Finance Act 1981

Part III U.K. Customs and Excise: Miscellaneous

Chapter	Short title	Extent of repeal
1955 c. 16	The Food and Drugs Act 1955.	In section 3(4) the words from “but” onwards.
1956 c. 30.	The Food and Drugs (Scotland) Act 1956.	In section 3(4) the words from “but” onwards.
1958 c. 27 (N.I.).	The Food and Drugs (Northern Ireland) Act 1958.	In section 3(4) the words from “but” onwards.
1969 c. 16.	The Customs Duties (Dumping and Subsidies) Act 1969.	Section 16.
1972 c. 25.	The Betting and Gaming Duties Act 1972.	In section 6(3)(b)(ii) the words from “(disregarding” onwards.
		In Schedule 2, in paragraph 14, the words “the contravention, or as the case may be”.
		In Schedule 4, in paragraph 4(1) the words following the word “force” and in paragraph 17 the words “the contravention, or as the case may be”.
1974 c. 30.	The Finance Act 1974.	Section 2(1).
1975 c. 45.	The Finance (No. 2) Act 1975.	Section 5(4).
		Section 6(4).
1976 c. 66.	The Licensing (Scotland) Act 1976.	Section 94.
		In section 139(1), in the definition of “alcoholic liquor” the words from “so” onwards and the definition of “wholesaler’s excise licence”.
1979 c. 2.	The Customs and Excise Management Act 1979.	In section 94, in subsection (1), the words “Subject to subsection (2) below”, and subsection (2).
		Section 95(2)(a).
		Sections 105 and 106.
		In section 117(6), the words from “subject” to “spirits”.
1979 c. 4.	The Alcoholic Liquor Duties Act 1979.	In section 4(1), paragraph (b) of the definition of “retailer” and the definitions of “spirits advice note” and “spirits consignment note”.
		In section 21(2), paragraph (b).
		Sections 27 to 30.
		In section 32(1) the words from “and” onwards.
		Sections 65 and 66.
		Section 68.
		Section 70.
		Section 76.
		In section 77(4) the words “or 76”.
		Sections 84 to 89.
		In Schedule 3, paragraphs 1, 2, 5(2), 8(2), (3), (5) and 9(b).
1979 c. 5.	The Hydrocarbon Oil Duties Act 1979.	In section 17, in subsection (1) the words “unless that amount is less than £2.50” and subsection (4).
		In section 18(1) the words “in such manner as the Commissioners may direct”, the words from “at any time” to “allow)” and the words “unless that amount is less than £5”.
		In section 19, in subsection (3) the words from “at any time” to “allow,” and subsections (4) and (5).
		In Schedule 4, in the heading to paragraph 1, the words “under sections 9 and 14”.
1979 c. 7.	The Tobacco Products Duty Act 1979.	In section 2(1) the words “subject to section 3 below”.
		Section 3.
		In section 4 the words “and in section 3(1) above”.
		In section 6(5), paragraph (b) together with the word “and” immediately preceding it.
1980 c. 48.	The Finance Act 1980.	Sections 1 and 2.
		Section 4(2) and (3).
		Section 5(2) and (3).
		Section 8.
		Schedules 1 to 4.

1 U.K. The repeals in the Food and Drugs Act 1955, the Food and Drugs (Scotland) Act 1956, the Food and Drugs (Northern Ireland) Act 1958, the Licensing (Scotland) Act 1976 and Schedule 3 to the Alcoholic Liquor Duties Act 1979 and the repeals of sections 65(1) to (7), 66, 70, 84, 86(1)(a) and (2) and 89 of the said Act of 1979 have effect from 1st July 1982.

2 U.K. The repeal in section 6 of the Betting and Gaming Duties Act 1972 has effect from 1st July 1981.

3 U.K. The repeals in the Finance (No. 2) Act 1975 and the repeals of sections 4(2), (3), 5(2) and (3) of and Schedules 3 and 4 to the Finance Act 1980 do not affect licences taken out before 11th March 1981.

4 U.K. The repeals in the Hydrocarbon Oil Duties Act 1979 have effect in relation to oil used on or after 1st january 1982.