(1) In section 5 of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (spirits), for “£20.60” there shall be substituted “£19.78”.
(2) This section shall be deemed to have come into force at 6 o'clock in the evening of 28th November 1995.
(1) In the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979 (wine and made-wine)—
(a) in Part I of the Table for “200.64”, where it appears as the rate for wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent., there shall be substituted “187.24”; and
(b) in Part II of that Table (wine or made-wine of a strength exceeding 22 per cent.), for “20.60” there shall be substituted “19.78”.
(2) Paragraph (a) of subsection (1) above shall be deemed to have come into force on 1st January 1996 and paragraph (b) shall be deemed to have come into force at 6 o'clock in the evening of 28th November 1995.
(1) In subsection (1) of section 62 of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (cider), for “rate of £23.78 per hectolitre” there shall be substituted “rates shown in subsection (1A) below.”
(2) After that subsection there shall be inserted the following subsection—
“(1A) The rates at which the duty shall be charged are—
(a) £35.67 per hectolitre in the case of cider of a strength exceeding 7.5 per cent.; and
(b) £23.78 per hectolitre in any other case.”
(3) This section shall come into force on 1st October 1996.
(1) In section 6(1) of the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979, for “£0.3614” (duty on light oil) and “£0.3132” (duty on heavy oil) there shall be substituted “£0.3912” and “£0.3430”, respectively.
(2) In section 8(3) of that Act (duty on road fuel gas), for “£0.3314” there shall be substituted “£0.2817”.
(3) In section 11(1) of that Act (rebate on heavy oil), for “£0.0166” (fuel oil) and “£0.0214” (gas oil) there shall be substituted “£0.0181” and “£0.0233”, respectively.
(4) In subsection (1) of section 13A of that Act (rebate on unleaded petrol), for “the rate of £0.0482 a litre” there shall be substituted “the rate specified in subsection (1A) below”; and after that subsection there shall be inserted the following subsections—
“(1A) The rate of rebate shall be—
(a) £0.0150 a litre in the case of higher octane unleaded petrol; and
(b) £0.0482 a litre in any other case.
(1B) For the purposes of this section unleaded petrol is “higher octane” if—
(a) its research octane number is not less than 96 and its motor octane number is not less than 86;
(b) it is delivered for home use as petrol which satisfies the condition set out in paragraph (a) above;
(c) it is delivered for home use as petrol which is suitable to be used as fuel for engines for which leaded petrol is suitable by virtue of being leaded; or
(d) it is delivered for home use under such a description, or in such a manner, as tends, in the circumstances, to suggest that it is—
(i) petrol satisfying the condition set out in paragraph (a) above; or
(ii) petrol suitable to be used as fuel for engines for which leaded petrol is suitable by virtue of being leaded.
(1C) The method of testing unleaded petrol for ascertaining, for the purposes of this section, its research octane number or motor octane number shall be such as the Commissioners may direct.”
(5) In subsection (2) of that section (meaning of “unleaded”), for the words from “or, if” onwards there shall be substituted “; and petrol is “leaded” for the purposes of this section if it is not unleaded.”
(6) In section 14(1) of that Act (rebate on light oil for use as furnace fuel), for “£0.0166” there shall be substituted “£0.0181”.
(7) Subsections (1) to (3) and (6) above shall be deemed to have come into force at 6 o'clock in the evening of 28th November 1995; and subsection (4) above shall come into force on 15th May 1996.
(1) The [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 shall be amended as mentioned in subsections (2) to (5) below.
(2) In section 11(1) (rebate on heavy oil), for “and 13” there shall be substituted “13, 13AA and 13AB”.
(3) In section 12(2) (restriction on use of rebated heavy oil for road vehicles), after “allowed” there shall be inserted “(whether under section 11(1) above or 13AA(1) below)”.
(4) After section 13 there shall be inserted the following sections—
(1) If, on the delivery of kerosene for home use, it is intended to use the kerosene as fuel for—
(a) an engine provided for propelling an excepted vehicle, or
(b) an engine which is used neither for propelling a vehicle nor for heating,
a declaration shall be made to that effect and thereupon rebate shall be allowed at the rate for rebated gas oil which is then in force, instead of at the rate then in force under section 11(1)(c) above.
(2) Subject to subsection (3) below, no kerosene on whose delivery for home use a rebate at the rate given by section 11(1)(c) above has been allowed shall—
(a) be used as fuel for an engine provided for propelling an excepted vehicle;
(b) be used as fuel for an engine which is used neither for propelling a vehicle nor for heating; or
(c) be taken into the fuel supply of an engine falling within paragraph (a) or (b) above.
(3) Subsection (2) above does not apply to any quantity of kerosene in respect of which there has been paid to the Commissioners an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the payment.
(4) A payment under subsection (3) above shall be made in accordance with regulations made under section 24(1) below for the purposes of this section.
(5) For the purposes of this section and section 13AB below—
“excepted vehicle” means a vehicle which is an excepted vehicle under any provision of Schedule 1 to this Act; and
“kerosene” means heavy oil of which more than 50 per cent. by volume distils at a temperature of 240°C or less.
(6) For the purposes of this section and section 13AB below the rate for rebated gas oil which is in force at any time is the rate of duty which at that time is in force under section 6(1) above in the case of heavy oil as reduced by the rate of rebate allowable at that time under section 11(1)(b) above.
(1) If a person uses kerosene in contravention of section 13AA(2) above—
(a) the Commissioners may recover from him, in respect of the quantity of kerosene used, an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the contravention;
(b) his use of the kerosene shall attract a penalty under section 9 of the [1994 c. 9.] Finance Act 1994 (civil penalties); and
(c) if he uses the kerosene with the relevant intent, he shall be guilty of an offence.
(2) If a person is liable for kerosene being taken into a fuel supply of an engine in contravention of section 13AA(2) above—
(a) the Commissioners may recover from him, in respect of the quantity of kerosene taken into the fuel supply, an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the contravention;
(b) his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and
(c) if he has the relevant intent in relation to the kerosene being taken into the fuel supply, he shall be guilty of an offence.
(3) For the purposes of subsection (2) above, a person is liable for kerosene being taken into a fuel supply of an engine if at the time—
(a) he has the charge of the engine; or
(b) subject to subsection (4) below, he is the owner of the engine.
(4) If a person other than the owner is for the time being entitled to possession of the engine, that other person and not the owner is liable.
(5) If—
(a) a person supplies kerosene having reason to believe that it will be put to a particular use, and
(b) that use is one which, if a payment is not made under subsection (3) of section 13AA above, will contravene subsection (2) of that section,
his supplying the kerosene shall attract a penalty under section 9 of the [1994 c. 9.] Finance Act 1994 (civil penalties) and, if he makes the supply with the relevant intent, he shall be guilty of an offence.
(6) In this section “the relevant intent” means the intent that the restrictions imposed by section 13AA(2) above shall be contravened.
(7) A person guilty of an offence under this section shall be liable—
(a) on summary conviction, to a penalty of the statutory maximum, or to imprisonment for a term not exceeding 6 months, or to both;
(b) on conviction on indictment, to a penalty of any amount, or to a term of imprisonment not exceeding 7 years, or to both.
(8) Any kerosene falling within subsection (9) or (10) below is liable to forfeiture.
(9) Kerosene falls within this subsection if it is taken into a fuel supply in contravention of section 13AA(2) above.
(10) Kerosene falls within this subsection if—
(a) it has been supplied in circumstances in which there is reason to believe that it will be put to a particular use; and
(b) that use is one which, if payment is not made under subsection (3) of section 13AA above, will contravene subsection (2) of that section.”
(5) In section 24 (control of use of duty-free and rebated oil)—
(a) in subsection (1), after “section 13A” there shall be inserted “section 13AA”; and
(b) in subsection (2), after “section 12” there shall be inserted “or section 13AA”.
(6) This section shall have effect in relation to cases where kerosene is—
(a) used as fuel, or
(b) taken into a fuel supply,
on or after such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint.
(1) The [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 shall be amended as mentioned in subsections (2) to (4) below.
(2) In section 20 (contaminated or accidentally mixed oil), after subsection (3) there shall be inserted the following subsection—
“(4) The power to make a payment to a person under subsection (2) above in relation to oils that have become accidentally mixed does not apply in relation to a mixture in respect of which he is liable to pay duty under section 20AAA below.”
(3) After section 20A there shall be inserted the following sections—
(1) Where—
(a) a mixture which is leaded or unleaded petrol is produced in contravention of Part I of Schedule 2A to this Act, and
(b) the mixture is not produced as a result of approved mixing,
a duty of excise shall be charged on the mixture.
(2) Where—
(a) a mixture of heavy oils is produced in contravention of Part II of Schedule 2A to this Act,
(b) the mixture is not produced as a result of approved mixing, and
(c) the mixture is supplied for use as fuel for a road vehicle or an excepted vehicle,
a duty of excise shall be charged on the mixture.
(3) The person liable to pay the duty charged under subsection (1) above is the person producing the mixture.
(4) The person liable to pay the duty charged under subsection (2) above is the person supplying the mixture.
(5) The Commissioners may exempt a person from liability to pay duty charged under this section in respect of the production or supply of a mixture if they are satisfied—
(a) that the mixture has been produced or (as the case may be) supplied accidentally; and
(b) that, having regard to all the circumstances, the person should be exempted from liability to pay the duty.
(6) Part III of Schedule 2A to this Act makes provision with respect to rates and amounts of duty charged under this section.
(7) In this section—
“approved mixing” has the meaning given by section 20A(5) above; and
“excepted vehicle” means a vehicle which is an excepted vehicle under any provision of Schedule 1 to this Act.
(1) A person who—
(a) produces a mixture on which duty is charged under section 20AAA(1) above, or
(b) supplies a mixture on which duty is charged under section 20AAA(2) above,
must notify the Commissioners that he has done so within the period of seven days beginning with the date on which he produced or (as the case may be) supplied the mixture.
(2) A person is not required to give a notification under subsection (1) above if, before he produced or (as the case may be) supplied the mixture, he notified the Commissioners that he proposed to do so.
(3) Notification under subsection (1) or (2) above must be given in such form and in such manner, and must contain such particulars, as the Commissioners may direct.
(4) Subject to subsection (7) below, where it appears to the Commissioners—
(a) that a person has produced or supplied a mixture on which duty is charged under section 20AAA above, and
(b) that he is the person liable to pay the duty,
they may assess the amount of duty due from him to the best of their judgement and notify that amount to him or his representative.
(5) An assessment under subsection (4) above shall be treated as if it were an assessment under section 12(1) of the [1994 c. 9.] Finance Act 1994.
(6) The Commissioners may give a direction that a person who is, or expects to be, liable to pay duty charged under section 20AAA above—
(a) shall account for duty charged under that section by reference to such periods (“accounting periods”) as may be determined by or under the direction;
(b) shall make, in relation to accounting periods, returns in such form and at such times and containing such particulars as may be so determined;
(c) shall pay duty charged under that section at such times and in such manner as may be so determined.
(7) The power to make an assessment under subsection (4) above does not apply in relation to a person who is for the time being subject to a direction under subsection (6) above.
(8) Where any person—
(a) fails to give a notification which he is required to give under subsection (1) above, or
(b) fails to comply with a direction under subsection (6) above,
his failure shall attract a penalty under section 9 of the [1994 c. 9.] Finance Act 1994 (civil penalties).”
(4) After Schedule 2 there shall be inserted the Schedule set out in Schedule 1 to this Act.
(5) This section and Schedule 1 to this Act shall have effect in relation to—
(a) the production on or after the appointed day of a mixture which is leaded or unleaded petrol; and
(b) the supply on or after the appointed day of a mixture of heavy oils;
and “the appointed day” here means such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint.
(1) After section 24 of the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 (control of use of duty free and rebated oil) there shall be inserted the following section—
(1) Marked oil shall not be used as fuel for a road vehicle.
(2) For the purposes of this section marked oil is any hydrocarbon oil in which a marker is present which is for the time being designated by regulations made by the Commissioners under subsection (3) below.
(3) The Commissioners may for the purposes of this section designate any marker which appears to them to be used for the purposes of the law of any place (whether within or outside the United Kingdom) for identifying hydrocarbon oil that is not to be used as fuel for road vehicles, or for road vehicles of a particular description.
(4) For the purposes of this section marked oil shall be taken to be used as fuel for a road vehicle if, but only if, it is used as fuel for the engine provided for propelling the vehicle or for an engine which draws its fuel from the same supply as that engine.
(5) Where a person uses any hydrocarbon oil in contravention of subsection (1) above, his use of the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).
(6) If a person who uses any marked oil in contravention of subsection (1) above does so in the knowledge that the oil he is using is marked oil, he shall be guilty of an offence and liable—
(a) on summary conviction, to a penalty of the statutory maximum, or to imprisonment for a term not exceeding 6 months, or to both;
(b) on conviction on indictment, to a penalty of any amount, or to a term of imprisonment not exceeding 7 years, or to both.
(7) Any marked oil which is in a road vehicle as part of the fuel supply for the engine which propels the vehicle shall be liable to forfeiture.
(8) Where in any proceedings relating to this section a question arises as to the nature of any substance present at any time in any hydrocarbon oil—
(a) a certificate of the Commissioners to the effect that that substance is or was a marker designated for the purposes of this section shall be sufficient, unless the contrary is shown, for establishing that fact; and
(b) any document purporting to be such a certificate shall be taken to be one unless it is shown not to be.”
(2) In section 24(1) of that Act (purposes for which regulations may be made), for “or section 19A above” there shall be inserted “, section 19A or section 24A of this Act”.
(1) The following provisions of the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 are hereby repealed—
(a) section 18 (fuel for ships in home waters), and
(b) in subsection (1) of section 19 (fuel used in fishing boats, etc.), paragraph (a) and the words from “by the owner” to “be”.
(2) This section shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint.
(1) For the Table of rates of duty in Schedule 1 to the [1979 c. 7.] Tobacco Products Duty Act 1979 there shall be substituted—
| 1. Cigarettes | An amount equal to 20 per cent. of the retail price plus £62.52 per thousand cigarettes. |
| 2. Cigars | £91.52 per kilogram. |
| 3. Hand-rolling tobacco | £85.94 per kilogram. |
| 4. Other smoking tobacco and chewing tobacco | £40.24 per kilogram.” |
(2) This section shall be deemed to have come into force at 6 o'clock in the evening of 28th November 1995.
(1) In section 1(2) of the [1981 c. 63.] Betting and Gaming Duties Act 1981 (rate of general betting duty), for “7.75 per cent.” there shall be substituted “6.75 per cent.”
(2) This section shall apply in relation to bets made on or after 1st March 1996.
In section 7(1) of the [1981 c. 63.] Betting and Gaming Duties Act 1981 (rate of pool betting duty), for “32.50 per cent” there shall be substituted—
(a) in relation to bets the stake money on which has been or is paid on or after 3rd December 1995 and before the first Sunday to follow the day on which this Act is passed, “27.50 per cent.”; and
(b) in relation to bets the stake money on which is paid on or after that first Sunday, “26.50 per cent.”
(1) In subsection (1) of section 21 of the [1981 c. 63.] Betting and Gaming Duties Act 1981 (requirement for amusement machine licence with respect to premises), at the end there shall be inserted “or the machine”.
(2) In subsection (2) of that section (licences to be known as amusement machine licences), at the end there shall be inserted “and, if it is granted with respect to a machine, rather than with respect to premises, as a special amusement machine licence.”
(3) After subsection (3) of that section there shall be inserted the following subsections—
“(3AA) A special amusement machine licence shall not be granted except where—
(a) the machine with respect to which it is granted is of a description of machine for which special amusement machine licences are available;
(b) such conditions as may be prescribed by regulations made by the Commissioners are satisfied in relation to the application for the licence, the machine and the person by whom the application is made; and
(c) the licence is for twelve months.
(3AB) Special amusement machine licences shall be available for amusement machines of each of the following descriptions—
(a) machines that are not gaming machines; and
(b) small prize machines.”
(4) In section 24(4) of that Act (provision of unlicensed machines), at the end there shall be inserted “or the machines”.
(5) In paragraph 4 of Schedule 4 to that Act (seasonal licences), after sub-paragraph (7) there shall be inserted the following sub-paragraph—
“(7AA) Sub-paragraphs (4) and (5) above shall have effect where—
(a) an amusement machine is provided on any premises at any time in a winter period, and
(b) the provision of that machine on those premises at that time is authorised by a special amusement machine licence,
as if an amusement machine licence had been granted in respect of those premises for that winter period.”
(6) Paragraph 5 of that Schedule shall become sub-paragraph (1) of that paragraph, and after that sub-paragraph there shall be inserted the following sub-paragraphs—
“(2) Regulations may provide for this Schedule to have effect in relation to special amusement machine licences with such exceptions, adaptations and modifications as may be prescribed.
(3) Without prejudice to the generality of sub-paragraphs (1) and (2) above, regulations may include provision requiring—
(a) a special amusement machine licence to be displayed on such premises and in such manner, and
(b) the machine to which such a licence relates to bear such labels and marks,
as may be determined by directions given, in accordance with the regulations, by the Commissioners.”
(1) In section 31 of the [1994 c. 9.] Finance Act 1994 (air passenger duty: exceptions for certain passengers) after subsection (4) there shall be inserted—
“(4A) A passenger is not a chargeable passenger in relation to a flight if under his agreement for carriage (whether or not it is evidenced by a ticket)—
(a) the flight is to depart from and return to the same airport, and
(b) the duration of the flight (excluding any period during which the aircraft’s doors are open for boarding or disembarkation) is not to exceed 60 minutes.”
(2) In section 32 of that Act (change of circumstances after ticket issued etc.)—
(a) in subsection (1) (which provides that that section applies where a person’s agreement for carriage is evidenced by a ticket) for the words “This section applies” there shall be substituted the words “Subsections (2) and (3) below apply”;
(b) after subsection (3) there shall be added—
“(4) Where—
(a) at the time a passenger’s flight begins, by virtue of section 31(4A) above he would not (assuming there is no change of circumstances) be a chargeable passenger in relation to the flight, and
(b) by reason only of a change of circumstances not attributable to any act or default of his, the flight does not return to the airport from which it departed or exceeds 60 minutes in duration (excluding any period during which the aircraft’s doors are open for boarding or disembarkation),
he shall not by reason of the change of circumstances be treated as a chargeable passenger in relation to that flight.”
(1) In Schedule 1 to the [1994 c. 22.] Vehicle Excise and Registration Act 1994 (annual rates of duty), in paragraph 1(2) (the general rate), for “£135” there shall be substituted “£140”.
(2) Subsection (1) above applies in relation to licences taken out after 28th November 1995.
(1) In Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of duty), in paragraph 2(1)(a) (rate for motorcycles with low cylinder capacity), after “150 cubic centimetres” there shall be inserted “or the motorcycle is an electrically propelled vehicle”.
(2) In paragraph 4F of that Schedule (electrically propelled vehicles are special concessionary vehicles)—
(a) in sub-paragraph (1), after “electrically propelled vehicle” there shall be inserted “other than a motorcycle (within the meaning of Part II of this Schedule)”; and
(b) sub-paragraph (2) shall be omitted.
(3) In section 62 of that Act (definitions), after subsection (1) there shall be inserted the following subsection—
“(1A) For the purposes of this Act, a vehicle is not an electrically propelled vehicle unless the electrical motive power is derived from—
(a) a source external to the vehicle, or
(b) an electrical storage battery which is not connected to any source of power when the vehicle is in motion.”
(4) Subsections (1) to (3) above apply in relation to licences taken out after 28th November 1995.
(5) In Schedule 2 to that Act (exemptions), after paragraph 2 there shall be inserted the following paragraph—