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Finance Act 1976

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Changes over time for: Part I

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Version Superseded: 03/05/1994

Status:

Point in time view as at 06/03/1992.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1976, Part I. Help about Changes to Legislation

Part IU.K. Customs and Excise

1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1U.K.

Textual Amendments

2, 3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2U.K.

4, 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3U.K.

6

(1)–(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4

(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5

7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6U.K.

8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7U.K.

Textual Amendments

9, 10.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8U.K.

Vehicles excise dutyU.K.

11 Information about goods vehicles and registration of trailers.U.K.

(1)The power to make regulations under the Vehicles (Excise) Act 1971 as to the declaration to be made and particulars to be furnished by a person applying for a licence under that Act shall, in the case of applications for licences for goods vehicles, include power to require the declaration and particulars to extend to any matter specified in subsection (2) below as to which the Secretary of State may require information with a view to an alteration in the basis on which duty is chargeable under that Act in respect of such vehicles.

(2)The matters referred to in subsection (1) above are—

(a)the construction of the vehicle;

(b)the plated weights of the vehicle under [F9Part II of the Road Traffic Act 1988];

(c)if the vehicle has no such plated weights, the weight, when laden with the maximum load which it is constructed or adapted to carry, of the vehicle or, if it falls within paragraph 6 of Schedule 4 to the said Act of 1971, of the single vehicle of which it is treated as forming part;

(d)the use to which the vehicle has been or is likely to be put.

(3)In section 23(d) of the said Act of 1971 (and subsection (3) of the section 23 set out in paragraph 20 of Part I of Schedule 7 to that Act) references to mechanically propelled vehicles in respect of which duty is not chargeable under that Act shall include references to trailers.

(4)In this section “goods vehicle” and “trailer” have the same meaning as in Schedule 4 to the said Act of 1971.

[F10(5)In its application to Northern Ireland, this section shall have effect as if in subsection (2)—

(a)for paragraph (b) there were substituted the following paragraph—

(b) the relevant maximum weight or, as the case may be, the relevant maximum train weight of the vehicle;

and

(b)in paragraph (c) for the words “plated weights" there were substituted “relevant maximum weight or, as the case may be, such relevant maximum train weight".]

12 Charges on request for registration number.U.K.

(1)Regulations under the M1Vehicles (Excise) Act 1971 may provide for a prescribed charge to be made in cases where by request a particular registration mark is assigned to a vehicle (whether on its first registration or later), having previously been assigned to another vehicle.

(2)The regulations may—

(a)require the vehicle to which a mark is requested to be assigned, and also in prescribed cases the other vehicle, to be made available for inspection either at a place designated by or under the regulations, or elsewhere;

(b)provide for a prescribed charge to be made for the inspection, and for the whole or part of this charge to be retained whether or not the mark is assigned as requested.

(3)Charges prescribed for the purposes of this section may be of any amount approved by the Treasury, and need not be related to the costs of making the assignment or (as the case may be) of arranging for any vehicle to be inspected.

(4)The first regulations under the Vehicles (Excise) Act 1971 prescribing the amount of any charge by virtue of this section shall not be made unless a draft of a statutory instrument containing them has beeen laid before Parliament and approved by a resolution of each House; and those regulations shall not then be subject to annulment as otherwise provided for regulations under the Act.

(5)The Vehicles (Excise) Act 1971 and this section shall be construed as if this section (without this subsection) were contained in that Act; and this section shall apply to Northern Ireland with the substitution for references to that Act of references to the M2Vehicles (Excise) Act (Northern Ireland) 1972.

Marginal Citations

13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11U.K.

Textual Amendments

14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12U.K.

Textual Amendments

F12S. 14 repealed by Finance Act 1989 (c. 26, SIF 107:2), s. 187(1), Sch. 17 Pt. II (in relation to licences taken out after 14.3.1989)

15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13U.K.

16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14U.K.

Textual Amendments

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