1979 c. 5.

S. 2(1)(3)(5) repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt.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S. 2(2)(a) repealed (8.11.1993) by S.I. 1993/2452, art. 3, Sch. 2

S. 2(2)(b) repealed by Finance Act 1990 (c. 29, SIF 107:2), s. 132, Sch. 19 Pt.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S. 2(4) repealed (1.10.1991) by Finance Act 1991 (c. 31, SIF 107:2), ss. 10, 123, Sch. 19 Pt.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Words in s. 2(6) repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt.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))

1979 c. 2.

S. 2(7)(8) repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))

1981 c. 63.

1986 c. 41.

1972 c. 11 (N.I.).

S. 4 repealed (3.5.1994 with effect in accordance with Sch. 3 of the amending Act) by 1994 c. 9, ss. 6, 258, Schs. 3, 26 Pt.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S. 5(1)(4)(5) repealed (3.5.1994 with effect in accordance with Sch. 3 of the amending Act) by 1994 c. 9, ss. 6, 258, Schs. 3, 26 Pt.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S. 6 repealed (1.1.1992) by S.I. 1991/2724, reg. 9

1979 c. 2.

1979 c. 2.

http://www.legislation.gov.uk/ukpga/1987/16/part/1/chapter/I/1994-09-01Finance Act 1987An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1987-05-15texttext/xmlenStatute Law Database2024-06-031994-09-01Part 1 Customs and Excise and Value Added TaxChapter I Customs and Excise Duties of excise
1 Unleaded petrol.1

After section 13 of the Hydrocarbon Oil Duties Act 1979 there shall be inserted the following section—

13A Rebate on unleaded petrol.1

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.

2

For the purposes of this section petrol is “unleaded” if it contains not more than 0.013 grams of lead per litre of petrol or, if the petrol is delivered for home use before 1st April 1990, not more than 0.020 grams of lead per litre of petrol.

3

Rebate shall not be allowed under this section in any case where it is allowed under section 14 below.

2

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 “ section 13A ”.

3

In section 27 of that Act (interpretation) in the definition of “rebate” after the words “section 11” there shall be inserted “ 13A ”.

4

This section shall be deemed to have come into force at 6 o’clock in the evening of 17th March 1987.

2 Part I Vehicles excise duty.1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

In Schedule 4 to each of the Acts of 1971 and 1972 (annual rates of duty on goods vehicles)—

a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6

. . . section 102 of the Customs and Excise Management Act of 1979, as it applies in relation to licences under the Act of 1971, shall have effect subject to the further amendments in Part III of Schedule 1 to this Act.

7

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3 Abolition of general betting duty on on-course bets.1

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 Betting and Gaming Duties Act 1981 (in this section referred to as “the 1981 Act”) and, accordingly, with respect to bets made on or after that date, section 1 of the 1981 Act (charge to, and rates of, duty) shall be amended as follows—

a

in subsection (1) after the words “on any bet” there shall be inserted “ which is not an on-course bet and ”; and

b

in subsection (2) the words from the beginning of paragraph (a) to “bet” in paragraph (b) shall be omitted.

2

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 Finance Act 1986, Part III of the Miscellaneous Transferred Excise Duties Act (Northern Ireland) 1972 (in this section referred to as “the 1972 Act”) (which made separate provision for Northern Ireland corresponding to that made by the 1981 Act and which ceased to have effect on the betting commencement date except in relation to bets made before that date) shall be deemed to have been amended as follows—

a

in section 16(1) (charge of duty) after the words “on any bet” there shall be inserted “ which is not an on-course bet and ”; and

b

in section 17 (rates of duty) in subsection (1) paragraph (a) and, in paragraph (b), the words from the beginning to “bet” shall be omitted.

3

In Schedule 1 to the 1981 Act (supplementary provisions)—

a

in paragraph 1 (definitions) at the end of the definition of “general betting business” there shall be added the words “ or would or might involve such sums becoming so payable if on-course bets were not excluded from that duty ”; and

b

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 “ or would be or might be or become liable for duty if on-course bets were not excluded from duty ”.

4

The amendments made by subsection (3) above shall be deemed to have come into force on 29th March 1987.

5

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.

4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5 Gaming machine licence duty: other amendments.1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

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 “ subject to subsection (3A) below ”.

3

After subsection (3) of the said section 26 there shall be inserted the following subsection—

3A

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.

4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendments of the Management Act
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7 Powers of search and access etc. in respect of vehicles. 1979 c. 2.1

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—

a

entering, leaving or about to leave the United Kingdom,

b

within the prescribed area,

c

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,

d

at, entering or leaving an aerodrome,

e

at, entering or leaving an approved wharf, transit shed, customs warehouse or free zone, or

f

at, entering or leaving any such premises as are mentioned in subsection (1) of section 112 below,

any officer

.

2

In section 28 of that Act (officers’ powers of access, etc.) in subsection (1) after the words “any vehicle” there shall be inserted “ which falls within paragraphs (a) to (f) of subsection (1) of section 27 above or is ”.

8 Local export control.1

In section 58A of the Customs and Excise Management Act 1979 (local export control) at the end of subsection (1) there shall be inserted “ and, subject to and to such modifications as may be specified in the directions, this section and section 58D below shall apply in relation to goods which, for the purposes of any Community regulation relating to export refunds or monetary compensatory amounts, are treated as exports as if the supply of the goods were their exportation or, as the case may require, their shipping for exportation ”.

2

In subsection (3)(b) of that section (conditions for the application of local export control) after the word “shipped” there shall be inserted “ for exportation or exported by land ”.

3

After subsection (7) of that section (power of Commissioners to relax requirements) there shall be inserted—

7A

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—

a

in sub-paragraph (i) the words “time and” were omitted; and

b

for sub-paragraph (ii) there were substituted—

ii

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

iii

the proper officer informs the exporter that he consents to the removal of the goods; and

4

In section 58D of that Act (operative date for Community purposes) in subsection (2) (b) for the words following “above” there shall be substituted “ as set out in section 58A(7A)(b) above, the day entry is made ”.

9 Records relating to importation and exportation.

After section 75 of the Customs and Excise Management Act 1979 there shall be inserted the following—

Keeping and preservation of records

75A Records relating to importation and exportation.1

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.

2

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.

3

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.

4

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.

5

The Commissioners may at any time for reasonable cause revoke or vary the conditions of any approval given under subsection (3) above.

6

A statement contained in a document produced by a computer shall not by virtue of subsection (3) above be admissible in evidence—

a

in civil proceedings in England and Wales, except in accordance with sections 5 and 6 of the Civil Evidence Act 1968;

b

in criminal proceedings in England and Wales, except in accordance with sections 68 to 70 of the Police and Criminal Evidence Act 1984;

c

in civil proceedings in Northern Ireland, except in accordance with sections 2 and 3 of the Civil Evidence Act (Northern Ireland) 1971; and

d

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.

10 Information powers.

In section 77 of the Customs and Excise Management Act 1979 (information in relation to goods imported, exported or shipped for carriage coastwise) in subsection (1)(a) the words “importation, exportation or” shall be omitted, and after that section there shall be inserted the following section—

77A Information powers.1

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—

a

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

b

if so required by an officer, produce or cause to be produced for inspection by the officer—

i

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

ii

at such time as the officer may reasonably require,

any documents relating to the goods or to the importation or exportation.

2

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.

3

An officer may take copies of, or make extracts from, any document produced under subsection (1) or subsection (2) above.

4

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.

5

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.

6

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.

7

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.

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<note class="commentary M" eId="c11285981">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/5">1979 c. 5</ref>
.
</p>
</note>
<note class="commentary F" eId="c11286141">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1987/16/section/2/1/3/5">S. 2(1)(3)(5)</ref>
repealed (1.9.1994) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/22">1994 c. 22</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/22/section/65">ss. 65</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/22/section/66/1">66(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/5/part/I">Sch. 5 Pt. I</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/22/section/57/4">s. 57(4)</ref>
)
</p>
</note>
<note class="commentary F" eId="c11286151">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1987/16/section/2/2/a">S. 2(2)(a)</ref>
repealed (8.11.1993) by
<ref href="http://www.legislation.gov.uk/id/uksi/1993/2452">S.I. 1993/2452</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1993/2452/article/3">art. 3</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1993/2452/schedule/2">Sch. 2</ref>
</p>
</note>
<note class="commentary F" eId="c11286161">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1987/16/section/2/2/b">S. 2(2)(b)</ref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1990/29">Finance Act 1990 (c. 29, SIF 107:2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1990/29/section/132">s. 132</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/19/part/II">Sch. 19 Pt. II</ref>
(in relation to licences taken out after 20.3.1990)
</p>
</note>
<note class="commentary F" eId="c11286181">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1987/16/section/2/4">S. 2(4)</ref>
repealed (1.10.1991) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31">Finance Act 1991 (c. 31, SIF 107:2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31/section/10">ss. 10</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31/section/123">123</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/19/part/IV">Sch. 19 Pt. IV</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2021">S.I. 1991/2021</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2021/article/2">art. 2</ref>
.
</p>
</note>
<note class="commentary F" eId="c11286201">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1987/16/section/2/6">s. 2(6)</ref>
repealed (1.9.1994) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/22">1994 c. 22</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/22/section/65">ss. 65</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/22/section/66/1">66(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/5/part/I">Sch. 5 Pt. I</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/22/section/57/4">s. 57(4)</ref>
)
</p>
</note>
<note class="commentary M" eId="c11286211">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2">1979 c. 2</ref>
.
</p>
</note>
<note class="commentary F" eId="c11286221">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1987/16/section/2/7/8">S. 2(7)(8)</ref>
repealed (1.9.1994) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/22">1994 c. 22</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/22/section/65">ss. 65</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/22/section/66/1">66(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/5/part/I">Sch. 5 Pt. I</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/22/section/57/4">s. 57(4)</ref>
)
</p>
</note>
<note class="commentary M" eId="c11286241">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/63">1981 c. 63</ref>
.
</p>
</note>
<note class="commentary M" eId="c11286251">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1986/41">1986 c. 41</ref>
.
</p>
</note>
<note class="commentary M" eId="c11286261">
<p>
<ref href="http://www.legislation.gov.uk/id/apni/1972/11">1972 c. 11 (N.I.)</ref>
.
</p>
</note>
<note class="commentary F" eId="c11286281">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1987/16/section/4">S. 4</ref>
repealed (3.5.1994 with effect in accordance with
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/3">Sch. 3</ref>
of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/6">ss. 6</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/258">258</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/3">Schs. 3</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/26">26</ref>
Pt. II Note
</p>
</note>
<note class="commentary F" eId="c11286291">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1987/16/section/5/1/4/5">S. 5(1)(4)(5)</ref>
repealed (3.5.1994 with effect in accordance with
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/3">Sch. 3</ref>
of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/6">ss. 6</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/258">258</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/3">Schs. 3</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/26">26</ref>
Pt. II Note
</p>
</note>
<note class="commentary F" eId="c11286331">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1987/16/section/6">S. 6</ref>
repealed (1.1.1992) by
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2724">S.I. 1991/2724</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2724/regulation/9">reg. 9</ref>
</p>
</note>
<note class="commentary M" eId="c11286341">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2">1979 c. 2</ref>
.
</p>
</note>
<note class="commentary M" eId="c11286351">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2">1979 c. 2</ref>
.
</p>
</note>
</notes>
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<dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.</dc:description>
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<portionBody period="#period1">
<part eId="part-1" period="#period2">
<num>Part 1</num>
<heading> Customs and Excise and Value Added Tax</heading>
<chapter eId="part-1-chapter-I" period="#period2">
<num>Chapter I</num>
<heading> Customs and Excise</heading>
<hcontainer name="crossheading" eId="part-1-chapter-I-crossheading-duties-of-excise" period="#period2">
<heading> Duties of excise</heading>
<section eId="section-1" period="#period2">
<num>1</num>
<heading> Unleaded petrol.</heading>
<subsection eId="section-1-1">
<num>1</num>
<content>
<p>
After section 13 of the
<noteRef href="#c11285981" marker="M1" class="commentary M"/>
Hydrocarbon Oil Duties Act 1979 there shall be inserted the following section—
</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<section eId="d4e104">
<num>13A</num>
<heading> Rebate on unleaded petrol.</heading>
<subsection eId="d4e108">
<num>1</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="d4e114">
<num>2</num>
<content>
<p>
For the purposes of this section petrol is “
<term refersTo="#term-unleaded">unleaded</term>
” if it contains not more than 0.013 grams of lead per litre of petrol or, if the petrol is delivered for home use before 1st April 1990, not more than 0.020 grams of lead per litre of petrol.
</p>
</content>
</subsection>
<subsection eId="d4e123">
<num>3</num>
<content>
<p>Rebate shall not be allowed under this section in any case where it is allowed under section 14 below.</p>
</content>
</subsection>
</section>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-1-2">
<num>2</num>
<content>
<p>
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
<mod>
<quotedText>“ section 13A ”</quotedText>
</mod>
.
</p>
</content>
</subsection>
<subsection eId="section-1-3">
<num>3</num>
<content>
<p>
In section 27 of that Act (interpretation) in the definition of “rebate” after the words “section 11” there shall be inserted
<mod>
<quotedText>“ 13A ”</quotedText>
</mod>
.
</p>
</content>
</subsection>
<subsection eId="section-1-4">
<num>4</num>
<content>
<p>This section shall be deemed to have come into force at 6 o’clock in the evening of 17th March 1987.</p>
</content>
</subsection>
</section>
<section eId="section-2" period="#period5">
<num>2</num>
<heading> Part I Vehicles excise duty.</heading>
<subsection eId="section-2-1">
<num>
<noteRef href="#c11286141" marker="F1" class="commentary F"/>
1
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-2-2">
<num>2</num>
<intro>
<p>In Schedule 4 to each of the Acts of 1971 and 1972 (annual rates of duty on goods vehicles)—</p>
</intro>
<paragraph eId="section-2-2-a">
<num>
<noteRef href="#c11286151" marker="F2" class="commentary F"/>
a
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
<paragraph eId="section-2-2-b">
<num>b</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c11286161" marker="F3" class="commentary F"/>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-2-3">
<num>
<noteRef href="#c11286141" marker="F1" class="commentary F"/>
3
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-2-4">
<num>
<noteRef href="#c11286181" marker="F4" class="commentary F"/>
4
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-2-5">
<num>
<noteRef href="#c11286141" marker="F1" class="commentary F"/>
5
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-2-6">
<num>6</num>
<content>
<p>
<noteRef href="#c11286201" marker="F5" class="commentary F"/>
. . . section 102 of the
<noteRef href="#c11286211" marker="M2" class="commentary M"/>
Customs and Excise Management Act of 1979, as it applies in relation to licences under the Act of 1971, shall have effect subject to the further amendments in Part III of Schedule 1 to this Act.
</p>
</content>
</subsection>
<subsection eId="section-2-7">
<num>
<noteRef href="#c11286221" marker="F6" class="commentary F"/>
7
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-2-8">
<num>
<noteRef href="#c11286221" marker="F6" class="commentary F"/>
8
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
<section eId="section-3">
<num>3</num>
<heading> Abolition of general betting duty on on-course bets.</heading>
<subsection eId="section-3-1">
<num>1</num>
<intro>
<p>
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
<noteRef href="#c11286241" marker="M3" class="commentary M"/>
Betting and Gaming Duties Act 1981 (in this section referred to as “
<term refersTo="#term-the-1981-act">the 1981 Act</term>
”) and, accordingly, with respect to bets made on or after that date, section 1 of the 1981 Act (charge to, and rates of, duty) shall be amended as follows—
</p>
</intro>
<paragraph eId="section-3-1-a">
<num>a</num>
<content>
<p>
in subsection (1) after the words “on any bet” there shall be inserted
<mod>
<quotedText>“ which is not an on-course bet and ”</quotedText>
</mod>
; and
</p>
</content>
</paragraph>
<paragraph eId="section-3-1-b">
<num>b</num>
<content>
<p>in subsection (2) the words from the beginning of paragraph (a) to “bet” in paragraph (b) shall be omitted.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-3-2">
<num>2</num>
<intro>
<p>
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
<noteRef href="#c11286251" marker="M4" class="commentary M"/>
Finance Act 1986, Part III of the
<noteRef href="#c11286261" marker="M5" class="commentary M"/>
Miscellaneous Transferred Excise Duties Act (Northern Ireland) 1972 (in this section referred to as “
<term refersTo="#term-the-1972-act">the 1972 Act</term>
”) (which made separate provision for Northern Ireland corresponding to that made by the 1981 Act and which ceased to have effect on the betting commencement date except in relation to bets made before that date) shall be deemed to have been amended as follows—
</p>
</intro>
<paragraph eId="section-3-2-a">
<num>a</num>
<content>
<p>
in section 16(1) (charge of duty) after the words “on any bet” there shall be inserted
<mod>
<quotedText>“ which is not an on-course bet and ”</quotedText>
</mod>
; and
</p>
</content>
</paragraph>
<paragraph eId="section-3-2-b">
<num>b</num>
<content>
<p>
in section 17 (rates of duty) in subsection (1) paragraph (a) and, in paragraph (b), the words from the beginning to “
<term refersTo="#term-bet">bet</term>
” shall be omitted.
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-3-3">
<num>3</num>
<intro>
<p>In Schedule 1 to the 1981 Act (supplementary provisions)—</p>
</intro>
<paragraph eId="section-3-3-a">
<num>a</num>
<content>
<p>
in paragraph 1 (definitions) at the end of the definition of “general betting business” there shall be added the words
<mod>
<quotedText>“ or would or might involve such sums becoming so payable if on-course bets were not excluded from that duty ”</quotedText>
</mod>
; and
</p>
</content>
</paragraph>
<paragraph eId="section-3-3-b">
<num>b</num>
<content>
<p>
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
<mod>
<quotedText>“ or would be or might be or become liable for duty if on-course bets were not excluded from duty ”</quotedText>
</mod>
.
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-3-4">
<num>4</num>
<content>
<p>The amendments made by subsection (3) above shall be deemed to have come into force on 29th March 1987.</p>
</content>
</subsection>
<subsection eId="section-3-5">
<num>5</num>
<content>
<p>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.</p>
</content>
</subsection>
</section>
<section eId="section-4" period="#period4">
<num>
<noteRef href="#c11286281" marker="F7" class="commentary F"/>
4
</num>
<heading>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</heading>
<content>
<p/>
</content>
</section>
<section eId="section-5" period="#period4">
<num>5</num>
<heading> Gaming machine licence duty: other amendments.</heading>
<subsection eId="section-5-1">
<num>
<noteRef href="#c11286291" marker="F8" class="commentary F"/>
1
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-5-2">
<num>2</num>
<content>
<p>
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
<mod>
<quotedText>“ subject to subsection (3A) below ”</quotedText>
</mod>
.
</p>
</content>
</subsection>
<subsection eId="section-5-3">
<num>3</num>
<content>
<p>After subsection (3) of the said section 26 there shall be inserted the following subsection—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<subsection eId="d4e370">
<num>3A</num>
<content>
<p>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.</p>
</content>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-5-4">
<num>
<noteRef href="#c11286291" marker="F8" class="commentary F"/>
4
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-5-5">
<num>
<noteRef href="#c11286291" marker="F8" class="commentary F"/>
5
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" eId="part-1-chapter-I-crossheading-amendments-of-the-management-act">
<heading> Amendments of the Management Act</heading>
<section eId="section-6" period="#period3">
<num>
<noteRef href="#c11286331" marker="F9" class="commentary F"/>
6
</num>
<heading>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</heading>
<content>
<p/>
</content>
</section>
<section eId="section-7">
<num>7</num>
<heading>
Powers of search and access
<abbr title="et cetera" xml:lang="la">etc.</abbr>
in respect of vehicles. 1979 c. 2.
</heading>
<subsection eId="section-7-1">
<num>1</num>
<content>
<p>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</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<p class="run-on">a vehicle is— </p>
<paragraph eId="d4e421">
<num>a</num>
<content>
<p>entering, leaving or about to leave the United Kingdom,</p>
</content>
</paragraph>
<paragraph eId="d4e427">
<num>b</num>
<content>
<p>within the prescribed area,</p>
</content>
</paragraph>
<paragraph eId="d4e433">
<num>c</num>
<content>
<p>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,</p>
</content>
</paragraph>
<paragraph eId="d4e439">
<num>d</num>
<content>
<p>at, entering or leaving an aerodrome,</p>
</content>
</paragraph>
<paragraph eId="d4e445">
<num>e</num>
<content>
<p>at, entering or leaving an approved wharf, transit shed, customs warehouse or free zone, or</p>
</content>
</paragraph>
<paragraph eId="d4e451">
<num>f</num>
<content>
<p>at, entering or leaving any such premises as are mentioned in subsection (1) of section 112 below,</p>
</content>
</paragraph>
<p>any officer </p>
</quotedStructure>
</mod>
<inline name="AppendText">.</inline>
</p>
</content>
</subsection>
<subsection eId="section-7-2">
<num>2</num>
<content>
<p>
In section 28 of that Act (officers’ powers of access,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
) in subsection (1) after the words “any vehicle” there shall be inserted
<mod>
<quotedText>“ which falls within paragraphs (a) to (f) of subsection (1) of section 27 above or is ”</quotedText>
</mod>
.
</p>
</content>
</subsection>
</section>
<section eId="section-8">
<num>8</num>
<heading> Local export control.</heading>
<subsection eId="section-8-1">
<num>1</num>
<content>
<p>
In section 58A of the Customs and Excise Management Act 1979 (local export control) at the end of subsection (1) there shall be inserted
<mod>
<quotedText>“ and, subject to and to such modifications as may be specified in the directions, this section and section 58D below shall apply in relation to goods which, for the purposes of any Community regulation relating to export refunds or monetary compensatory amounts, are treated as exports as if the supply of the goods were their exportation or, as the case may require, their shipping for exportation ”</quotedText>
</mod>
.
</p>
</content>
</subsection>
<subsection eId="section-8-2">
<num>2</num>
<content>
<p>
In subsection (3)(b) of that section (conditions for the application of local export control) after the word “shipped” there shall be inserted
<mod>
<quotedText>“ for exportation or exported by land ”</quotedText>
</mod>
.
</p>
</content>
</subsection>
<subsection eId="section-8-3">
<num>3</num>
<content>
<p>After subsection (7) of that section (power of Commissioners to relax requirements) there shall be inserted—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<subsection eId="d4e505">
<num>7A</num>
<intro>
<p>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—</p>
</intro>
<paragraph eId="d4e511">
<num>a</num>
<content>
<p>in sub-paragraph (i) the words “time and” were omitted; and</p>
</content>
</paragraph>
<paragraph eId="d4e517">
<num>b</num>
<intro>
<p>for sub-paragraph (ii) there were substituted—</p>
</intro>
<subparagraph eId="d4e523">
<num>ii</num>
<content>
<p>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</p>
</content>
</subparagraph>
<subparagraph eId="d4e529">
<num>iii</num>
<content>
<p>the proper officer informs the exporter that he consents to the removal of the goods; and</p>
</content>
</subparagraph>
</paragraph>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-8-4">
<num>4</num>
<content>
<p>
In section 58D of that Act (operative date for Community purposes) in subsection (2) (b) for the words following “above” there shall be substituted
<mod>
<quotedText>“ as set out in section 58A(7A)(b) above, the day entry is made ”</quotedText>
</mod>
.
</p>
</content>
</subsection>
</section>
<section eId="section-9">
<num>9</num>
<heading> Records relating to importation and exportation.</heading>
<content>
<p>
After section 75 of the
<noteRef href="#c11286341" marker="M6" class="commentary M"/>
Customs and Excise Management Act 1979 there shall be inserted the following—
</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<hcontainer name="crossheading" eId="d4e556">
<heading> Keeping and preservation of records</heading>
<section eId="d4e562">
<num>75A</num>
<heading> Records relating to importation and exportation.</heading>
<subsection eId="d4e566">
<num>1</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="d4e572">
<num>2</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="d4e578">
<num>3</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="d4e584">
<num>4</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="d4e590">
<num>5</num>
<content>
<p>The Commissioners may at any time for reasonable cause revoke or vary the conditions of any approval given under subsection (3) above.</p>
</content>
</subsection>
<subsection eId="d4e596">
<num>6</num>
<intro>
<p>A statement contained in a document produced by a computer shall not by virtue of subsection (3) above be admissible in evidence—</p>
</intro>
<paragraph eId="d4e602">
<num>a</num>
<content>
<p>in civil proceedings in England and Wales, except in accordance with sections 5 and 6 of the Civil Evidence Act 1968;</p>
</content>
</paragraph>
<paragraph eId="d4e608">
<num>b</num>
<content>
<p>in criminal proceedings in England and Wales, except in accordance with sections 68 to 70 of the Police and Criminal Evidence Act 1984;</p>
</content>
</paragraph>
<paragraph eId="d4e614">
<num>c</num>
<content>
<p>in civil proceedings in Northern Ireland, except in accordance with sections 2 and 3 of the Civil Evidence Act (Northern Ireland) 1971; and</p>
</content>
</paragraph>
<paragraph eId="d4e620">
<num>d</num>
<content>
<p>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.</p>
</content>
</paragraph>
</subsection>
</section>
</hcontainer>
</quotedStructure>
</mod>
</p>
</content>
</section>
<section eId="section-10">
<num>10</num>
<heading> Information powers.</heading>
<content>
<p>
In section 77 of the
<noteRef href="#c11286351" marker="M7" class="commentary M"/>
Customs and Excise Management Act 1979 (information in relation to goods imported, exported or shipped for carriage coastwise) in subsection (1)(a) the words “
<term refersTo="#term-importation-exportation-or">importation, exportation or</term>
” shall be omitted, and after that section there shall be inserted the following section—
</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<section eId="d4e644">
<num>77A</num>
<heading> Information powers.</heading>
<subsection eId="d4e648">
<num>1</num>
<intro>
<p>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—</p>
</intro>
<paragraph eId="d4e654">
<num>a</num>
<content>
<p>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</p>
</content>
</paragraph>
<paragraph eId="d4e660">
<num>b</num>
<intro>
<p>if so required by an officer, produce or cause to be produced for inspection by the officer—</p>
</intro>
<subparagraph eId="d4e666">
<num>i</num>
<content>
<p>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</p>
</content>
</subparagraph>
<subparagraph eId="d4e672">
<num>ii</num>
<content>
<p>at such time as the officer may reasonably require,</p>
</content>
</subparagraph>
<wrapUp>
<p>any documents relating to the goods or to the importation or exportation.</p>
</wrapUp>
</paragraph>
</subsection>
<subsection eId="d4e680">
<num>2</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="d4e686">
<num>3</num>
<content>
<p>An officer may take copies of, or make extracts from, any document produced under subsection (1) or subsection (2) above.</p>
</content>
</subsection>
<subsection eId="d4e692">
<num>4</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="d4e698">
<num>5</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="d4e704">
<num>6</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="d4e710">
<num>7</num>
<content>
<p>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.</p>
</content>
</subsection>
</section>
</quotedStructure>
</mod>
</p>
</content>
</section>
</hcontainer>
</chapter>
</part>
</portionBody>
</portion>
</akomaNtoso>