Part I Excise Duties

1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

3 Hydrocarbon oil etc.C1

1

In section 6(1) of the M1Hydrocarbon Oil Duties Act 1979 for the words “a duty of excise at the rate of £0·0810 a litre in the case of light oil and £0·0920 a litre in the case of heavy oil” there shall be substituted the words “ a duty of excise at the rate of £0·10 a litre ”.

2

In section 11(1)(b) of that Act (rebate on aviation turbine fuel and heavy oil other than kerosene at rate of £0·0066 a litre less than the rate at which duty is for the time being chargeable) for “£0·0066” there shall be substituted “ £0·0077 ”.

3

In section 14(1) of that Act (rebate on light oil delivered to approved person for use as furnace fuel at rate of £0·0066 a litre less than the rate at which duty is charged) for “£0·0066” there shall be substituted “ £0·0077 ”.

4

In consequence of subsection (1) above—

a

for the words “light oil” in sections 7 and 8(3) and (4)(c) of that Act and Article 3 of the M2Excise Duties (Gas as Road Fuel) Order 1972; and

b

for the words “heavy oil” in section 92(2) of the M3Finance Act 1965 and section 14(2) of the M4Finance Act (Northern Ireland) 1966,

there shall be substituted the words “ hydrocarbon oil ”.

5

This section shall be deemed to have come into force at six o’clock in the evening on 26th March 1980.

Annotations:
Modifications etc. (not altering text)
C1

The text of s. 3 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

Marginal Citations
M4

1966 c. 21.(N.I.).

4 Vehicles excise duty Great Britain. C5

1

The M6Vehicles (Excise) Act 1971 shall be amended as follows.

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8

4

In section 4(1) (vehicles exempt from duty) before paragraph (a) there shall be inserted—

aa

electrically propelled vehicles;

5

In section 2A(4) as set out in paragraph 5 of Part I of Schedule 7 (power to modify duration of licences and rates of duty) after the words “by statutory instrument” there shall be inserted the words “subject to annulment in pursuance of a resolution of either House of Parliament” and after the words “shall include power” there shall be inserted the words “to make transitional provisions,”.

6

In section 7(2) (exemption for disabled persons) after the words “National Health Service Act 1977” there shall be inserted the words “or section 46(3) of the National Health Service (Scotland) Act 1978”.

7

Subsections (1) to (3) above have effect in relation to licences taken out after 26th March 1980, subsection (4) above has effect from 27th March 1980 and the other provisions of this section from the passing of this Act.

Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C5

The text of ss. 4, 5, 7(1) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991

Marginal Citations

F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F36

1

Subject to the provisions of this section, the duty charged by section 13 of the Betting and Gaming Duties Act 1972 on a gaming licence in respect of any premises for any period shall consist of—

a

£250 payable when applying for the licence; and

b

a further amount of duty payable after the end of that period and chargeable at the rates specified in the following Table on the gross gaming yield from the premises in that period.

F3TABLE

Part of gross gaming yield

Rate

The first £250,000

2½ per cent.

The next £500,000

5 per cent.

The next £1,750,000

10 per cent.

The remainder

20 per cent.

F32

Subsection (1) above has effect in relation to licences for periods beginning on or after 1st October 1980 but in the case of a licence for a period beginning before 1st October 1981—

a

the amount payable when applying for the licence shall, instead of being £250, be determined as provided in section 14 of the said Act of 1972; and

b

the further amount referred to in subsection (1)(b) above shall be payable only to the extent, if any, to which it exceeds the amount paid when applying for the licence.

3

Subsection (2) above is without prejudice to any liability for additional duty by virtue of the provisions of regulations having effect under paragraph 1 of Schedule 2 to the said Act of 1972 (alteration of rateable value) or of paragraph 5 of that Schedule (amendment of licences); and if—

a

any payment of additional duty is made by virtue of those provisions; or

b

there is a repayment of duty by virtue of any such regulations or of paragraph 6 of that Schedule (surrender of licences),

the reference in subsection (2)(b) above to the amount paid when applying for the licence shall be construed as a reference to that amount as increased or, as the case may be, reduced by that payment or repayment.

4

Schedule 5 to this Act shall have effect for defining “gross gaming yield”, for making new provision as to the duration of gaming licences, for modifying subsections (1) and (2) above in cases where a licence is in force for less than six months and otherwise for supplementing the provisions of this section.

7

F4C21

Sections 21 to 26 of the Betting and Gaming Duties Act 1972 and Schedule 4 to that Act (gaming machine licence duty) shall have effect with the amendments specified in Part I of Schedule 6 to this Act, being amendments which change the rates of duty payable in respect of licences and dispense with the need for a licence for the provision of penny machines.

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5

C33

This section shall have effect from 1st October 1980.

8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6

9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7

10 Regulator powers. C4

1

The M5Excise Duties (Surcharges or Rebates) Act 1979 shall have effect with the following amendments, being amendments which remove the restrictions on the purposes for which and the period within which orders may be made under that Act and alter the provisions of that Act relating to parliamentary control.

2

In section 1(2) for the words preceding paragraph (a) there shall be substituted the words “The Treasury may, by an order applying to one or more of the groups of duties to which this section applies, provide for an adjustment”.

3

For section 2(2) there shall be substituted—

2

An order shall cease to be in force at the expiration of a period of one year from the date on which it takes effect unless continued in force by a further order.

4

For section 2(7), (8) and (9) there shall be substituted—

7

A statutory instrument containing an order which, with respect to all or any of the groups of duties—

a

specifies a percentage by way of addition to duty or increases a percentage so specified; or

b

withdraws or reduces a percentage specified by way of deduction from duty,

shall be laid before the House of Commons after being made; and unless the order is approved by that House before the expiration of twenty-eight days beginning with the date on which it was made, it shall cease to have effect on the expiration of that period, but without prejudice to anything previously done under it or to the making of a new order.

In reckoning any such period no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than four days.

8

A statutory instrument containing an order to which subsection (7) above does not apply shall be subject to annulment in pursuance of a resolution of the House of Commons.