(a)
s. 90(1B) words substituted by 2014 c. 26 s. 114(2)(b)
s. 90(3C)(a) words inserted by 2005 c. 22 s. 58(1)
s. 90(3E)(a) words inserted by 2005 c. 22 s. 58(2)
s. 90(7)(a) words substituted by 2010 c. 13 Sch. 6 para. 11(a)
s. 90(7)(b) words substituted by 2010 c. 13 Sch. 6 para. 11(b)
s. 90(7)(e) and word omitted by S.I. 2012/964 art. 3(1) Sch.
s. 90(7A) inserted by 2003 c. 14 Sch. 40 para. 3
s. 90(7A) word substituted by S.I. 2009/1890 art. 7(d)
s. 90(7B)-(7D) inserted by S.I. 2013/1401 reg. 3
s. 90(8)(b) substituted by 2007 c. 11 Sch. 26 para. 6
s. 90(9)(b) words substituted by 2010 c. 4 Sch. 1 para. 201
s. 92(1B) substituted by S.I. 2003/2868 reg. 4
s. 92(1C)(1D) inserted by 2003 c. 14 Sch. 40 para. 4(2)
s. 92(1D)(a) word substituted by S.I. 2009/1890 art. 7(e)
s. 93(4A) inserted by 2016 c. 24 s. 139(2)(b)
s. 96(2A) inserted by 2016 c. 24 s. 139(4)(b)
s. 97B(1A) words inserted by 2010 c. 13 s. 54(4)
s. 97C inserted by 2010 c. 13 s. 54(5)
s. 99(4B)(4C) inserted by 2014 c. 26 Sch. 24 para. 2
s. 99(5)-(5ZA) substituted for s. 99(5) by S.I. 2003/2868 reg. 5(2)
s. 99(5B) words omitted by 2011 c. 11 s. 84(2)(b)
s. 99(5B)(a) word omitted by S.I. 2003/2868 reg. 5(3)
s. 99(5B)(b) words substituted by 2011 c. 11 s. 84(2)(a)
s. 99(5B)(ia) inserted by S.I. 2003/2868 reg. 5(3)
s. 99(5C)(5D) inserted by 2011 c. 11 s. 84(3)
s. 99(9A) inserted by 2008 c. 9 s. 154(4)
s. 99(9A) word inserted by 2010 c. 8 Sch. 8 para. 197(b)
s. 99(9A) words inserted by 2009 c. 4 Sch. 1 para. 325
s. 99(9A) words substituted by 2010 c. 8 Sch. 8 para. 197(a)
s. 99A inserted by 2014 c. 26 Sch. 24 para. 3
s. 102(5)(j) and word inserted by 2014 c. 26 Sch. 37 para. 17(1)
s. 102(5A)-(5C) inserted by 2003 c. 14 s. 185(3)
s. 102(5A)(b) words inserted by S.I. 2005/3229 reg. 44(3)
s. 102ZA inserted by 2006 c. 25 Sch. 20 para. 33(2)
s. 102ZA(1)(b)(ii) words inserted by 2010 c. 13 s. 53(8)
Sch. 19 para. 6(5)(c) and word inserted by 2005 c. 7 s. 97(4)
Sch. 20 para. 4A and cross-heading inserted by 2006 c. 25 Sch. 20 para. 33(3)
Commencement Orders yet to be applied to the Finance Act 1986
S.I. 2003/3077 art. 2 commences (2003 c. 14)
S.I. 2005/2007 art. 2 commences (2005 c. 22)
SCHEDULE 5E+W+S+N.I. Licences Under the Customs and Excise Acts
General provisions as to payment of duty on excise licencesE+W+S+N.I.
1In section 101 of the M1Customs and Excise Management Act 1979 (grant of excise licences)—
(a)in subsection (1), for the words “the appropriate duty” there shall be substituted “any appropriate duty”; and
(b)in subsection (3), for the words “taken out” there shall be substituted “held” and for the words “in any one licence year” there shall be substituted “at any one time”.
M11979 c. 2.
2In sections 102(1) and 104(3) of the Customs and Excise Management Act 1979 (payment for and transfer of excise licences), for the words “the duty” there shall be substituted “any duty”.
Licences to manufacture spiritsE+W+S+N.I.
3(1)Section 12 of the M2Alcoholic Liquor Duties Act 1979 (distillers’ licences) shall be amended in accordance with this paragraph.E+W+S+N.I.
(2)At the end of subsection (4) there shall be added the words “and they may at any time revoke a licence in respect of any premises if, by reason of circumstances arising since the grant of the licence, they could by virtue of this subsection refuse to grant a licence in respect of those premises”.
(3)At the end of subsection (5) there shall be added the words “and where the largest still so used on any premises in respect of which a licence is held is of less than that capacity, the Commissioners may revoke the licence or attach to it such conditions as they see fit to impose”.
(4)(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
F1Sch. 5 para. 3(4)(5) repealed by Finance Act 1990 (c. 29, SIF 40:1), s. 132, Sch. 19 Pt. I
M21979 c. 4.
Licences relating to hydrocarbon oil etc.E+W+S+N.I.
4In Schedule 3 to the M3Hydrocarbon Oil Duties Act 1979 (subjects for regulations under section 21 of that Act), in paragraphs 2, F2. . . and 18 (which relate to licences for the production etc. of hydrocarbon oil, petrol substitutes and road fuel gas respectively) for the words “Fixing the date of expiration of any such licence” there shall be substituted “Specifying the circumstances in which any such licence may be surrendered or revoked”.
F2Word in Sch. 5 para. 4 repealed (1.12.1995) by 1993 c. 34, ss. 11(5), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2
M31979 c. 5.
Licences to manufacture mechanical lightersE+W+S+N.I.
F3Sch. 5 para. 5 repealed (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 82, Sch. 18 Pt.II.