Finance Act 1990

Rates of duty

1 Spirits, beer, wine, made-wine and cider

(1) In section 5 of the [1979 c. 4.] Alcoholic 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.

2 Tobacco products

(1) For the Table in Schedule 1 to the [1979 c. 7.] Tobacco Products Duty Act 1979 there shall be substituted—

“TABLE

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.

3 Hydrocarbon oil

(1) In section 6 of the [1979 c. 5.] Hydrocarbon 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—

“10A. Amending 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.

4 Pool betting duty

(1) In section 7(1) of the [1981 c. 63.] Betting 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.

5 Vehicles excise duty

(1) The [1971 c. 10.] Vehicles (Excise) Act 1971 (“the 1971 Act”) and the Vehicles (Excise) Act (Northern Ireland) 1972 (“the 1972 Act”) shall be amended as follows.

(2) In Schedule 3 to each Act (annual rates of duty on haulage vehicles)—

(a) in paragraph 1 of Part I, for the words from “according” to the end there shall be substituted the words “be the rate specified in relation to vehicles of that description in the second column of that Part.”; and

(b) for the Table set out in Part II there shall be substituted the Table set out in Part I of Schedule 2 to this Act.

(3) Part II of Schedule 2 to this Act (which amends Part I of Schedule 4 to the 1971 Act) shall have effect.

(4) Part III of Schedule 2 to this Act (which amends Part I of Schedule 4 to the 1972 Act) shall have effect.

(5) For the Tables set out in Part II of Schedule 4 to the 1971 Act there shall be substituted the Tables set out in Part IV of Schedule 2 to this Act.

(6) The Tables set out in Part IV of Schedule 2 to this Act shall also be substituted for the Tables set out in Part II of Schedule 4 to the 1972 Act, but with the following modifications—

(a) for the words “plated gross weight”, in each place where they occur, there shall be substituted the words “relevant maximum weight”, and

(b) for the words “plated train weight”, in each place where they occur, there shall be substituted the words “relevant maximum train weight”.

(7) In paragraph 2 of Schedule 4A to each Act (annual rates of duty on vehicles used for carrying or drawing exceptional loads) for “£3,100” there shall be substituted “£3,250”.

(8) This section, except subsections (3) and (4), shall apply in relation to licences taken out after 20th March 1990.

(9) Subsections (3) and (4) above shall apply in relation to licences taken out after 30th September 1990.