[F126A Dishonoured cheques: additional liability in certain cases.U.K.
(1)Where a person has been convicted of an offence under section 102 of the Customs and Excise Management Act M11979 (payment for licence by dishonoured cheque) in relation to a licence issued under this Act, the court shall, in addition to any penalty which it may impose under that section, order him to pay an amount equal to one twelfth of the appropriate annual rate of duty for each month or part of a month in the relevant period.
(2)The relevant period for the purposes of this section is the period which—
(a)begins with the first day of the period for which the licence was applied for or, if it is later, the day on which the licence first was to have effect, and
(b)ends with whichever is the earliest of the following, namely—
(i)the end of the month in which the order is made;
(ii)the date on which the licence was due to expire;
(iii)the end of the month during which the licence was delivered up; and
(iv)the end of the month preceding that in which [F2there first had effect a new licence for the vehicle specified in the application for the licence or (in the case of a trade licence) a new trade licence to be used for the same description of vehicles.]
(3)The appropriate annual rate of duty for the purposes of this section is the annual rate of duty which, at the beginning of the relevant [F3period—
(a)in the case of a vehicle licence, was applicable to a vehicle of the description specified in the application, and
(b)in the case of a trade licence, was applicable to a vehicle falling within paragraph 2 of Part II of Schedule 5 to this Act or, if the licence was to be used onlt for vehicles to which Schedule 1 to this Act applies, to a vehicle falling within paragraph 3 of Part II of that Schedule.]
(4)Where an order has previously been made against a person under section 9 of this Act to pay an amount for a month or part of a month in the case of a vehicle, the amount which he is ordered to pay under this section in the case of [F4a vehicle licence for]the vehicle shall be calculated as if no part of that month were comprised in the relevant period.]
Textual Amendments
F1S. 26A inserted by Finance Act 1989 (c. 26, SIF 107:2), s. 14(1)(7)
F2Words in s. 26A(2)(b)(iv) substituted (3.5.1994) by 1994 c. 9, s. 5, Sch. 2 para. 13(2)
F3S. 26A(3)(a)(b) and the word “period” immediately preceding it substituted (for words “period, was” onwards) (3.5.1994) by 1994 c. 9, s. 5, Sch. 2 para. 13(3)
F4Words in s. 26A(4) inserted (3.5.1994) by 1994 c. 9, s. 5, Sch. 2 para. 13(4)
Marginal Citations