S. 2(1)(3)(5) repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))
S. 2(2)(a) repealed (8.11.1993) by S.I. 1993/2452, art. 3, Sch. 2
S. 2(2)(b) repealed by Finance Act 1990 (c. 29, SIF 107:2), s. 132, Sch. 19 Pt. II (in relation to licences taken out after 20.3.1990)
S. 2(4) repealed (1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), ss. 10, 123, Sch. 19 Pt. IV; S.I. 1991/2021, art. 2.
Words in s. 2(6) repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))
S. 2(7)(8) repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))
S. 4 repealed (3.5.1994 with effect in accordance with Sch. 3 of the amending Act) by 1994 c. 9, ss. 6, 258, Schs. 3, 26 Pt. II Note
S. 5(1)(4)(5) repealed (3.5.1994 with effect in accordance with Sch. 3 of the amending Act) by 1994 c. 9, ss. 6, 258, Schs. 3, 26 Pt. II Note
S. 6 repealed (1.1.1992) by S.I. 1991/2724, reg. 9
After section 13 of the
On unleaded petrol charged with the excise duty on hydrocarbon oil and delivered for home use there shall be allowed at the time of delivery a rebate of duty at the rate of £0.0096 a litre. For the purposes of this section petrol is “ Rebate shall not be allowed under this section in any case where it is allowed under section 14 below.
In section 24 of that Act (control of use of duty-free and rebated oil) in subsection (1)
(power of Commissioners to make regulations) after the words “section 12” there shall be inserted
In section 27 of that Act (interpretation) in the definition of “rebate” after the words “section 11” there shall be inserted
This section shall be deemed to have come into force at 6 o’clock in the evening of 17th March 1987.
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In Schedule 4 to each of the Acts of 1971 and 1972 (annual rates of duty on goods vehicles)—
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General betting duty shall not be chargeable on any bet made on or after 29th March 1987 which is an on-course bet within the meaning of Part I of the
in subsection (1) after the words “on any bet” there shall be inserted
in subsection (2) the words from the beginning of paragraph (a) to “bet” in paragraph (b) shall be omitted.
With respect to bets made on or after 29th March 1987 but before the betting commencement date within the meaning of section 6 of the
in section 16(1)
(charge of duty) after the words “on any bet” there shall be inserted
in section 17 (rates of duty) in subsection (1) paragraph (a) and, in paragraph (b), the words from the beginning to “
In Schedule 1 to the 1981 Act (supplementary provisions)—
in paragraph 1 (definitions) at the end of the definition of “general betting business” there shall be added the words
in paragraph 2 (power to make regulations for administration of general betting duty) in sub-paragraph (4)(a) after the words “liable for duty” there shall be inserted
The amendments made by subsection (3) above shall be deemed to have come into force on 29th March 1987.
During the period beginning with 29th March 1987 and ending with the betting commencement date within the meaning of section 6 of the Finance Act 1986, in Schedule 2 to the 1972 Act (supplementary provisions) the references to a business which involves, or may involve, general betting duty becoming payable by any person and the references to any activity by reason of which a person is or may be or become liable for that duty shall be deemed to have included respectively references to a business which would or might involve that duty becoming payable, and to an activity by reason of which a person would be or might be or become liable for that duty, if on-course bets were not excluded from that duty.
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In subsection (3) of section 26 of the 1981 Act (which provides that if one or more gaming machines are made available on any premises in such a way that they can be played, any gaming machine anywhere on the premises shall be treated as provided for gaming) after the word “and” there shall be inserted
After subsection (3) of the said section 26 there shall be inserted the following subsection—
The Commissioners may by regulations make provision for the purpose of enabling spare gaming machines to be kept on premises for use in the case of the breakdown of other gaming machines on those premises; and such regulations may provide that, in such circumstances and subject to such conditions as may be specified in the regulations, a gaming machine on any premises which is not made available as mentioned in subsection (3) above, or is not in a state in which it can be played, shall not be treated by virtue of that subsection as provided for gaming on those premises.
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In section 27 of the Customs and Excise Management Act 1979 (officers’ power of boarding) in subsection (1) for the words from “a vehicle” to “any officer” there shall be substituted
a vehicle is—
entering, leaving or about to leave the United Kingdom, within the prescribed area, within the limits of or entering or leaving a port or any land adjacent to a port and occupied wholly or mainly for the purpose of activities carried on at the port, at, entering or leaving an aerodrome, at, entering or leaving an approved wharf, transit shed, customs warehouse or free zone, or at, entering or leaving any such premises as are mentioned in subsection (1) of section 112 below, any officer
In section 28 of that Act (officers’ powers of access, etc.) in subsection (1) after the words “any vehicle” there shall be inserted
In section 58A of the Customs and Excise Management Act 1979 (local export control) at the end of subsection (1) there shall be inserted
In subsection (3)(b) of that section (conditions for the application of local export control) after the word “shipped” there shall be inserted
After subsection (7) of that section (power of Commissioners to relax requirements) there shall be inserted—
Without prejudice to the powers of the Commissioners under subsection (7) above, they may direct that, in relation to goods of a description specified in the directions which are shipped for exportation or exported by land by an exporter of a description so specified, paragraph (a) of subsection (3) above shall have effect as if— in sub-paragraph (i) the words “time and” were omitted; and for sub-paragraph (ii) there were substituted— at the time that notice is delivered or immediately thereafter, the exporter enters such paarticulars of the goods and of such other matters as may be required by the directions in a record maintained by him at such place as the proper officer may require; and the proper officer informs the exporter that he consents to the removal of the goods; and
In section 58D of that Act (operative date for Community purposes) in subsection (2)
(b) for the words following “above” there shall be substituted
After section 75 of the
Every person who is concerned (in whatever capacity) in the importation or exportation of goods of which an entry or specification is required for that purpose by or under this Act shall keep such records as the Commissioners may require. The Commissioners may require any records kept in pursuance of this section to be preserved for such period not exceeding four years as they may require. The duty under this section to preserve records may be discharged by the preservation of the information contained therein by such means as the Commissioners may approve; and where that information is so preserved a copy of any document forming part of the records shall, subject to the following provisions of this section, be admissible in evidence in any proceedings, whether civil or criminal, to the same extent as the records themselves. The Commissioners may, as a condition of an approval under subsection (3) above of any means of preserving information, impose such reasonable requirements as appear to them necessary for securing that the information will be as readily available to them as if the records themselves had been preserved. The Commissioners may at any time for reasonable cause revoke or vary the conditions of any approval given under subsection (3) above. A statement contained in a document produced by a computer shall not by virtue of subsection (3) above be admissible in evidence— in civil proceedings in England and Wales, except in accordance with sections 5 and 6 of the Civil Evidence Act 1968; in criminal proceedings in England and Wales, except in accordance with sections 68 to 70 of the Police and Criminal Evidence Act 1984; in civil proceedings in Northern Ireland, except in accordance with sections 2 and 3 of the Civil Evidence Act (Northern Ireland) 1971; and in criminal proceedings in Northern Ireland, except in accordance with the said sections 2 and 3, which shall, for the purposes of this section, apply with the necessary modifications to such proceedings.
In section 77 of the
Every person who is concerned (in whatever capacity) in the importation or exportation of goods for which an entry or specification is required for that purpose by or under this Act shall— furnish to the Commissioners, within such time and in such form as they may reasonably require, such information relating to the goods or to the importation or exportation as the Commissioners may reasonably specify; and if so required by an officer, produce or cause to be produced for inspection by the officer— at the principal place of business of the person upon whom the demand is made or at such other place as the officer may reasonably require, and at such time as the officer may reasonably require, any documents relating to the goods or to the importation or exportation. Where, by virtue of subsection (1) above, an officer has power to require the production of any documents from any such person as is referred to in that subsection, he shall have the like power to require production of the documents concerned from any other person who appears to the officer to be in possession of them; but where any such other person claims a lien on any document produced by him, the production shall be without prejudice to the lien. An officer may take copies of, or make extracts from, any document produced under subsection (1) or subsection (2) above. If it appears to him to be necessary to do so, an officer may, at a reasonable time and for a reasonable period, remove any document produced under subsection (1) or subsection (2) above and shall, on request, provide a receipt for any document so removed; and where a lien is claimed on a document produced under subsection (2) above, the removal of the document under this subsection shall not be regarded as breaking lien. Where a document removed by an officer under subsection (4) above is reasonably required for the proper conduct of a business, the officer shall, as soon as practicable, provide a copy of the document, free of charge, to the person by whom it was produced or caused to be produced. Where any documents removed under the powers conferred by this section are lost or damaged, the Commissioners shall be liable to compensate their owner for any expenses reasonably incurred by him in replacing or repairing the documents. If any person fails to comply with a requirement under this section, he shall be liable on summary conviction to a penalty of level 3 on the standard scale.