- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
There are currently no known outstanding effects for the Finance Act 1981,
SCHEDULE 6.
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Section 10(1)
Editorial Information
X1The text of Sch. 6, 8 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
F11U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 6 para. 1 repealed (1.1.1993) by S.I. 1992/3095, reg. 10(2), Sch.2.
F22U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2Sch. 6 para. 2 repealed (1.1.1993) by S.I. 1992/3095, reg. 10(2), Sch.2.
F33U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F3Sch. 6 para. 3 repealed (1.1.1993) by S.I. 1992/3095, reg. 10(2), Sch.2.
4U.K.After the section inserted by paragraph 3 above there shall be inserted—
(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—
(a)the goods have not been cleared from customs and excise charge;
(b)he has not been notified by an officer that the goods are to be examined; and
(c)the entry has not been found by an officer to be incorrect.
(2)The proper officer may permit or require any correction allowed by subsection (1) above to be made by the delivery of a substituted entry.
(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.”
5U.K.In section 40(1) for paragraph (b) there shall be substituted—
“(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”.
6U.K.At the end of section 41 there shall be inserted the words “but this section shall not apply to—
(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.”
7(1)Section 43 shall be amended as follows.U.K.
(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;”.
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4
(4)After subsection (5) there shall be inserted—
“(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.”
Textual Amendments
F4Sch. 6 para. 7(3) repealed by S.I. 1982/1324, reg. 3
8U.K.In section 119(1) after the words “for home use” there shall be inserted the words “ or for free circulation ”.
9U.K.In 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.
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