- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/09/1994)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 01/09/1994.
There are currently no known outstanding effects for the Finance Act 1990, Part I.
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(1)In section 5 of the M1Alcoholic Liquor Duties Act 1979 (spirits) for “£15.77” there shall be substituted “ £17.35 ”.
(2)In section 36 of that Act (beer) for “£0.90” there shall be substituted “ £0.97 ”.
(3)For the Table of rates of duty in Schedule 1 to that Act (wine and made-wine) there shall be substituted the Table in Schedule 1 to this Act.
(4)In section 62(1) of that Act (cider) for “£17.33” there shall be substituted “ £18.66 ”.
(5)This section shall be deemed to have come into force at 6 o’clock in the evening of 20th March 1990.
(1)For the Table in Schedule 1 to the M2Tobacco Products Duty Act 1979 there shall be substituted—
1. Cigarettes | An amount equal to 21 per cent. of the retail price plus £34.91 per thousand cigarettes. |
2. Cigars | £53.67 per kilogram. |
3. Hand-rolling tobacco | £56.63 per kilogram. |
4. Other smoking tobacco and chewing tobacco | £24.95 per kilogram.” |
(2)This section shall be deemed to have come into force on 23rd March 1990.
(1)In section 6 of the M3Hydrocarbon Oil Duties Act 1979—
(a)in subsection (1), for “£0.2044” (duty on light oil) and “£0.1729” (duty on heavy oil) there shall be substituted “ £0.2248 ” and “ £0.1902 ” respectively; and
(b)subsection (2A) (special rate of duty on petrol below 4 star) shall cease to have effect.
(2)In section 11(1) of that Act, for “£0.0077” (rebate on fuel oil) and “£0.0110” (rebate on gas oil) there shall be substituted “ £0.0083 ” and “ £0.0118 ” respectively.
(3)In section 13A(1) of that Act (rebate on unleaded petrol), for “£0.0272” there shall be substituted “ £0.0299 ”.
(4)In section 14(1) of that Act (rebate on light oil for use as furnace fuel), for “£0.0077” there shall be substituted “ £0.0083 ”.
(5)In Part I of Schedule 3 to that Act, for paragraph 10A there shall be substituted—
“10AAmending the definition of “aviation gasoline” in subsection (4) of section 6 of this Act.”
(6)Subsections (1) to (4) above shall be deemed to have come into force at 6 o’clock in the evening of 20th March 1990.
(1)In section 7(1) of the M4Betting and Gaming Duties Act 1981 (which specifies 42½ per cent. as the rate of pool betting duty), for the words “42½ per cent.” there shall be substituted the words “ 40 per cent. ”.
(2)This section shall apply in relation to bets made at any time by reference to an event taking place on or after 6th April 1990.
Marginal Citations
F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 5(1)-(3)(8)(9) repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4), Sch. 4 para. 6)
F2S. 5(4)(6) repealed(1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), ss. 10, 123, Sch. 19 Pt. IV; S.I. 1991/2021, art. 2.
F3S. 5(5) repealed (8.11.1993) by S.I. 1993/2452, art. 3, Sch. 2.
Textual Amendments
F5S. 6 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4), Sch. 4 para. 6)
Schedule 3 to this Act (which amends the provisions of the M5Customs and Excise Management Act 1979 about initial and supplementary entries and postponed entry) shall have effect in relation to goods imported on or after the day on which this Act is passed.
(1)In section 4(1) of the M6Alcoholic Liquor Duties Act 1979, for the definition of “methylated spirits” there shall be substituted—
““methylated spirits” means—
(a)spirits mixed in the United Kingdom with some other substance in accordance with regulations made under section 77 below; or
(b)spirits mixed outside the United Kingdom with some other substance if the spirits and other substance, and the proportions in which they are mixed, are such as are prescribed by those regulations for the production of methylated spirits in the United Kingdom;”.
(2)This section shall come into force on 1st January 1991.
In section 12 of the Alcoholic Liquor Duties Act 1979 (licence to manufacture spirits) subsections (6) to (9) (requirement that distiller provide lodgings for officers in charge of distillery) shall cease to have effect.
Textual Amendments
F6Ss. 10-16 repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15
Textual Amendments
F7Ss. 10-16 repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15
Textual Amendments
F8Ss. 10-16 repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15
Textual Amendments
F9Ss. 10-16 repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15
Textual Amendments
F10Ss. 10-16 repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15
Textual Amendments
F11Ss. 10-16 repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15
Textual Amendments
F12Ss. 10-16 repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15
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