http://www.legislation.gov.uk/ukpga/1987/16/schedule/1Finance 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 Database2024-06-03Expert Participation2024-02-22 SCHEDULESSCHEDULE 1 Vehicles Excise DutyPart I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part II Recovery Vehicles Interpretation1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Exclusion of recovery vehicles from trade licences5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Part III Miscellaneous Amendments Introductory7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Additional liability for evasion of duty8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Offences relating to trade licences14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Regulations concerning transfer <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation> of vehicles16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Increase of certain penalties for offences under regulations18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dishonoured cheques20In subsection (3) of section 102 of the Customs and Excise Management Act 1979 (penalty for failure to deliver up excise licence following dishonour of cheque) after paragraph (a) there shall be inserted the following paragraph—aawhere the licence is a licence under the Vehicles (Excise) Act 1971, a penalty of whichever is the greater of—ilevel 3 on the standard scale, oriian amount equal to five times the annual rate of duty that was payable on the grant of the licence or would have been so payable if it had been taken out for a period of twelve months.21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sch. 1 Pts. I, II para. 3 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)Sch. 1 Pt. II para. 1 repealed (1.9.1994) by 1994 c. 22, s. 65, Sch. 5 Pt. I (with s. 57(4))Sch. 1 Pt. II para. 2 repealed (1.9.1994) by 1994 c. 22, s. 65, Sch. 5 Pt. I (with s. 57(4))Sch. 1 Pts. I, II para. 3 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)Sch. 1 Pt. II para. 4 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)Sch. 1 Pt. II para. 5 repealed (1.9.1994) by 1994 c. 22, s. 65, Sch. 5 Pt. I (with s. 57(4))Sch. 1 para. 6 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.Sch. 1 Pt. III para. 7 repealed (1.9.1994) by 1994 c. 22, s. 65, Sch. 5 Pt. I (with s. 57(4))Sch. 1 Pt. III para. 8 repealed (1.9.1994) by 1994 c. 22, s. 65, Sch. 5 Pt. I (with s. 57(4))Sch. 1 para. 9 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.Sch. 1 Pt. III para. 10 repealed (1.9.1994) by 1994 c. 22, s. 65, Sch. 5 Pt. I (with s. 57(4))Sch. 1 para. 11 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.Sch. 1 Pt. III para. 12 repealed (1.9.1994) by 1994 c. 22, s. 65, Sch. 5 Pt. I (with s. 57(4))Sch. 1 para. 13 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.Sch. 1 Pt. III para. 14 repealed (1.9.1994) by 1994 c. 22, s. 65, Sch. 5 Pt. I (with s. 57(4))Sch. 1 para. 15 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.Sch. 1 Pt. III para. 16 repealed (1.9.1994) by 1994 c. 22, s. 65, Sch. 5 Pt. I (with s. 57(4))Sch. 1 para. 17 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.Sch. 1 Pt. III para. 18 repealed (1.9.1994) by 1994 c. 22, s. 65, Sch. 5 Pt. ISch. 1 para. 19 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.2.1979 c. 2. Sch. 1 para. 21 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.
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<Title> Vehicles Excise Duty</Title>
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<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1987/16/schedule/1/paragraph/15" IdURI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/paragraph/15" RestrictExtent="E+W+S+N.I." RestrictStartDate="1991-10-01" id="schedule-1-paragraph-15">
<Pnumber>
<CommentaryRef Ref="c11287481"/>
15
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1987/16/schedule/1/part/III/crossheading/regulations-concerning-transfer-etc-of-vehicles" IdURI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/III/crossheading/regulations-concerning-transfer-etc-of-vehicles" NumberOfProvisions="2" id="schedule-1-part-III-crossheading-regulations-concerning-transfer-etc-of-vehicles">
<Title>
Regulations concerning transfer
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
of vehicles
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1987/16/schedule/1/paragraph/16" IdURI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/paragraph/16" RestrictExtent="E+W+S+N.I." RestrictStartDate="1994-09-01" id="schedule-1-paragraph-16">
<Pnumber>
<CommentaryRef Ref="c11287521"/>
16
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1987/16/schedule/1/paragraph/17" IdURI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/paragraph/17" RestrictExtent="E+W+S+N.I." RestrictStartDate="1991-10-01" id="schedule-1-paragraph-17">
<Pnumber>
<CommentaryRef Ref="c11287541"/>
17
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1987/16/schedule/1/part/III/crossheading/increase-of-certain-penalties-for-offences-under-regulations" IdURI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/III/crossheading/increase-of-certain-penalties-for-offences-under-regulations" NumberOfProvisions="2" id="schedule-1-part-III-crossheading-increase-of-certain-penalties-for-offences-under-regulations">
<Title> Increase of certain penalties for offences under regulations</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1987/16/schedule/1/paragraph/18" IdURI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/paragraph/18" RestrictExtent="E+W+S+N.I." RestrictStartDate="1994-09-01" id="schedule-1-paragraph-18">
<Pnumber>
<CommentaryRef Ref="c11287571"/>
18
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1987/16/schedule/1/paragraph/19" IdURI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/paragraph/19" RestrictExtent="E+W+S+N.I." RestrictStartDate="1991-10-01" id="schedule-1-paragraph-19">
<Pnumber>
<CommentaryRef Ref="c11287581"/>
19
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1987/16/schedule/1/part/III/crossheading/dishonoured-cheques" IdURI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/III/crossheading/dishonoured-cheques" NumberOfProvisions="2" id="schedule-1-part-III-crossheading-dishonoured-cheques">
<Title> Dishonoured cheques</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1987/16/schedule/1/paragraph/20" IdURI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/paragraph/20" id="schedule-1-paragraph-20">
<Pnumber>20</Pnumber>
<P1para>
<Text>
In subsection (3) of section 102 of the
<CommentaryRef Ref="c11287591"/>
Customs and Excise Management Act 1979 (penalty for failure to deliver up excise licence following dishonour of cheque) after paragraph (a) there shall be inserted the following paragraph—
</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P3>
<Pnumber>aa</Pnumber>
<P3para>
<Text>where the licence is a licence under the Vehicles (Excise) Act 1971, a penalty of whichever is the greater of—</Text>
<P4>
<Pnumber>i</Pnumber>
<P4para>
<Text>level 3 on the standard scale, or</Text>
</P4para>
</P4>
<P4>
<Pnumber>ii</Pnumber>
<P4para>
<Text>an amount equal to five times the annual rate of duty that was payable on the grant of the licence or would have been so payable if it had been taken out for a period of twelve months.</Text>
</P4para>
</P4>
</P3para>
</P3>
</BlockAmendment>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1987/16/schedule/1/paragraph/21" IdURI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/paragraph/21" RestrictExtent="E+W+S+N.I." RestrictStartDate="1991-10-01" id="schedule-1-paragraph-21">
<Pnumber>
<CommentaryRef Ref="c11287611"/>
21
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</Pblock>
</Part>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
<Commentaries>
<Commentary id="c11287291" Type="F">
<Para>
<Text>
<CitationSubRef id="c00235" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/I" SectionRef="schedule-1-part-I">Sch. 1 Pts. I</CitationSubRef>
,
<CitationSubRef id="c00236" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/II" SectionRef="schedule-1-part-II">II</CitationSubRef>
para. 3 repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00237" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 107:2)</Citation>
,
<CitationSubRef id="c00238" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/132" CitationRef="c00237" SectionRef="section-132">s. 132</CitationSubRef>
,
<CitationSubRef id="c00239" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/19/part/II" Operative="true" CitationRef="c00237" SectionRef="schedule-19-part-II">Sch. 19 Pt. II</CitationSubRef>
(in relation to licences taken out after 20.3.1990)
</Text>
</Para>
</Commentary>
<Commentary id="c11287321" Type="F">
<Para>
<Text>
<CitationSubRef id="c00240" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/II/paragraph/1" SectionRef="schedule-1-part-II-paragraph-1">Sch. 1 Pt. II para. 1</CitationSubRef>
repealed (1.9.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/22" id="c00241" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="22">1994 c. 22</Citation>
,
<CitationSubRef id="c00242" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/65" CitationRef="c00241" SectionRef="section-65">s. 65</CitationSubRef>
,
<CitationSubRef id="c00243" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/5/part/I" Operative="true" CitationRef="c00241" SectionRef="schedule-5-part-I">Sch. 5 Pt. I</CitationSubRef>
(with
<CitationSubRef id="c00244" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/57/4" CitationRef="c00241" SectionRef="section-57-4">s. 57(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11287331" Type="F">
<Para>
<Text>
<CitationSubRef id="c00245" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/II/paragraph/2" SectionRef="schedule-1-part-II-paragraph-2">Sch. 1 Pt. II para. 2</CitationSubRef>
repealed (1.9.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/22" id="c00246" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="22">1994 c. 22</Citation>
,
<CitationSubRef id="c00247" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/65" CitationRef="c00246" SectionRef="section-65">s. 65</CitationSubRef>
,
<CitationSubRef id="c00248" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/5/part/I" Operative="true" CitationRef="c00246" SectionRef="schedule-5-part-I">Sch. 5 Pt. I</CitationSubRef>
(with
<CitationSubRef id="c00249" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/57/4" CitationRef="c00246" SectionRef="section-57-4">s. 57(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11287341" Type="F">
<Para>
<Text>
<CitationSubRef id="c00250" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/I" SectionRef="schedule-1-part-I">Sch. 1 Pts. I</CitationSubRef>
,
<CitationSubRef id="c00251" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/II" SectionRef="schedule-1-part-II">II</CitationSubRef>
para. 3 repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00252" Year="1990" Class="UnitedKingdomPublicGeneralAct" Number="29" Title="Finance Act 1990">Finance Act 1990 (c. 29, SIF 107:2)</Citation>
,
<CitationSubRef id="c00253" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/section/132" CitationRef="c00252" SectionRef="section-132">s. 132</CitationSubRef>
,
<CitationSubRef id="c00254" URI="http://www.legislation.gov.uk/id/ukpga/1990/29/schedule/19/part/II" Operative="true" CitationRef="c00252" SectionRef="schedule-19-part-II">Sch. 19 Pt. II</CitationSubRef>
(in relation to licences taken out after 20.3.1990)
</Text>
</Para>
</Commentary>
<Commentary id="c11287351" Type="F">
<Para>
<Text>
<CitationSubRef id="c00255" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/II/paragraph/4" SectionRef="schedule-1-part-II-paragraph-4">Sch. 1 Pt. II para. 4</CitationSubRef>
repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/26" id="c00256" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 1989">Finance Act 1989 (c. 26, SIF 107:2)</Citation>
,
<CitationSubRef id="c00257" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/187/1" CitationRef="c00256" SectionRef="section-187-1">s. 187(1)</CitationSubRef>
,
<CitationSubRef id="c00258" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/schedule/17/part/II" Operative="true" CitationRef="c00256" SectionRef="schedule-17-part-II">Sch. 17 Pt. II</CitationSubRef>
(in relation to licences taken out after 14.3.1989)
</Text>
</Para>
</Commentary>
<Commentary id="c11287361" Type="F">
<Para>
<Text>
<CitationSubRef id="c00259" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/II/paragraph/5" SectionRef="schedule-1-part-II-paragraph-5">Sch. 1 Pt. II para. 5</CitationSubRef>
repealed (1.9.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/22" id="c00260" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="22">1994 c. 22</Citation>
,
<CitationSubRef id="c00261" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/65" CitationRef="c00260" SectionRef="section-65">s. 65</CitationSubRef>
,
<CitationSubRef id="c00262" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/5/part/I" Operative="true" CitationRef="c00260" SectionRef="schedule-5-part-I">Sch. 5 Pt. I</CitationSubRef>
(with
<CitationSubRef id="c00263" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/57/4" CitationRef="c00260" SectionRef="section-57-4">s. 57(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11287371" Type="F">
<Para>
<Text>
<CitationSubRef id="c00264" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/paragraph/6" SectionRef="schedule-1-paragraph-6">Sch. 1 para. 6</CitationSubRef>
repealed (1.10.1991) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/31" id="c00265" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="31" Title="Finance Act 1991">Finance Act 1991 (c. 31, SIF 107:2)</Citation>
,
<CitationSubRef id="c00266" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/10" CitationRef="c00265" SectionRef="section-10">ss. 10</CitationSubRef>
,
<CitationSubRef id="c00267" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/123" CitationRef="c00265" SectionRef="section-123">123</CitationSubRef>
,
<CitationSubRef id="c00268" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/19/part/IV" Operative="true" CitationRef="c00265" SectionRef="schedule-19-part-IV">Sch. 19 Pt.IV</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2021" id="c00269" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2021">S.I. 1991/2021</Citation>
,
<CitationSubRef id="c00270" URI="http://www.legislation.gov.uk/id/uksi/1991/2021/article/2" Operative="true" CitationRef="c00269" SectionRef="article-2">art.2</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c11287401" Type="F">
<Para>
<Text>
<CitationSubRef id="c00271" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/III/paragraph/7" SectionRef="schedule-1-part-III-paragraph-7">Sch. 1 Pt. III para. 7</CitationSubRef>
repealed (1.9.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/22" id="c00272" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="22">1994 c. 22</Citation>
,
<CitationSubRef id="c00273" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/65" CitationRef="c00272" SectionRef="section-65">s. 65</CitationSubRef>
,
<CitationSubRef id="c00274" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/5/part/I" Operative="true" CitationRef="c00272" SectionRef="schedule-5-part-I">Sch. 5 Pt. I</CitationSubRef>
(with
<CitationSubRef id="c00275" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/57/4" CitationRef="c00272" SectionRef="section-57-4">s. 57(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11287411" Type="F">
<Para>
<Text>
<CitationSubRef id="c00276" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/III/paragraph/8" SectionRef="schedule-1-part-III-paragraph-8">Sch. 1 Pt. III para. 8</CitationSubRef>
repealed (1.9.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/22" id="c00277" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="22">1994 c. 22</Citation>
,
<CitationSubRef id="c00278" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/65" CitationRef="c00277" SectionRef="section-65">s. 65</CitationSubRef>
,
<CitationSubRef id="c00279" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/5/part/I" Operative="true" CitationRef="c00277" SectionRef="schedule-5-part-I">Sch. 5 Pt. I</CitationSubRef>
(with
<CitationSubRef id="c00280" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/57/4" CitationRef="c00277" SectionRef="section-57-4">s. 57(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11287421" Type="F">
<Para>
<Text>
<CitationSubRef id="c00281" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/paragraph/9" SectionRef="schedule-1-paragraph-9">Sch. 1 para. 9</CitationSubRef>
repealed (1.10.1991) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/31" id="c00282" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="31" Title="Finance Act 1991">Finance Act 1991 (c. 31, SIF 107:2)</Citation>
,
<CitationSubRef id="c00283" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/10" CitationRef="c00282" SectionRef="section-10">ss. 10</CitationSubRef>
,
<CitationSubRef id="c00284" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/123" CitationRef="c00282" SectionRef="section-123">123</CitationSubRef>
,
<CitationSubRef id="c00285" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/19/part/IV" Operative="true" CitationRef="c00282" SectionRef="schedule-19-part-IV">Sch. 19 Pt. IV</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2021" id="c00286" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2021">S.I. 1991/2021</Citation>
,
<CitationSubRef id="c00287" URI="http://www.legislation.gov.uk/id/uksi/1991/2021/article/2" Operative="true" CitationRef="c00286" SectionRef="article-2">art.2</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c11287431" Type="F">
<Para>
<Text>
<CitationSubRef id="c00288" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/III/paragraph/10" SectionRef="schedule-1-part-III-paragraph-10">Sch. 1 Pt. III para. 10</CitationSubRef>
repealed (1.9.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/22" id="c00289" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="22">1994 c. 22</Citation>
,
<CitationSubRef id="c00290" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/65" CitationRef="c00289" SectionRef="section-65">s. 65</CitationSubRef>
,
<CitationSubRef id="c00291" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/5/part/I" Operative="true" CitationRef="c00289" SectionRef="schedule-5-part-I">Sch. 5 Pt. I</CitationSubRef>
(with
<CitationSubRef id="c00292" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/57/4" CitationRef="c00289" SectionRef="section-57-4">s. 57(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11287441" Type="F">
<Para>
<Text>
<CitationSubRef id="c00293" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/paragraph/11" SectionRef="schedule-1-paragraph-11">Sch. 1 para. 11</CitationSubRef>
repealed (1.10.1991) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/31" id="c00294" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="31" Title="Finance Act 1991">Finance Act 1991 (c. 31, SIF 107:2)</Citation>
,
<CitationSubRef id="c00295" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/10" CitationRef="c00294" SectionRef="section-10">ss. 10</CitationSubRef>
,
<CitationSubRef id="c00296" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/123" CitationRef="c00294" SectionRef="section-123">123</CitationSubRef>
,
<CitationSubRef id="c00297" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/19/part/IV" Operative="true" CitationRef="c00294" SectionRef="schedule-19-part-IV">Sch. 19 Pt. IV</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2021" id="c00298" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2021">S.I. 1991/2021</Citation>
,
<CitationSubRef id="c00299" URI="http://www.legislation.gov.uk/id/uksi/1991/2021/article/2" Operative="true" CitationRef="c00298" SectionRef="article-2">art.2</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c11287451" Type="F">
<Para>
<Text>
<CitationSubRef id="c00300" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/III/paragraph/12" SectionRef="schedule-1-part-III-paragraph-12">Sch. 1 Pt. III para. 12</CitationSubRef>
repealed (1.9.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/22" id="c00301" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="22">1994 c. 22</Citation>
,
<CitationSubRef id="c00302" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/65" CitationRef="c00301" SectionRef="section-65">s. 65</CitationSubRef>
,
<CitationSubRef id="c00303" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/5/part/I" Operative="true" CitationRef="c00301" SectionRef="schedule-5-part-I">Sch. 5 Pt. I</CitationSubRef>
(with
<CitationSubRef id="c00304" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/57/4" CitationRef="c00301" SectionRef="section-57-4">s. 57(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11287461" Type="F">
<Para>
<Text>
<CitationSubRef id="c00305" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/paragraph/13" SectionRef="schedule-1-paragraph-13">Sch. 1 para. 13</CitationSubRef>
repealed (1.10.1991) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/31" id="c00306" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="31" Title="Finance Act 1991">Finance Act 1991 (c. 31, SIF 107:2)</Citation>
,
<CitationSubRef id="c00307" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/10" CitationRef="c00306" SectionRef="section-10">ss. 10</CitationSubRef>
,
<CitationSubRef id="c00308" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/123" CitationRef="c00306" SectionRef="section-123">123</CitationSubRef>
,
<CitationSubRef id="c00309" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/19/part/IV" Operative="true" CitationRef="c00306" SectionRef="schedule-19-part-IV">Sch. 19 Pt. IV</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2021" id="c00310" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2021">S.I. 1991/2021</Citation>
,
<CitationSubRef id="c00311" URI="http://www.legislation.gov.uk/id/uksi/1991/2021/article/2" Operative="true" CitationRef="c00310" SectionRef="article-2">art.2</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c11287471" Type="F">
<Para>
<Text>
<CitationSubRef id="c00312" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/III/paragraph/14" SectionRef="schedule-1-part-III-paragraph-14">Sch. 1 Pt. III para. 14</CitationSubRef>
repealed (1.9.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/22" id="c00313" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="22">1994 c. 22</Citation>
,
<CitationSubRef id="c00314" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/65" CitationRef="c00313" SectionRef="section-65">s. 65</CitationSubRef>
,
<CitationSubRef id="c00315" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/5/part/I" Operative="true" CitationRef="c00313" SectionRef="schedule-5-part-I">Sch. 5 Pt. I</CitationSubRef>
(with
<CitationSubRef id="c00316" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/57/4" CitationRef="c00313" SectionRef="section-57-4">s. 57(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11287481" Type="F">
<Para>
<Text>
<CitationSubRef id="c00317" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/paragraph/15" SectionRef="schedule-1-paragraph-15">Sch. 1 para. 15</CitationSubRef>
repealed (1.10.1991) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/31" id="c00318" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="31" Title="Finance Act 1991">Finance Act 1991 (c. 31, SIF 107:2)</Citation>
,
<CitationSubRef id="c00319" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/10" CitationRef="c00318" SectionRef="section-10">ss. 10</CitationSubRef>
,
<CitationSubRef id="c00320" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/123" CitationRef="c00318" SectionRef="section-123">123</CitationSubRef>
,
<CitationSubRef id="c00321" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/19/part/IV" Operative="true" CitationRef="c00318" SectionRef="schedule-19-part-IV">Sch. 19 Pt.IV</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2021" id="c00322" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2021">S.I. 1991/2021</Citation>
,
<CitationSubRef id="c00323" URI="http://www.legislation.gov.uk/id/uksi/1991/2021/article/2" Operative="true" CitationRef="c00322" SectionRef="article-2">art.2</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c11287521" Type="F">
<Para>
<Text>
<CitationSubRef id="c00324" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/III/paragraph/16" SectionRef="schedule-1-part-III-paragraph-16">Sch. 1 Pt. III para. 16</CitationSubRef>
repealed (1.9.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/22" id="c00325" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="22">1994 c. 22</Citation>
,
<CitationSubRef id="c00326" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/65" CitationRef="c00325" SectionRef="section-65">s. 65</CitationSubRef>
,
<CitationSubRef id="c00327" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/5/part/I" Operative="true" CitationRef="c00325" SectionRef="schedule-5-part-I">Sch. 5 Pt. I</CitationSubRef>
(with
<CitationSubRef id="c00328" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/57/4" CitationRef="c00325" SectionRef="section-57-4">s. 57(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c11287541" Type="F">
<Para>
<Text>
<CitationSubRef id="c00329" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/paragraph/17" SectionRef="schedule-1-paragraph-17">Sch. 1 para. 17</CitationSubRef>
repealed (1.10.1991) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/31" id="c00330" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="31" Title="Finance Act 1991">Finance Act 1991 (c. 31, SIF 107:2)</Citation>
,
<CitationSubRef id="c00331" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/10" CitationRef="c00330" SectionRef="section-10">ss. 10</CitationSubRef>
,
<CitationSubRef id="c00332" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/123" CitationRef="c00330" SectionRef="section-123">123</CitationSubRef>
,
<CitationSubRef id="c00333" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/19/part/IV" Operative="true" CitationRef="c00330" SectionRef="schedule-19-part-IV">Sch. 19 Pt. IV</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2021" id="c00334" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2021">S.I. 1991/2021</Citation>
,
<CitationSubRef id="c00335" URI="http://www.legislation.gov.uk/id/uksi/1991/2021/article/2" Operative="true" CitationRef="c00334" SectionRef="article-2">art.2</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c11287571" Type="F">
<Para>
<Text>
<CitationSubRef id="c00336" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/part/III/paragraph/18" SectionRef="schedule-1-part-III-paragraph-18">Sch. 1 Pt. III para. 18</CitationSubRef>
repealed (1.9.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/22" id="c00337" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="22">1994 c. 22</Citation>
,
<CitationSubRef id="c00338" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/65" CitationRef="c00337" SectionRef="section-65">s. 65</CitationSubRef>
,
<CitationSubRef id="c00339" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/5/part/I" Operative="true" CitationRef="c00337" SectionRef="schedule-5-part-I">Sch. 5 Pt. I</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c11287581" Type="F">
<Para>
<Text>
<CitationSubRef id="c00340" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/paragraph/19" SectionRef="schedule-1-paragraph-19">Sch. 1 para. 19</CitationSubRef>
repealed (1.10.1991) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/31" id="c00341" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="31" Title="Finance Act 1991">Finance Act 1991 (c. 31, SIF 107:2)</Citation>
,
<CitationSubRef id="c00342" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/10" CitationRef="c00341" SectionRef="section-10">ss. 10</CitationSubRef>
,
<CitationSubRef id="c00343" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/123" CitationRef="c00341" SectionRef="section-123">123</CitationSubRef>
,
<CitationSubRef id="c00344" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/19/part/IV" Operative="true" CitationRef="c00341" SectionRef="schedule-19-part-IV">Sch. 19 Pt.IV</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2021" id="c00345" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2021">S.I. 1991/2021</Citation>
,
<CitationSubRef id="c00346" URI="http://www.legislation.gov.uk/id/uksi/1991/2021/article/2" Operative="true" CitationRef="c00345" SectionRef="article-2">art.2</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c11287591" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00347" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="2">1979 c. 2</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c11287611" Type="F">
<Para>
<Text>
<CitationSubRef id="c00348" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/1/paragraph/21" SectionRef="schedule-1-paragraph-21">Sch. 1 para. 21</CitationSubRef>
repealed (1.10.1991) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/31" id="c00349" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="31" Title="Finance Act 1991">Finance Act 1991 (c. 31, SIF 107:2)</Citation>
,
<CitationSubRef id="c00350" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/10" CitationRef="c00349" SectionRef="section-10">ss. 10</CitationSubRef>
,
<CitationSubRef id="c00351" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/123" CitationRef="c00349" SectionRef="section-123">123</CitationSubRef>
,
<CitationSubRef id="c00352" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/19/part/IV" Operative="true" CitationRef="c00349" SectionRef="schedule-19-part-IV">Sch. 19 Pt. IV</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2021" id="c00353" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2021">S.I. 1991/2021</Citation>
,
<CitationSubRef id="c00354" URI="http://www.legislation.gov.uk/id/uksi/1991/2021/article/2" Operative="true" CitationRef="c00353" SectionRef="article-2">art.2</CitationSubRef>
.
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>