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Changes over time for: Chapter I


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/06/2002.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1994, Chapter I.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Chapter IU.K. General
Rates of dutyU.K.
1 Wine, made-wine and cider.U.K.
(1)For the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979 (wine and made-wine) there shall be substituted the Table in Schedule 1 to this Act.
(2)In section 62(1) of that Act (cider) for “£22.39” there shall be substituted “ £22.82 ”.
(3)This section shall be deemed to have come into force on 1st January 1994.
2 Tobacco products.U.K.
(1)For the Table in Schedule 1 to the Tobacco Products Duty Act 1979 there shall be substituted—
“ TABLEU.K.
1. Cigarettes | An amount equal to 20 per cent. of the retail price plus £52.33 per thousand cigarettes. |
2. Cigars | £77.58 per kilogram. |
3. Hand-rolling tobacco | £81.86 per kilogram. |
4. Other smoking tobacco and chewing tobacco | £34.26 per kilogram.” |
(2)This section shall be deemed to have come into force at 6 o’clock in the evening of 30th November 1993.
3 Hydrocarbon oil.U.K.
(1)In section 6(1) of the Hydrocarbon Oil Duties Act 1979 for “£0.3058” (duty on light oil) and “£0.2514” (duty on heavy oil) there shall be substituted “ £0.3314 ” and “ £0.2770 ” respectively.
(2)In section 11(1) of that Act (rebate on heavy oil) for “£0.0105” (fuel oil) and “£0.0149” (gas oil) there shall be substituted “ £0.0116 ” and “ £0.0164 ” respectively.
(3)In section 14(1) of that Act (rebate on light oil for use as furnace fuel) for “£0.0105” there shall be substituted “ £0.0116 ”.
(4)This section shall be deemed to have come into force at 6 o’clock in the evening of 30th November 1993.
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Other provisionsU.K.
5 Vehicles excise duty: miscellaneous provisions.U.K.
Schedule 2 to this Act (which contains miscellaneous provisions relating to vehicles excise duty) shall have effect.
6 Gaming machine licence duty.U.K.
Schedule 3 to this Act (which makes amendments to the Betting and Gaming Duties Act 1981 about gaming machine licence duty) shall have effect.
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