Part IU.K. Excise duties
Commencement Information
I1Sch. 40 Pt. I(1) in force in accordance with Sch. 40 Pt. I(1) Notes 1-3
(1) Hydrocarbon oils
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1979 c. 5. | The Hydrocarbon Oil Duties Act 1979. | In section 13(1) the words from “; and the Commissioners" to the end. |
| Section 13A(1B), (1C) and (2). | ||
| In Schedule 1, paragraph 2(1)(b) and the word “or" immediately preceding it, and paragraph 2(4). | ||
| In Schedule 2A— | ||
| (a) paragraph 8(4); | ||
| (b) in paragraph 11(1), the definitions of “leaded" and “unleaded" petrol. | ||
| 1997 c. 16. | The Finance Act 1997. | Section 7(3) and (9)(e). |
| In Schedule 6, paragraph 6(2). |
1. The repeals in section 13A of and Schedule 2A to the Hydrocarbon Oil Duties Act 1979 and section 7 of the Finance Act 1997 come into force on the day appointed under section 5(6) of this Act.
2. The repeals in section 13 of the Hydrocarbon Oil Duties Act 1979 and Schedule 6 to the Finance Act 1997 have effect in accordance with section 8 of this Act.
3. The repeals in Schedule 1 to the Hydrocarbon Oil Duties Act 1979 have effect in relation to the use of rebated heavy oil as fuel on or after 1st May 2000.
(2) Tobacco
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1979 c. 7. | The Tobacco Products Duty Act 1979. | Section 7(1)(c)(i). |
(3) Amusement machine licence duty
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1981 c. 63. | The Betting and Gaming Duties Act 1981. | In section 25(1B)(b), the words “, other than one consisting only in a blank surface onto which light is projected". |
| In section 25(7), the word “or” at the end of paragraph (c). |
These repeals have effect in accordance with paragraph 7 of Schedule 2 to this Act.
(4) Air passenger duty
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1994 c. 9. | The Finance Act 1994. | In section 31, subsections (1), (2) and (6). |
| In section 43, in subsection (2), the words “Subject to subsection (3) below" and subsection (3). | ||
| 1997 c. 16. | The Finance Act 1997. | Section 9. |
1. The repeals in the Finance Act 1994 have effect in accordance with section 19(6) of this Act.
2. The repeal in the Finance Act 1997 has effect in accordance with section 18(8) of this Act.