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Changes over time for: Section 102
Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 14/07/2021.
Changes to legislation:
Customs and Excise Management Act 1979, Section 102 is up to date with all changes known to be in force on or before 17 November 2024. 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.
Changes to Legislation
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102 Payment for excise licences by cheque.U.K.
(1)Any government department or local authority having power to grant an excise licence may, if they think fit, grant the licence upon receipt of a cheque for the amount of [any duty]payable thereon.
(2)Where a licence is granted to any person on receipt of a cheque and the cheque is subsequently dishonoured, the licence shall be void as from the time when it was granted, and the department or authority who granted it shall send to that person, by letter sent by registered post or the recorded delivery service and addressed to him at the address given by him when applying for the licence, a notice requiring him to deliver up the licence within the period of 7 days from the date when the notice was posted.
(3)If a person who has been required under subsection (2) above to deliver up a licence fails to comply with the requirement within the period mentioned in that subsection he shall be liable on summary conviction to a penalty of the following amount, that is to say—
(a)where the licence is a gaming licence ..., a penalty of [[level 5 on the standard scale]][£20,000];
[(aa)where the licence is a licence under [the Vehicle Excise and Registration Act 1994], a penalty of whichever is the greater of—
(i)level 3 on the standard scale, or
(ii)an amount equal to five times the annual rate of duty that was payable on the grant of the licence or would have been so payable if it had been taken out for a period of twelve months.]
(b)in any other case, a penalty of [level 3 on the standard scale].
Textual Amendments
Modifications etc. (not altering text)
Yn ôl i’r brig