Finance Act 1984

SCHEDULES

Section 1.

SCHEDULE 1 U.K. Wine and Made-Wine

Description of wine or made-wine	Rates of duty per hectolitre
	£
Wine or made-wine of a strength of less than 15 per cent. and not being sparkling	90.50
Sparkling wine or sparkling made-wine of a strength of less than 15 per cent	149.40
Wine or made-wine of a strength of not less than 15 per cent. but not exceeding 18 per cent.	157.50
Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent.	183.30
Wine or made-wine of a strength exceeding 22 per cent	183.30 plus
	£15.48 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent.

Interpretation U.K.

1 (1) Subject to sub-paragraph (3) below, for the purposes of this Act, wine or made-wine which is for the time being in a closed container is sparkling if, due to the presence of carbon dioxide or any other gas, the pressure in the container, measured at a temperature of 20° C, is not less than 1 bar in excess of atmospheric pressure. U.K.

(2) For the purposes of this Act, wine or made-wine which is not for the time being in a closed container is sparkling if it has characteristics similar to those of wine or made-wine which has been removed from a closed container and which, before removal, fell within sub-paragraph (1) above.

(3) Notwithstanding anything in sub-paragraph (1) above, wine or made-wine which is for the time being in a closed container shall not be regarded as sparkling for the purposes of the rates of duty set out above, if—

(a) the container does not have a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening; and

(b) the pressure in the container, measured at a temperature of 20° C, is less than 3 bars in excess of atmospheric pressure.

2 U.K. For the purposes of this Act, wine or made-wine shall be regarded as having been rendered sparkling if—

(a) as a result of aeration, fermentation or any other process, it either falls within paragarph 1(1) above or takes on such characteristics as are referred to in paragraph 1(2) above; or

(b) being sparkling wine or made-wine which, by virtue only of 1(3) above, was not chargeable to duty as sparkling wine or made-wine, it is transferred into a closed container which has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.

Section 4.

SCHEDULE 2 U.K. VEHICLES EXCISE DUTY

Part I U.K.

1—5. U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Textual Amendments

F1 Sch. 2 Pt. I repealed by Finance Act 1985 (c. 54), s. 98(6), Sch. 27 Pt. II

Part II U.K. Amendment of Part I of Schedule 4 to the M1 Vehicles (Excise) Act 1971 and the M2 Vehicles (Excise) Act (Northern Ireland) 1972

Marginal Citations

M1 1971 c. 10.

M2 1972 c. 10 (N.I.).

Amendments made in both Acts U.K.

6 (1) Part I of Schedule 4 to the Act of 1971 and the Act of 1972 (annual rates of duty on goods vehicles: general provisions) shall be amended as follows.

(2) In paragraph 1(1), for “£150" there shall be substituted “£130".

F2 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

Textual Amendments

F2 Sch. 6 Pt. II para. 6(3) repealed (8.11.1993) by S.I. 1993/2452, art. 3, Sch. 2

F3 Sch. 2 Pt. II para. 6(4)(5) repealed by Finance Act 1985 (c. 54), s. 98(6), Sch. 27 Pt. II

Section 7.

SCHEDULE 3 U.K. GAMING MACHINE LICENCE DUTY

Part I U.K. Special Licences and Staggered Starting Dates for Whole-Year Licences in Respect of Premises

1 U.K. The M3 Betting and Gaming Duties Act 1981 shall be amended as follows.

Marginal Citations

M3 1981 c. 63.

2 U.K. For section 21 there shall be substituted—

“21 Gaming machine licences.

(1) Except in the cases specified in Part I of Schedule 4 to this Act, no gaming machine (other than a two-penny machine) shall be provided for gaming on any premises situated in Great Britain unless there is for the time being in force—

(a) a licence granted under this Part of this Act with respect to the premises; or

(b) a licence so granted with respect to the machine.

(2) A licence of either kind granted under this Part of this Act shall be known as a gaming machine licence; and in this Part “ordinary licence” means a licence falling within subsection (1)(a) above and “special licence” means one falling within subsection (1)(b).

(3) A special licence may be a whole-year or half-year licence and an ordinary licence may be a whole-year, half-year or quarter-year licence; and the period for which a gaming machine licence is to be granted shall be determined by reference to the following Table.

Table

Type of licence	Period for which licence is to be granted
1. Whole-year special licence	Twelve months beginning with 1st October.
2. Half-year special licence	Six months beginning with 1st April or 1st October.
3. Whole-year ordinary licence in respect of premises situation in—
(a) The first region	Twelve months beginning with 1st December.
(b) The second region	Twelve months beginning with 1st February.
(c) The third region	Twelve months beginning with 1st June.
(d) The fourth region	Twelve months beginning with 1st August.
4. Half-year ordinary licence	Six months beginning with 1st April or 1st October.
5. Quarter-year ordinary licence	Three months beginning with 1st January, 1st April, 1st July or 1st October.

In this Table any reference to a named region is a reference to that part of Great Britain which has been designated by the Commissioners, for the purposes of this Act, as that named region.

(4) For the purposes of this Part of this Act, any premises which consist of a means of transport shall be treated as being situated in the fourth region except in any case where the Commissioners direct that they are to be treated as being situated in another named region.”.

F4 3 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F4 Sch. 3 paras. 3-5 repealed (3.5.1994 with effect in accordance with Sch. 3 of the repealing Act) by 1994 c. 9, s. 258, Sch. 3, Sch. 26 Pt. II, note

F5 4 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5 Sch. 3 paras. 3-5 repealed (3.5.1994 with effect in accordance with Sch. 3 of the repealing Act) by 1994 c. 9, s. 258, Sch. 3, Sch. 26 Pt. II, note

F6 5 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F6 Sch. 3 paras. 3-5 repealed (3.5.1994 with effect in accordance with Sch. 3 of the repealing Act) by 1994 c. 9, s. 258, Sch. 3, Sch. 26 Pt. II, note

6 U.K. In section 24—

(a) subsection (1) shall cease to have effect;

F7 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) in subsections (5) and (6), in each case after the words “contravention of" there shall be inserted “ section 21(1) above or ”; and

F7 (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F7 Sch. 3 para. 6(b)-(d) and (f) repealed (3.5.1994 with effect in accordance with Sch. 3 of the repealing Act) by 1994 c. 9, s. 258, Sch. 3, Sch. 26 Pt. II, note

7 (1) Part II of Schedule 4 shall be amended as follows. U.K.

(2) In paragraphs 6 and 8(2), the words “in respect of any premises" shall, in each case, be omitted.

F8 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8 (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) In sub-paragraph (3) of paragraph 11 for the words “Sub-paragraph (2)" there shall be substituted “ Sub-paragraph (1) ” and for the words “that section" there shall be substituted the words “ section 21(1) or 24 of this Act ”.

F8 (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8 (10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8 (11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(12) In paragraph 17(1), for the words “section 24" there shall be substituted “ section 21(1) or 24 ”.

(13) In paragraph 18, for the words from “either" to the end of paragraph (b) there shall be substituted “the officer is satisfied, having regard to the number and description of—

(a) those machines which are authorised by the ordinary licence or licences produced to him; and

(b) those machines displaying special licences;

that there has been a contravention of section 21(1) or 24 of this Act,".

Textual Amendments

F8 Sch. 3 para. 7(3)-(7) and (9)-(11) repealed (3.5.1994 with effect in accordance with Sch. 3 of the repealing Act) by 1994 c. 9, s. 258, Sch. 3, Sch. 26 Pt. II, note

Part II U.K. Transitional Provisions

Whole-year licences during transitional period U.K.

8 (1) A whole-year ordinary licence in respect of any premises shall, if first having effect after 30th September 1984 but before the latest date specified (in relation to the region in which the premises are situated) in the second column of the following Table, be granted for a period determined by reference to the Table. U.K.

Table

Region in which premises are situated	Date on which licence first has effect	Period for which licence is to be granted
1. First.	(a) Before 1st May 1985.	Seven months beginning with 1st October 1984.
	(b) After 30th April 1985 but before 1st December 1985.	Seven months beginning with 1st May 1985.
2. Second.	(a) Before 1st June 1985.	Eight months beginning with 1st October 1984.
	(b) After 31st May 1985 but before 1st February 1986.	Eight months beginning with 1st June 1985.
3. Third.	Before 1st June 1985.	Eight months beginning with 1st October 1984.
4. Fourth.	Before 1st August 1985.	Ten months beginning with 1st October 1984.

References in this Table to named regions shall be construed as in section 21 of the M4 Betting and Gaming Duties Act 1981.

(2) Where, by virtue of sub-paragraph (1) above, a whole-year licence is granted for a period of 7, 8 or 10 months, the duty payable on the licence shall be 7/12ths, 8/12ths or, as the case may be, 10/12ths of the appropriate amount set out in the relevant Table in section 23 of the Act of 1981.

(3) In relation to a whole-year licence falling within sub-paragraph (1) above, paragraph 11 of Schedule 4 to the Act of 1981 shall have effect as if—

(a) in a case falling within paragraph 11(1)(b), the appropriate fraction were 17/35ths for a seven-month licence, 11/20ths for an eight-month licence and 16/25ths for a ten-month licence;

(b) in a case falling within paragraph 11(1)(c), the appropriate fraction were 2/35ths for a seven-month licence, 7/40ths for an eight-month licence and 17/50ths for a ten-month licence; and

(c) in a case falling within paragraph 11(1)(d), no provision were made for repayment of duty.

Marginal Citations

M4 1981 c. 63.

Section 8.

Schedule 4 U.K. Free Zones

Part I U.K. Provisions Inserted in M5 Customs and Excise Management Act 1979 as Part VIIIA

Marginal Citations

M5 1979 c. 2.

“Part VIIIA U.K. Free Zones

100A Designation of free zones.

(1) The Treasury may by order designate any area in the United Kingdom as a special area for customs purposes.

(2) An area so designated shall be known as a “free zone".

(3) An order under subsection (1) above—

(a) shall have effect for such period as shall be specified in the order;

(b) may be made so as to take effect, in relation to the area or any part of the area designated by a previous order under this section, on the expiry of the period specified in the previous order;

(c) shall appoint one or more persons as the responsible authority or authorities for the free zone;

(d) may impose on any responsible authority such conditions or restrictions as may be specified; and

(e) may be revoked if the Commissioners are satisfied that there has been a failure to comply with any condition or restriction.

(4) The Treasury may by order—

(a) from time to time vary—

(i) the conditions or restrictions imposed by a designation order; or

(ii) with the agreement of the responsible authority, the area designated; or

(b) appoint one or more persons as the responsible authority or authorities for a free zone either in addition to or in substitution for any person appointed as such by a designation order.

(5) In this Act “designation order" means an order made under subsection (1) above.

(6) Any order under this section shall be made by statutory instrument.

100B Free zone regulations.

(1) The Commissioners may by regulations (in this Act referred to as “free zone regulations") make provision with respect to the movement of goods into, and the removal of goods from, any free zone and the keeping, securing and treatment of goods which are within a free zone.

(2) Subject to any provision of the regulations, references in this Act to “free zone goods" are references to goods which are within a free zone.

100C Free zone goods: customs duties, etc.

(1) Subject to any contrary provision made by any directly applicable Community provision, goods which are chargeable with any customs duty or agricultural levy, or in respect of which any negative monetary compensatory amount is payable, may be moved into a free zone and may remain as free zone goods without payment of that duty, levy or amount.

(2) Except in such cases as may be specified in free zone regulations, subsection (1) above shall not apply in relation to goods which are chargeable with any excise duty unless that duty has been paid and not repaid.

(3) Without prejudice to the generality of section 100B above, free zone regulations may make provision—

(a) for enabling the Commissioners to allow goods to be removed from a free zone without payment of customs duty, agricultural levy, or any negative monetary compensatory amount, in such circumstances and subject to such conditions as they may determine;

(b) for determining, where any customs duty, agricultural levy or negative monetary compensatory amount becomes payable in respect of goods which cease to be free zone goods—

(i) the rates of any duty, levy or monetary compensatory amount applicable; and

(ii) the time at which those goods cease to be free zone goods;

(c) for determining, for the purpose of enabling customs duty or agricultural levy to be charged or any negative monetary compensatory amount to be paid in respect of free zone goods in a case where a person wishes to pay that duty or levy or to receive the negative monetary compensatory amount notwithstanding that the goods will continue to be free zone goods, the rate of duty, levy or negative monetary compensatory amount to be applied; and

(d) permitting free zone goods to be destroyed without payment of any customs duty, agricultural levy or negative monetary compensatory amount in such circumstances and subject to such conditions as the Commissioners may determine.

(4) Without prejudice to the generality of section 100B above, free zone regulations may make provision—

(a) for relief from the whole or part of any value added tax chargeable on the importation of goods into the United Kingdom in such circumstances as they may determine;

(b) in place of, or in addition to, any provision made by section 4 or 5 of the Value Added Tax Act 1983 or any other enactment, for determining the time when a supply of goods which are or have been free zone goods is to be treated as taking place for the purposes of the charge to value added tax; and

(c) as to the treatment, for the purposes of value added tax, of goods which are manufactured or produced within a free zone from other goods or which have other goods incorporated in them while they are free zone goods.

(5) In this section—

• “agricultural levy” means any tax or charge, not being a customs duty, provided for under the common agricultural policy or under any special arrangements which, pursuant to Article 235 of the EEC Treaty, are applicable to goods resulting from the processing of agricultural products;

• “negative monetary compensatory amount” means an amount granted on importation under the Regulation of the Commission of the European Communities dated 19th May 1981 No. 1371/81 or any Community provision for the time being amending or replacing that Regulation.

100D Free zone regulations: supplemental.

(1) Without prejudice to the generality of section 100B above, free zone regulations may make provision—

(a) specifying the circumstances in which goods which are within a free zone are to be treated, for the purposes of this Act and the regulations, as not being free zone goods;

(b) specifying the circumstances in which goods which are not within a free zone are to be treated, for those purposes, as being within a free zone;

(c) requiring any goods which are within a free zone to be produced to, or made available for inspection by, an officer on request by him;

(d) imposing, or providing for the Commissioners to impose by direction, conditions and restrictions to which free zone goods are to be subject;

(e) prohibiting the carrying out on free zone goods of operations other than those prescribed by, or allowed under, the regulations;

(f) requiring any permitted operations to be carried out in such manner and subject to such conditions and restrictions as may be imposed by or under the regulations ;

(g) imposing, or providing for the Commissioners to impose by direction, obligations on responsible authorities in relation to the security of free zones and in respect of conditions and restrictions imposed by designation orders;

(h) enabling the Commissioners to recover from any responsible authority expenditure incurred by the Commissioners in consequence of any failure by that authority to comply with any requirements imposed by or under the regulations;

(i) imposing, or providing for the Commissioners to impose by direction, requirements on the occupier of any premises, or proprietor of any goods, within a free zone to keep and preserve records relating to his business as such an occupier or proprietor and to produce them to an officer when required to do so for the purpose of allowing him—

(i) to inspect them;

(ii) to copy or take extracts from them; or

(iii) to remove them at a reasonable time and for a resonable period;

(j) imposing, or providing for the Commissioners to impose by direction, on the responsible authority requirements in connection with any provision made by virtue of paragraph (i) above;

(k) providing for the Commissioners to specify by direction the information which must be given to them in connection with free zone goods and the form in which, persons by whom and time within which, it must be given;

(l) for the forfeiture of goods in the event of non-compliance with any condition or restriction imposed by virtue of paragraph (f) above or in the event of the carrying out of any operation on free zone goods which is not by virtue of paragraph (e) above permitted to be carried out on such goods.

(2) Free zone regulations may make different provision for goods or services of different classes or descriptions or for goods or services of the same class or description in different circumstances.

(3) If any person fails to comply with any free zone regulation or with any condition, restriction or requirement imposed under a free zone regulation he shall be liable on summary conviction to a penalty of level 3 on the standard scale together with a penalty of £20 for each day on which the failure continues.

100E Control of trading in free zones.

(1) No person shall carry on any trade or business in a free zone unless he is authorised to do so by the Commissioners.

(2) An authorisation under this section may be granted for such period and subject to such conditions as the Commissioners consider appropriate.

(3) The Commissioners may at any time for reasonable cause revoke, or vary the terms of, any authorisation under this section.

(4) If any person—

(a) contravenes subsection (1) above, or

(b) fails to comply with any condition imposed under subsection (2) above,

he shall be liable on summary conviction to a penalty of level 3 on the standard scale.

100F Powers of search.

(1) Any person entering or leaving a free zone shall answer such questions as any officer may put to him with respect to any goods and shall, if required by the officer, produce those goods for examination at such place as the Commissioners may direct.

(2) At any time while a vehicle is entering or leaving a free zone, any officer may board the vehicle and search any part of it.

(3) Any officer may at any time enter upon and inspect a free zone and all buildings within the zone.”

Part II U.K. Further Amendments of 1979 Act

1 U.K. In section 1 (interpretation) the following definitions shall be inserted at the appropriate places—

““designation order” has the meaning given by section 100A(5);

“free zone” has the meaning given by section 100A(2);

“free zone goods” has the meaning given by section 100B(2);

“free zone regulations” has the meaning given by section 100B(1);.”

2 U.K. In section 31(1) (power to make regulations controlling the movement of goods)—

(a) in paragraph (a) after the words “clearance out of charge of such goods" there shall be inserted the words “ , a free zone ”; and

(b) after paragraph (a) there shall be inserted—

“(aa) the movement of goods between—

(i) a free zone and a place approved by the Commissioners for the clearance out of charge of such goods,

(ii) such a place and a free zone, and

(iii) a free zone and another free zone;”.

F9 3 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F9 Sch. 4 para. 3 repealed (1.1.1993) by S.I. 1992/3095, reg. 10(2), Sch.2.

4 U.K. In section 119(1) (delivery of imported goods on giving of security for duty) after “warehouse" there shall be inserted the words “ or free zone ”.

5 U.K. In section 159 (power to examine and take account goods), in subsection (1) there shall be inserted after paragraph (b)—

“(bb) which are in a free zone; or”.

6 U.K. In section 164 (power to search persons) in subsection (4) there shall be inserted after paragraph (e)—

“(ee) any person in, entering or leaving a free zone;”.

Section 9.

Schedule 5 U.K. Entry on Importation:

M6 Amendment of Customs and Excise Management Act 1979 U.K.

Marginal Citations

M6 1979 c. 2.

F10 1 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F10 Sch. 5 para. 1 repealed (1.1.1993) by S.I. 1992/3095, reg. 10(2), Sch.2.

2 U.K. The following sections shall be inserted after section 37—

“37A Initial and supplementary entries.

(1) Without prejudice to section 37 above, a direction under that section may—

(a) provide that where the importer is authorised for the purposes of this section, the entry may consist of an initial entry and a supplementary entry; and

(b) may make such supplementary provision in connection with entries consisting of initial and supplementary entries as the Commissioners think fit.

(2) Where an initial entry of goods has been accepted the goods may, on the importer giving security by deposit of money or otherwise to the satisfaction of the Commissioners for payment of the unpaid duty, be delivered without payment of any duty chargeable in respect of the goods, but any such duty shall be paid within such time as the Commissioners may direct.

(3) An importer who makes an initial entry shall complete the entry by delivering the supplementary entry within such time as the Commissioners may direct.

(4) For the purposes of the customs and excise Acts an entry of goods shall be taken to have been delivered when an initial entry of the goods has been delivered, and accepted when an initial entry has been accepted.

37B Postponed entry.

(1) The Commissioners may, if they think fit, direct that where—

(a) such goods as may be specified in the direction are imported by an importer authorised for the purposes of this subsection;

(b) the importer has delivered a document relating to the goods to the proper officer, in such form and manner, containing such particulars and accompanied by such documents as the Commissioners may direct; and

(c) the document has been accepted by the proper officer.

the goods may be delivered before an entry of them has been delivered or any duty chargeable in respect of them has been paid.

(2) The Commissioners may, if they think fit, direct that where—

(a) such goods as may be specified in the direction are imported by an importer authorised for the purposes of this subsection;

(b) the goods have been removed from the place of importation to a place approved by the Commissioners for the clearance out of charge of such goods; and

(c) the conditions mentioned in subsection (3) below have been satisfied,

the goods may be delivered before an entry of them has been delivered or any duty chargeable in respect of them has been paid.

(3) The conditions are that—

(a) on the arrival of the goods at the approved place the importer delivers to the proper officer a notice of the arrival of the goods in such form and containing such particulars as may be required by the directions;

(b) within such time as may be so required the importer enters such particulars of the goods and such other information as may be so required in a record maintained by him at such place as the proper officer may require; and

(c) the goods are kept secure in the approved place for such period as may be required by the directions.

(4) The Commissioners may direct that the condition mentioned in subsection (3)(a) above shall not apply in relation to any goods specified in the direction and such a direction may substitute another condition.

(5) No goods shall be delivered under this section unless the importer gives security by deposit of money or otherwise to the satisfaction of the Commissioners for the payment of any duty chargeable in respect of the goods which is unpaid.

(6) Where goods of which no entry has been made have been delivered under this section, the importer shall deliver an entry of the goods under section 37(1) above within such time as the Commissioners may direct.

(7) For the purposes of section 43(2)(a) below such an entry shall be taken to have been accepted—

(a) in the case of goods delivered by virtue of a direction under subsection (1) above, on the date on which the document mentioned in that subsection was accepted; and

(b) in the case of goods delivered by virtue of a direction under subsection (2) above, on the date on which particulars of the goods were entered as mentioned in subsection (3)(b) above.

37C Provisions supplementary to ss. 37A and 37B.

(1) The Commissioners may, if they think fit—

(a) authorise any importer for the purposes of section 37A, or 37B(1) or (2) above; and

(b) suspend or cancel the authorisation of any importer where it appears to them that he has failed to comply with any requirement imposed on him by or under this Part of this Act or that there is other reasonable cause for suspension or cancellation.

(2) The Commissioners may give directions—

(a) imposing such requirements as they think fit on any importer authorised under this section; or

(b) varying any such requirements previously imposed.

(3) If any person without reasonable excuse contravenes any requirement imposed by or under section 37A, 37B or this section he shall be liable on summary conviction to a penalty of level 4 on the standard scale.”

F11 3 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F11 Sch. 5 para. 3 repealed (5.11.1993) by 1993 c. 50, s. 1(1), Sch. 1 Pt. XIV Group2.

Section 10.

Schedule 6 U.K. Modifications of Schedule 5 to M7 Value Added Tax Act 1983

Marginal Citations

M7 1983 c. 55.

Part I U.K. Food

1 In Group 1 (Food), in Note (3) (which provides that a supply in the course of catering includes a supply for consumption on the premises) after the word “includes" there shall be inserted “(a)" and at the end of the Note there shall be added “and

(b) any supply of hot food for consumption off those premises;

and for the purpose of paragraph (b) above “hot food" means food which, or any part of which,—

(i) has been heated for the purpose of enabling it to be consumed at a temperature above the ambient air temperature; and

(ii) is at the time of the supply above that temperature.”

Part II U.K.

F12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

2—7.

Textual Amendments

F12 Sch. 6 Pt. II (paras. 2–7) repealed by Finance Act 1989 (c. 26), s. 187(1), Sch. 17 Pt. III Note 2

Part III U.K. Protected Buildings

8 After Group 8 there shall be inserted the following—

“ Group 8A-Protected Buildings U.K.

Item No.

1

The granting by a person substantially reconstructing a protected building, of a major interest in, or in any part of, the building or its site.

2

The supply, in the course of an approved alteration of a protected building, of any services other than services of an arcitect, surveyor or any person acting as consultant or in a supervisory capacity.

Notes

(1) “Protected building” means a building which is—

(a) a listed building, within the meaning of—

(i) the Town and Country Planning Act 1971; or

(ii) the Town and Country Planning (Scotland) Act 1972; or

(iii) the Planning (Northern Ireland) Order 1972 or

(b) a scheduled monument, within the meaning of—

(i) the Ancient Monuments and Arcaelogical Areas Act 1979; or

(ii) the Historic Monuments Act (Northern Ireland) 1971.

(2) For the purposes of item 1, a protected building shall not be regarded as substantially reconstructed unless the reconstruction is such that at least one of the following conditions is fulfilled when the reconstruction is completed—

(a) that, of the works carried out to effect the reconstruction, at least three-quarters, measured by reference to cost, are of such a nature that the supply of services (other than excluded services) materials and other items to carry out the works, would, if supplied by a taxable person, be within either item 2 of this Group or item 3 of Group 8 above, as it applies to a supply by a person supplying services within item 2 of this Group; and

(b) that the reconstructed building incorporates no more of the original building (that is to say, the building as it was before the reconstruction began) than the external walls, together with other external features of architectural or historic interest;

and, in paragraph (a) above “excluded services” means the services of an architect, surveyor or other person acting as consultant or in a supervisory capacity.

(3) “Approved alteration” means,—

(a) in the case of a protected building which is an ecclesiastical building which is for the time being used for ecclesiastical purposes or would be so used but for the works in question, any works of alteration; and

(b) in the case of a protected building which is a scheduled monument within the meaning of the Historic Monuments Act (Northern Ireland) 1971 and in respect of which a protection order, within the meaning of that Act, is in force, works of alteration for which consent has been given under section 10 of that Act; and

(c) in any other case, works of alteration which may not, or but for the existence of a Crown interest or Duchy interest could not, be carried out unless authorised under, or under any provision of,—

(i) Part IV of the Town and Country Planning Act 1971,

(ii) Part IV of the Town and Country Planning (Scotland) Act 1972,

(iii) Part V of the Planning (Northern Ireland) Order 1972, or

(iv) Part I of the Ancient Monuments and Archaelogical Areas Act 1979,

and for which, except in the case of a Crown interest or Duchy interest, consent has been obtained under any provision of that Part;

and in paragraph (c) above “Crown interest" and “Duchy interest" have the same meaning as in section 50 of the said Act of 1979.

(4) For the purposes of paragraph (a) of Note (3), a building used or available for use by a minister of religion wholly or mainly as a residence from which to perform the duties of his office shall be treated as not being an ecclesiastical building.

(5) Where the benefit of the consideration for the grant of a major interest as described in item 1 accrues to the person substantially reconstructing the protected building but that person is not the grantor, he shall be treated for the purposes of that item as the person making the grant.

(6) In item 2 “alteration" does not include repair or maintenance; and where any work consists partly of an approved alteration and partly of other work, an apportionment shall be made to determine the supply which falls within item 2.

(7) Note (2) to Group above applies in relation to item 2 of this Group as it applies in relation to item 2 of that Group.”

F13 F13 Schedules 7—9 U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F13 Schs. 7–9 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

F14 F14 SCHEDULE 10 U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F14 Sch. 10 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

Section 50(1)

SCHEDULE 11 U.K. FURNISHED HOLIDAY LETTINGS

Treatment of lettings as a trade for certain purposes U.K.

F15 1 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F15 Sch. 11 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

2, 3. U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16

Textual Amendments

F16 Sch. 11 paras. 1(2)(a)–(e)(j), 2, 3 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

Capital gains tax U.K.

F17 4 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F17 Sch. 11 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

F18 5 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F18 Sch. 11 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Power to make apportionments U.K.

F19 6 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F19 Sch. 11 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Adjustments of tax charged U.K.

F20 7 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F20 Sch. 11 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

F21 F21 SCHEDULE 12 U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F21 Sch. 12 repealed by Capital Allowances Act 1990 (c. 1), s. 164(4), Sch. 2

Section 64.

SCHEDULE 13 U.K. QUALIFYING CORPORATE BONDS

PART I U.K. APPLICATION OF PROVISIONS RELATING TO GILT-EDGED SECURITIES

Capital Gains Tax Act 1979 U.K.

F22 1 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F22 Sch. 13 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

2, 3. U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23

Textual Amendments

F23 Sch. 13 paras. 2, 3 repealed by Finance Act 1986 s. 114(6), Sch. 23 Part VII (and Sch. 13 expressed to be repealed, in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act, by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Other enactments U.K.

4 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24

Textual Amendments

F24 Sch. 13(4) repealed by Finance Act 1985 s. 98(6), Sch. 27 Part VII (and Sch. 13 expressed to be repealed, in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act, by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

5 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F25

Textual Amendments

F25 Sch. 13(5) repealed by Income and Corporation Taxes Act 1988 (c. 1), S. 844, Sch. 31 and (Sch. 13 expressed to be repealed, in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act, by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

F26 6 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F26 Sch. 13 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

PART II U.K. REORGANISATIONS, CONVERSIONS, RECONSTRUCTIONS ETC.

F27 7 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F27 Sch. 13 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

F28 8 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F28 Sch. 13 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

F29 9 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F29 Sch. 13 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

F30 10 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F30 Sch. 13 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27) and subject to subsequent amendment (27.7.1993) by 1993 c. 34, s. 84(3).

F31 11 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F31 Sch. 13 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

F32 12 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F32 Sch. 13 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 16(4)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Section 70.

SCHEDULE 14 U.K. BENEFICIARY’S LIABILITY FOR TAX ON GAINS OF NON-RESIDENT TRUSTEES

Interpretation U.K.

F33 1 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F33 Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27); and Sch. 14 in so far as it is still in force amended (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 2

Claims for postponement of tax U.K.

F34 2 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F34 Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Tax referable to attributed gains U.K.

F35 3 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F35 Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Initial calculations relevant to tax which may be postponed U.K.

F36 4 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F36 Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Relevant benefits U.K.

F37 5 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F37 Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

The basic rules as to postponement U.K.

F38 6 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F38 Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Effect of subsequent capital payments received by the beneficiary U.K.

F39 7 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F39 Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

F40 8 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F40 Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Effect of related benefits derived from payments received by close relatives of the beneficiary U.K.

F41 9 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F41 Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Related benefits U.K.

F42 10 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F42 Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Time when postponed tax becomes payable U.K.

F43 11 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F43 Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Balance of capital payments U.K.

F44 12 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F44 Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

F45 13 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F45 Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Second and later claims U.K.

F46 14 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F46 Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

Information U.K.

F47 15 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F47 Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

16 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F48

Textual Amendments

F48 Sch. 14 para. 16 repealed by Inheritance Tax Act 1984 (c. 51), s. 277, Sch. 9 (and expressed to be repealed, in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act, by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch. 12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).

F49 F49 Schedules 15—20 U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F49 Schs. 15–20 repealed by Income and Corporation Taxes Act 1988 (c. 1), s. 844, Sch. 31

SCHEDULE 21 U.K.

1—17. U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F50

Textual Amendments

F50 Sch. 21 paras. 1–17 repealed by Inheritance Tax Act 1984 (c. 51), ss. 274, 277, Schs. 7, 9

18, 19. U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F51

Textual Amendments

F51 Sch. 21 paras. 18, 19 repealed by Finance Act 1985 (c. 54), s. 98(6), Sch. 27 Pt. X Note 2

20—26. U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F52

Textual Amendments

F52 Sch. 21 paras. 20–26 repealed by Inheritance Tax Act 1984 (c. 51), ss. 274, 277, Schs. 7, 9

Section 127.

SCHEDULE 22 U.K. SPECIAL AND GENERAL COMMISSIONERS

Appointment of Special Commissioners U.K.

1 U.K. For section 4 of the Taxes Management Act 1970 (appointment of Special Commissioners) there shall be substituted—

“4 Special Commissioners.

(1) The Lord Chancellor shall, after consultation with the Lord Advocate, appoint such persons as he thinks fit as “Commissioners for the special purposes of the Income Tax Acts" (in the Taxes Acts referred to as “Special Commissioners") and shall designate one of the Special Commissioners as the Presiding Special Commissioner.

(2) No person shall be appointed under subsection (1) above unless he is a barrister, advocate or solicitor of not less than ten years’ standing.

(3) If the Presiding Special Commissioner is temporarily absent or unable to act or there is a vacancy in his office, the Lord Chancellor may designate another Special Commissioner to act as deputy Presiding Special Commissioner and the Commissioner so designated shall, when so acting, have all the functions of the Presiding Special Commissioner.

(4) The Lord Chancellor may, if he thinks fit, and after consultation with the Lord Advocate, remove a Special Commissioner from office on the grounds of incapacity or misbehaviour.

(5) By virtue of their appointment the Special Commissioners shall have authority to execute such powers, and to perform such duties, as are assigned to them by any enactment.

(6) Such sums shall be allowed to Special Commissioners in respect of salary and incidental expenses and such pensions (including allowances and gratuities) shall be paid to, or in respect of, them as the Lord Chancellor may, with the approval of the Treasury, determine.

(7) Officers and staff may be appointed under section 27 of the Courts Act 1971 (court staff) for carrying out the administrative work of the Special Commissioners.

4A Deputy Special Commissioners.

(1) If it appears to the Lord Chancellor expedient to do so in order to facilitate the performance of any functions of the Special Commissioners, he may, after consultation with the Lord Advocate, appoint a person to be a deputy Special Commissioner during such period or on such occasions as the Lord Chancellor thinks fit.

(2) A person shall not be qualified for appointment as a deputy Special Commissioner unless he is qualified for appointment as a Special Commissioner.

(3) A deputy Special Commissioner while acting under this section shall have all the jurisdiction and functions of a Special Commissioner and any reference to a Special Commissioner in the following provisions of this Act or in any other enactment or any instrument made under any enactment (whenever passed or made) shall include a reference to a deputy Special Commissioner.

(4) The duty under section 6(1) below shall only apply to a deputy Special Commissioner on his first appointment to that office.

(5) Notwithstanding the expiry of any period for which a person is appointed under this section, he may continue to act under the appointment for the purpose of continuing to deal with any matter with which he was concerned during that period.

(6) The Lord Chancellor may pay to any person appointed under this section such remuneration and allowances as he may, with the approval of the Treasury, determine.”

Special Commissioners: quorum U.K.

2 (1) Section 45 of the Act of 1970 (quorum of Special Commissioners) shall be amended as follows. U.K.

(2) In subsection (1), for the word “may" there shall be substituted the words “ shall, except in any case where the Presiding Special Commissioner directs otherwise, ” and the words “or any two or more Special Commissioners" shall be omitted.

(3) In subsection (3), after the word “brought" there shall be inserted the words “ , in accordance with a direction of the Presiding Special Commissioner ”.

(4) Subsections (2) and (4) to (6) shall be omitted.

Elections to bring appeals before Special Commissioners U.K.

3 (1) In section 31 of the Act of 1970 (appeals against assessments) the following subsections shall be inserted after subsection (5)—

“(5A) An election under subsection (4) above shall be disregarded if—

(a) the appellant and the inspector or other officer of the Board agree in writing, at any time before the determination of the appeal, that it is to be disregarded; or

(b) the General Commissioners have given a direction under subsection (5C) below and have not revoked it.

(5B) At any time before the determination of an appeal in respect of which an election has been made under subsection (4) above, the inspector or other officer of the Board after giving notice to the appellant may refer the election to the General Commissioners.

(5C) On any such reference the Commissioners shall, unless they are satisfied that the appellant has arguments to present or evidence to adduce on the merits of the appeal, direct that the election be disregarded.

(5D) If, at any time after the giving of a direction under subsection (5C) above (but before the determination of the appeal) the General Commissioners are satisfied that the appellant has arguments to present or evidence to adduce on the merits of the appeal, they shall revoke the direction.

(5E) Any decision to give a direction under subsection (5C) above or revoke such a direction under subsection (5D) above shall be final.”

(2) In Schedule 2 to the Act of 1970 (appeals against decisions on claims), in paragraph 1, the following sub-paragraphs shall be inserted after sub-paragraph (1)—

“(1A) An election under sub-paragraph (1) above shall be disregarded if—

(a) the appellant and the inspector or other officer of the Board agree in writing, at any time before the determination of the appeal, that it is to be disregarded; or

(b) the General Commissioners have given a direction under sub-paragraph (1C) below and have not revoked it.

(1B) At any time before the determination of an appeal in respect of which an election has been made under sub-paragraph (1) above, the inspector or other officer of the Board after giving notice to the appellant may refer the election to the General Commissioners.

(1C) On any such reference the Commissioners shall, unless they are satisfied that the appellant has arguments to present or evidence to adduce on the merits of the appeal, direct that the election be disregarded.

(1D) If, at any time after the giving of a direction under sub-paragraph (1C) above (but before the determination of the appeal) the General Commissioners are satisfied that the appellant has arguments to present or evidence to adduce on the merits of the appeal, they shall revoke the direction.

(1E) Any decision to give a direction under sub-paragraph (1C) or revoke such a direction under sub-paragraph (1D) above shall be final.”.

Procedural rules U.K.

F53 4 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F53 Para. 4 repealed (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), s. 82, Sch. 1 Pt.IX.

Transfer of appeals from General to Special Commissioners U.K.

5 U.K. In section 44 of the Act of 1970 (jurisdiction of General Commissioners) the following subsection shall be inserted after subsection (3)—

“(3A) Where in any case (including one in which proceedings may be brought as mentioned in subsection (3) above)—

(a) an appeal has been brought before the General Commissioners; and

(b) those Commissioners consider that, because of the complexity of the appeal or the length of time likely to be required for hearing it, the appeal should be brought before the Special Commissioners;

the General Commissioners may, with the agreement of the Special Commissioners, and having considered any representations made to them by the parties, arrange for the transfer of the proceedings to the Special Commissioners.”.

Fee for statement of case U.K.

6 U.K. In section 56(3) of the Act of 1970 . . . F54 (fee for statement of case for opinion of High Court) for “£1" there shall be substituted “ £25 ”.

Textual Amendments

F54 Words repealed by Inheritance Tax Act 1984 (c. 51) s. 277, Sch. 9

Statement of case from Special Commissioners to Court of Appeal U.K.

7 In the Act of 1970, the following section shall be inserted after section 56 (statement of case for opinion of High Court)—

“56A Statement of case: Special Commissioners to Court of Appeal.

“56A (1) The Lord Chancellor may by order provide that—

(a) in such classes of appeal in England and Wales as may be prescribed by the order; and

(b) subject to the consent of the parties and to such other conditions as may be so prescribed;

a case stated by the Special Commissioners under section 56 above, for the opinion of the High Court, shall be referred to the Court of Appeal.

(2) An order under this section—

(a) may provide that section 56 above shall have effect, in relation to any appeal to which the order applies, with such modifications as may be specified in the order; and

(b) shall be made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.”.

Saving U.K.

8 U.K. Nothing in this Schedule shall affect the appointment of any person who, immediately before the passing of this Act, held office as a Special Commissioner.

Section 128(6).

SCHEDULE 23 U.K. REPEALS

Part I U.K. Made-Wine

Chapter	Short title	Extent of repeal
1979 c. 4.	The Alcoholic Liquor Duties Act 1979.	Schedule 2.
1982 c. 39.	The Finance Act 1982.	Section 1(4).
		Schedule 2.
1983 c. 28.	The Finance Act 1983.	Section 1(4).
		Schedule 2.

Part II U.K. Gaming Machine Licence Duty

Chapter	Short title	Extent of repeal
1981 c. 63.	The Betting and Gaming Duties Act 1981.	Section 24(1).
		In Schedule 4, in paragraphs 6 and 8(2), the words “in respect of any premises" and in paragraph 10(3) the words from “except" to the end.
1982 c. 39.	The Finance Act 1982.	In Schedule 6, paragraphs 6 to 8 and 16.

These repeals do not affect licences granted for periods beginning before 1st October 1984.

Part III U.K. Value Added Tax

Chapter	Short title	Extent of repeal
1983 c. 55.	The Value Added Tax Act 1983.	In section 16(5) the words “of a supply of goods or services outside the United Kingdom or" and “supply or".
		In Schedule 5, in Group 8, in Note (2), in paragraph (b), the words “or alteration" and paragraph (c).

Part IV U.K. Customs and Excise: Miscellaneous

Chapter	Short title	Extent of repeal
1979 c. 58.	The Isle of Man Act 1979.	In Schedule 1, paragraph 25.
1982 c. 39.	The Finance Act 1982.	Section 2.
1983 c. 28.	The Finance Act 1983.	Section 2.
1983 c. 55.	The Value Added Tax Act 1983.	In section 24(3)(b) the figure “7".

PART V U.K. INCOME TAX AND CORPORATION TAX: GENERAL

Chapter	Short title	Extent of repeal
1970 c.10.	The Income and Corporation Taxes Act 1970.	Section 310(1), (2) and (4).
		In section 343(1), in paragraph (a), the words from “which takes" to “this section" and the proviso.
1972 c.41.	The Finance Act 1972.	Section 96.
		In Schedule 18, paragraph 2(1).
1979 c.30.	The Finance Act 1974.	Section 10(3).
		In paragraph 14(1)(a) of Schedule 1, the words “employee-controlled company", in both places.
1975 c.22.	The Oil Taxation Act 1975.	Section 17(3).
1980 c.48.	The Finance Act 1980.	Section 58.
		In Schedule 10, in paragraph 13, the words “(not exceeding £50 monthly)".
1982 c.39.	The Finance Act 1982.	Section 35(3).
		Section 40(4) and (5).
		In Section 72(7), the words “on or before 31st March 1987".
1982 c. 50.	The Insurance Companies Act 1982.	In Schedule 5, paragraph 24.
1983 c.28.	The Finance Act 1983.	Section 20(4).

1 U.K. The repeals in section 310 of the Income and Corporation Taxes Act 1970 and Schedule 18 to the Finance Act 1972 do not have effect with respect to any financial year ending before 1st April 1986.

2 U.K. The repeals in section 343 of the Income and Corporation Taxes Act 1970 and section 58 of the Finance Act 1980 have effect from 6th April 1985.

3 U.K. The repeals in section 96 of the Finance Act 1972 and section 10(3) of the Finance Act 1974 do not have effect with respect to any financial year ending before 1st April 1985.

4 U.K. The repeals in Schedule 1 to the Finance Act 1974 shall have effect in relation to payments of interest made after the passing of this Act.

5 U.K. The repeal of section 17(3) of the Oil Taxation Act 1975 has effect with respect to any advance corporation tax which is, within the meaning of section 77 of this Act, advance corporation tax paid by the company in respect of distributions in an accounting period of the company ending on or after 1st April 1984.

6 U.K. The repeal in paragraph 13 of Schedule 10 to the Finance Act 1980 has effect from the day appointed under section 39(9) of this Act.

7 U.K. The repeal in section 40 of the Finance Act 1982 has effect in relation to any right to acquire shares which is obtained after 5th April 1984.

8 U.K. The repeal in section 20(4) of the Finance Act 1983 has effect in relation to payments made on or after 6th April 1984.

PART VI U.K. INCOME TAX: THE ADDITIONAL RATE

Chapter	Short title	Extent of repeal
1970 c.10.	The Income and Corporation Taxes Act 1970.	In section 30(3), the words “or additional".
		In section 36(1), the words “or additional".
		In section 38(2) the words from “and in determining" to “investment income".
		In sections 403(1), 424(c), 430(1), 457(1) and 458(1) the words “or additional".
1971 c.68.	The Finance Act 1971.	Section 32(3) and (4).
		Section 34(4).
		In Schedule 7, in paragraph 2(2), the words “or additional".
1972 c.41.	The Finance Act 1972.	In section 87(6), the words “or additional".
		In Schedule 16, in paragraph 5(6A), the words “or additional".
1973 c.51.	The Finance Act 1973.	In section 44, the words “or additional".
		In section 59(2), the words from “the additional rate" to “them and".
1974 c.30.	The Finance Act 1974.	Section 15.
		In section 16(1), the words following “subsection (2) below".
		In section 43(1), the words from “In this subsection" onwards.
		In Schedule 7, paragraph 1 and, in paragraph 9(5), the words from “and" onwards.
1975 c.7.	The Finance Act 1975.	In Schedule 2, in paragraph 19(1A) the words “or additional".
1980 c.48.	The Finance Act 1980.	In section 24(3), the words from “or over which" to “additional rate", the word “respectively", where it first occurs, and the words “and the investment income threshold".

The repeal in subsection (6) of section 87 of the Finance Act 1972 does not have effect for the purpose of determining whether a person has paid tax in respect of excess liability, within the meaning of that subsection, for the year 1983-84 or any earlier year of assessment or the amount so paid.

PART VII U.K. FOREIGN EARNINGS AND EMOLUMENTS

Chapter	Short title	Extent of repeal
1970 c. 10.	The Income and Corporation Taxes Act 1970.	In section 188(2), the words from “in respect of one-half" to “charged" and paragraph (a).
		In Schedule 8, in paragraph 12, the words “(2) or".
		In Part III of Schedule 12, in paragraph 2(3) the words “(3) and".
1974 c. 30.	The Finance Act 1974.	Section 23(3).
		In Schedule 2, paragraph 3.
1975 c. 14.	The Social Security Act 1975.	In Schedule 2, in paragraph 3(2), paragraph (cc).
1975 c. 15.	The Social Security (Northern Ireland) Act 1975.	In Schedule 2, in paragraph 3(2), paragraph (cc).
1977 c. 36.	The Finance Act 1977.	In section 31(2), the words from the beginning to “emoluments); and".
		In Schedule 7, paragraphs 2, 3, 4(3), (4) and 5, in paragraph 9 the words “or 2", and paragraph 10.
1978 c. 42.	The Finance Act 1978.	Section 27.
		Schedule 4.

1 U.K. The repeals in subsection (2) of section 188 of, and in Schedule 8 to, the Taxes Act have effect where the relevant date (within the meaning of that section) falls after 13th March 1984 but subject to subsection (8) of section 30 of this Act.

2 U.K. The repeal of section 23(3) of the Finance Act 1974 and the repeal in Schedule 12 of the Taxes Act have effect in relation to the year 1985-86 and subsequent years of assessment but subject to subsection (4) of section 30 of this Act.

3 U.K. The repeal in Schedule 2 of the Finance Act 1974 has effect in relation to the year 1989-90 and subsequent years of assessment.

4 U.K. The repeals in the Acts of 1975, section 31(2) of, and Schedule 7 to, the Finance Act 1977 and the Finance Act 1978 have effect for the year 1985-86 and subsequent years of assessment.

PART VIII U.K. CAPITAL GAINS

Chapter	Short title	Extent of repeal
1979 c.14.	The Capital Gains Tax Act 1979.	Section 6.
		Sections 8 and 9.
		In section 29A, in subsection (2), the words “Except in the case specified in subsection (4) below" and, in paragraph (a), the words “or the corresponding disposal is made by an excluded person".
		Section 32(5) and (6).
		In sections 137(4)(aa) and 138(1)(aa), the words “to buy or sell shares in a company"
		Section 148.
1980 c.48.	The Finance Act 1980.	Section 82.
1982 c.39.	The Finance Act 1982.	Section 85.

1 U.K. The repeal of sections 6, 8, 9 and 148 of the Capital Gains Tax Act 1979 and of section 82 of the Finance Act 1980 and section 85 of the Finance Act 1982 has effect with respect to disposals on or after 6th April 1984.

2 U.K. The repeals in section 29A of the Capital Gains Tax Act 1979 have effect in relation to disposals and acquisitions on or after 6th April 1983.

3 U.K. The repeals in section 32 of that Act have effect where the disposal by the person who is neither resident nor ordinarily resident in the United Kingdom is made on or after 6th April 1985.

4 U.K. The repeals in sections 137(4)(aa) and 138(1)(aa) of that Act have effect in relation to any abandonment or other disposal on or after 6th April 1984.

Part IX U.K. Capital Transfer Tax

Chapter	Short title	Extent of repeal
1975 c. 7.	The Finance Act 1975.	In section 26(2), the words from the beginning to “respectively, and".
		In section 51(1), the definition of “enactment".
		Section 51(3).
		In Schedule 4, in paragraph 19(4), the words “to any person" and the words “of that person".
		In Schedule 4, paragraph 44.
1976 c. 40.	The Finance Act 1976.	In section 76(3)(b), the words from “or the value" onwards.
		Section 105(3) and (4).
		Section 114(8).
		In Schedule 11, paragraph 2.
1982 c. 39.	The Finance Act 1982.	In section 94(6), the words from “and, in" onwards.
		In Schedule 17, paragraphs 9, 18 and 28.

The repeal of section 114(8) of the Finance Act 1976 has effect as from 1st April 1983.

Part X U.K. Stamp Duty

Chapter	Short title	Extent of repeal
1891 c. 39.	The Stamp Act 1891.	In section 75(1), the words “not exceeding thirty-five years".
1963 c. 25.	The Finance Act 1963.	In Schedule 11, Part I.
1974 c. 30.	The Finance Act 1974.	In Schedule 11, in Part I, pararagraphs 3 and 4, in Part II, paragraphs 13 and 14 and Part III
1980 c. 48.	The Finance Act 1980.	Section 95(1).
1982 c. 39.	The Finance Act 1982.	Section 128(1)

Part XI U.K. National Insurance Surcharge

Chapter	Short title	Extent of repeal
1976 c. 85.	The National Insurance Surcharge Act 1976.	The whole Act.
1977 c. 36.	The Finance Act 1977.	Section 57.
1978 c. 42.	The Finance Act 1978.	Section 75
1980 c. 48.	The Finance Act 1980.	In section 118(4), the words from “and section 57" to “surcharge)".
1982 c. 39.	The Finance Act 1982.	Section 143.
1982 c. 55.	The National Insurance Surcharge Act 1982.	The whole Act.
1983 c. 28.	The Finance Act 1983.	Section 42.
		In section 46(4), the words from “and section 57" to “surcharge)".

These repeals have effect with respect to earnings paid on or after 6th April 1985.

Part XII U.K. Development Land Tax

Chapter	Short title	Extent of repeal
1976 c. 24.	The Development Land Tax Acxt 1976.	In section 19A(1), the words “and before 1st April 1984".
		In section 26, subsection (2) and, in subsection (3), the words “or subsection (2)".
		In section 40, in subsection (1), the words “which, at that time, is development land" and subsection (8).
		In section 47(1A), the words “are begun on or before 31st December 1984 and".
		In Schedule 8, in paragraph 45(1), (3), (4), (5) and (7)(b), the words “or half-yearly".

PART XIII U.K. SPECIAL AND GENERAL COMMISSIONERS

Chapter	Short title	Extent of repeal
1970 c.9.	The Taxes Management Act 1970.	In section 45, in subsection (1) the words “or any two or more Special Commissioners", and subsections (2), (4), (5) and (6).
		In section 55(11) the words from the beginning to “and".

Part XIV U.K. Miscellaneous

Chapter	Short title	Extent of repeal
1968 c. 13.	The National Loans Act 1968.	In section 3(5), the words from “and" to “future Act".
1972 c. 41.	The Finance Act 1972.	Section 132.
1975 c. 7.	The Finance Act 1975.	Section 55.
1975 c. 22.	The Oil Taxation Act 1975.	In section 3(4), the word “or" at the end of paragraph (d).
1978 c. 42.	The Finance Act 1978	Section 78.
1982 c. 39.	The Finance Act 1982.	Section 154.