C1C3C2Part I Customs and Excise

Annotations:
Modifications etc. (not altering text)
C1

Pt. 1 applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(5) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)

Chapter I General

Rates of duty

1 Wine, made-wine and cider.

1

For the Table of rates of duty in Schedule 1 to the M1Alcoholic 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.

1

For the Table in Schedule 1 to the M2Tobacco Products Duty Act 1979 there shall be substituted—

TABLE

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.

1

In section 6(1) of the M3Hydrocarbon 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.

F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Other provisions

5 Vehicles excise duty: miscellaneous provisions.

Schedule 2 to this Act (which contains miscellaneous provisions relating to vehicles excise duty) shall have effect.

6 Gaming machine licence duty.

Schedule 3 to this Act (which makes amendments to the M4Betting and Gaming Duties Act 1981 about gaming machine licence duty) shall have effect.