Customs and Excise Management Act 1979

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 [F1 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 F2 ..., a penalty of [F3 [F4 level 5 on the standard scale]][F4 £20,000];

[F5 (aa) where the licence is a licence under [F6 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 [F3 level 3 on the standard scale].

Textual Amendments

F1 Words substituted by Finance Act 1986 (c. 41, SIF 40:1), s. 8(6), Sch. 5 para. 2

F2 Words in s. 102(3)(a) omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 55 (with Sch. 24 para. 62)

F3 Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

F4 S. 102(3)(a): sum substituted for words (E.W.) (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 1(14) (with reg. 5(1))

F5 By Finance Act 1987 (c. 16, SIF 40:1), s. 2(6), Sch. 1 Pt. III para. 20 it is provided that s. 102 as it applies in relation to licences granted under the Vehicles (Excise) Act 1971 has effect with the insertion of s. 102(3)(aa)

F6 Words in s. 102(3)(aa) substituted (1.9.1994) by 1994 c. 22, ss. 9(4), 63, Sch. 3 para. 15 (with s. 57(4))

Modifications etc. (not altering text)

C1 S. 102 excluded (1.5.1995) by 1994 c. 22, s. 19A (as inserted (1.5.1995) by 1995 c. 4, s. 19, Sch. 4 Pt. V para. 32(1)(4) (with Sch. 8 paras. 55(2), 57(1))