Finance Act 1965

[92 Grants towards duty charged on bus fuel. E+W+S

(1) There shall be paid out of moneys provided by Parliament the expenses of making such grants as [F1 the Secretary of State], in his discretion and on such conditions as he thinks fit to impose, may make to operators of bus services towards defraying customs or excise duty charged on fuel used in operating . . . F2 after the commencement of section 2 of the M1 Finance (No. 2) Act 1964 (which increased by sixpence a gallon the duty on hydrocarbon oils, petrol substitutes and power methylated spirits) [F3 a bus service which is of a description specified for the purposes of this section and which meets any conditions which may be specified in relation to that description of service.]

(2) The method of calculating the said grants shall be such as [F1 the Secretary of State] may with the approval of the Treasury from time to time determine, either generally or in particular cases or classes of case [F4 but the amount of a grant shall not exceed such sum as for every gallon of fuel used or estimated to have been used in operating the bus service during the period to which the grant relates as the Treasury may from time to time approve, being a sum not greater than the rate per gallon of the duty of excise chargeable on [F5 light oil] produced in the United Kingdom at the date of use of the fuel, including any addition to that duty by virtue of an order under [F6 section 1 of the M2 Excise Duties (Surcharges or Rebates) Act 1979].]

(3) If the operator of a bus service fails without reasonable excuse (the proof whereof shall be on him) to comply with a condition imposed on him as mentioned in subsection (1) of this section—

(a) requiring the compiling, preservation or production of running sheets, accounts or other records relating to the operation of the service; or

(b) requiring facilities to be afforded for the inspection, removal or copying of such records;

he shall be guilty of an offence and liable on summary conviction to a fine not exceeding [F7 level 3 on the standard scale].

(4) If any person—

(a) knowingly or recklessly makes any false statement for the purpose of obtaining the payment to himself or another of any sum under this section; or

(b) wilfully makes a false entry in any running sheet, account or other record which is or may be required to be produced in pursuance of any condition such as is mentioned in subsection (1) of this section or, with intent to deceive, makes use for the purposes of this section of any such record which he knows to be false;

he shall be guilty of an offence and liable on summary conviction to imprisonment for a term not exceeding three months or a fine not exceeding £100 or both, or on conviction on indictment to imprisonment for a term not exceeding two years or a fine or both.

(5) Where an offence under this section which has been committed by a body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, any director, manager, secretary or other similar officer of the body corporate, or any person who was purporting to act in any such capacity, he as well as the body corporate shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.

(6) No proceedings for an offence under this section shall be instituted in England and Wales except by or with the consent of the Minister of Transport or the Director of Public Prosecutions.

(7) [F8 Section 127(1) of the M3 Magistrates’ Courts Act 1980] and [F9 section 331 of the M4 Criminal Procedure (Scotland) Act 1975] (summary proceedings to be commenced within six months from commission of offence) shall apply to offences under this section with the substitution of a reference to three years for each reference to six months:

Provided that this subsection shall not enable an information to be tried in England and Wales or proceedings to be heard in Scotland where the information was laid or the proceedings were commenced more than twelve months after evidence sufficient in the opinion of the appropriate authority to justify them came to his knowledge; and for this purpose a certificate of the appropriate authority as to the date on which such evidence came to his knowledge shall be conclusive evidence.

In this subsection “the appropriate authority” means the Minister of Transport, or in the case of proceedings which are brought by or with the consent of the Director of Public Prosecutions or, in Scotland, are not preceded by a report of the facts made by the Minister of Transport to the Lord Advocate, means the Director of Public Prosecutions or the Lord Advocate as the case may be.

[F10 (8) In this section—

• “bus service” means a local service within the meaning of the Transport Act 1985 other than an excursion or tour within the meaning of that Act, being a service which is either—

(a) registered under Part I of that Act [F11 or provided under a quality contract (within the meaning of Part 2 of the Transport (Scotland) Act 2001 (asp 2)]; or

(b) provided under a London local service licence granted under Part [F12 II of the Transport Act 1985]or exempt by virtue of section 36 of that Act (London bus services under control of London Regional Transport) from the requirement of a London local service licence;

• “operator” has the same meaning, in relation to a bus service, as in that Act; and

• “specified” means specified in regulations made by the Secretary of State by statutory instrument.

(8A) Any statutory instrument containing regulations made under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.]

(9) The foregoing provisions of this s.ection shall not extend to Northern Ireland, . . . F13 ]

Textual Amendments

F1 Words substituted by virtue of S.I. 1981/238, arts. 2(2), 3(2)-(4)

F2 Words repealed by Transport Act 1985 (c. 67, SIF 126), ss. 110(1)(a), 139(3), Sch. 8

F3 Words inserted by Transport Act 1985 (c. 67, SIF 126), s. 110(1)(b)

F4 Words substituted by Finance Act 1974 (c. 30), s. 54 in relation to fuel used in operating any bus service on or after 12, 2, 1974

F5 Words substituted by virtue of Finance Act 1981 (c. 35, SIF 40:1), s. 4(2)(b)(3) (retrospectively as mentioned in s. 4(3))

F6 Words substituted by Excise Duties (Surcharges or Rebates) Act 1979 (c. 8), Sch. 1 para. 2.

F7 Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6.

F8 Words substituted by Magistrates' Courts Act 1980 (c. 43, SIF 82), s. 155(7), Sch. 7 para. 53

F9 Words substituted by virtue of Criminal Procedure (Scotland) Act 1975 (c. 21), s. 460(1)(b)

F10 S. 92(8)(8A) substituted for s. 92(8) by Transport Act 1985 (c. 67, SIF 126), s. 110(2)

F11 Words in s. 92(8)(a) inserted (S.) (1.7.2001) by 2001 asp 2, s. 83, Sch. 2 para. 1(a) (with s. 66); S.S.I. 2001/132, art. 2, Sch. Pt. II

F12 Words in s. 92(8)(b) substituted (S.) (1.7.2001) by 2001 asp 2, s. 83, Sch. 2 para. 1(b) (with s. 66); S.S.I. 2001/132, art. 2, Sch. Pt. II and substituted (E.W.) (prosp.) by 2000 c. 38, ss. 161, 275, Sch. 11 para. 1(b)

F13 Words repealed by Northern Ireland Constitution Act 1973 (c. 36), Sch. 3 para. 8

Modifications etc. (not altering text)

C1 References to the Minister of Transport are to be construed as references to the Secretary of State: S.I. 1981/238, arts. 2(2), 3(4)

C2 S. 92: transfer of functions (W.) (1.7.1999) by S.I. 1999/672, art. 2, Sch. 1

Marginal Citations

M1 1964 c. 92.

M2 1979 c. 8.

M3 1980 c. 43.

M4 1975 c. 21.