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(1) For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 (c. 7) substitute—
Table
(2) This section shall be deemed to have come into force at 6 o'clock in the evening of 22nd March 2006.
(1) After section 7 of the Tobacco Products Duty Act 1979 (c. 7) (regulations for management of duty) insert—
Duty not to facilitate smuggling
(7A)
(1) A manufacturer of cigarettes or hand-rolling tobacco shall so far as is reasonably practicable avoid—
(a) supplying cigarettes or hand-rolling tobacco to persons who are likely to smuggle them into the United Kingdom,
(b) supplying cigarettes or hand-rolling tobacco where the nature or circumstances of the supply makes it likely that they will be resupplied to persons who are likely to smuggle them into the United Kingdom, or
(c) otherwise facilitating the smuggling into the United Kingdom of cigarettes or hand-rolling tobacco.
(2) In particular, a manufacturer—
(a) in supplying cigarettes or hand-rolling tobacco to persons carrying on business in or in relation to a country other than the United Kingdom, shall consider whether the size or nature of the supply suggests that the products may be required for smuggling into the United Kingdom,
(b) shall maintain a written policy about steps to be taken for the purpose of complying with the duty under subsection (1), and
(c) shall provide a copy of the policy to the Commissioners on request.
(3) In this section a reference to smuggling products into the United Kingdom is a reference to importing them into the United Kingdom without payment of duty which is—
(a) chargeable under section 2, and
(b) payable by virtue of section 1(1) of the Finance ( No. 2) Act 1992 (c. 48) (power to fix excise duty point).
(4) The Commissioners may notify a manufacturer in writing that they think the risk of smuggling into the United Kingdom is particularly great in relation to—
(a) products marketed under a specified brand name;
(b) products supplied to persons carrying on business in or in relation to a specified country or place.
(5) The Commissioners may by notice in writing require a manufacturer of cigarettes or hand-rolling tobacco to provide, within a specified period of time, specified information about—
(a) supply of products marketed under a brand name specified under subsection (4)(a);
(b) supply to persons carrying on business in or in relation to a country or place specified under subsection (4)(b);
(c) demand for cigarettes or hand-rolling tobacco in a country or place specified under subsection (4)(b).
(6) The Commissioners may issue guidance about the content of policies under subsection (2)(b).
(7) The Commissioners may make regulations—
(a) under which they are required to notify manufacturers of cigarettes or hand-rolling tobacco where products of a kind specified in the regulations are seized under section 139 of the Customs and Excise Management Act 1979 (c. 2) in circumstances specified in the regulations,
(b) specifying the procedure for notification,
(c) including provision about access to seized products for the purpose of determining who manufactured them, and
(d) requiring manufacturers to provide the Commissioners with information or documents, of a kind specified in the regulations or determined by the Commissioners, in relation to notified seizures.
Penalty for facilitating smuggling: initial notice
(7B)
(1) Where the Commissioners think that a manufacturer has without reasonable excuse failed to comply with the duty under section 7A(1) they may give him written notice that they are considering requiring him to pay a penalty.
(2) In determining whether to give notice to a manufacturer under subsection (1) the Commissioners shall have regard to—
(a) the content of the manufacturer's policy under section 7A(2)(b),
(b) compliance with that policy,
(c) action taken pursuant to any notice under section 7A(4),
(d) compliance by the manufacturer with any notice under section 7A(5),
(e) the number, size and nature of seizures of which the manufacturer has been given notice by virtue of section 7A(7)(a),
(f) compliance by the manufacturer with any requirement by virtue of section 7A(7)(d),
(g) evidence about the level of demand for the manufacturer's products for consumption outside the United Kingdom, and
(h) any other matter that they think relevant.
(3) A notice must specify the matters to which the Commissioners have had regard in determining to give it.
(4) After the end of the period of six months beginning with the date on which a notice is given to a manufacturer, the Commissioners shall give him notice in writing either—
(a) that they require payment of a penalty, or
(b) that they do not require payment of a penalty.
(5) The Commissioners shall comply with subsection (4) during the period of 45 days beginning with the end of the period specified in that subsection; and for that purpose they shall consider—
(a) any representations made by the manufacturer during that period in such form and manner as the Commissioners may direct, and
(b) action taken by the manufacturer during that period.
Penalty for facilitating evasion: penalty notice
(7C)
(1) A notice under section 7B(4)(a) (a “penalty notice”) must—
(a) specify the amount of the penalty which the manufacturer is required to pay, and
(b) state the grounds on which the Commissioners think that the manufacturer has failed to comply with the duty under section 7A(1).
(2) The amount specified under subsection (1)(a) must not exceed £5 million; and in determining the amount to specify the Commissioners shall have regard to—
(a) the nature or extent of the manufacturer's failure to comply with the duty under section 7A(1),
(b) action taken by the manufacturer to secure compliance with that duty,
(c) the content of the manufacturer's policy under section 7A(2)(b),
(d) compliance with that policy,
(e) action taken pursuant to any notice under section 7A(4),
(f) compliance by the manufacturer with any notice under section 7A(5),
(g) the number, size and nature of seizures of which the manufacturer has been given notice by virtue of section 7A(7)(a),
(h) the loss of revenue by way of duty under section 2, or VAT , in respect of the products seized, and
(i) any other matter that they think relevant.
(3) A manufacturer who is given a penalty notice may require the Commissioners to review the decision to issue the notice; and—
(a) a requirement must be imposed by notice in writing given to the Commissioners before the end of the period of 45 days beginning with the date of the penalty notice,
(b) the Commissioners shall comply with a requirement given in accordance with paragraph (a),
(c) the Commissioners shall confirm, vary or withdraw the penalty notice, and
(d) the Commissioners shall be taken to have confirmed the penalty notice unless, within the period of 45 days beginning with the date of the requirement to conduct the review, they have varied or withdrawn it by notice in writing to the manufacturer.
(4) If following a requirement under subsection (3) the Commissioners confirm or vary the notice (or are taken to have confirmed it) the manufacturer may appeal to a VAT and duties tribunal.
(5) The tribunal may—
(a) cancel the penalty notice,
(b) reduce the penalty, or
(c) confirm the penalty notice.
Sections 7A to 7C: supplemental
(7D)
(1) Payment of a penalty imposed under section 7B(4)(a) shall not be allowed as a deduction in computing income, profits or losses for purposes of income tax or corporation tax.
(2) A penalty may be enforced as a debt due to the Commissioners.
(3) In sections 7A to 7C and this section a reference to a manufacturer of cigarettes or hand-rolling tobacco includes a reference to a person who, in the opinion of the Commissioners—
(a) arranges to have cigarettes or hand-rolling tobacco manufactured, and
(b) is wholly or partly responsible for the initial supply of the products after manufacture.
(4) Where a manufacturer is a parent undertaking or a subsidiary undertaking (within the meaning of section 258 of the Companies Act 1985 (c. 6)) the Commissioners may—
(a) treat the parent and its subsidiaries as a single undertaking for the purpose of sections 7A to 7C and this section, and
(b) in particular, enforce a penalty imposed on the single undertaking as a debt owed by—
(i) the single undertaking,
(ii) the parent, or
(iii) any of the subsidiaries.
(5) A notice or guidance under section 7A(4) to (6)—
(a) may be issued to manufacturers generally or to one or more manufacturers or classes of manufacturer,
(b) may be expressed to apply to or in respect of manufacturers generally or only to or in respect of one or more specified manufacturers or classes of manufacturer,
(c) may make provision generally or only in relation to specified cases or circumstances,
(d) may make different provision in relation to different cases or circumstances, and
(e) may be varied, replaced or revoked.
(6) The Treasury may by order—
(a) amend the list in section 7B(2) or 7C(2) so as to—
(i) add an entry,
(ii) remove an entry, or
(iii) amend an entry;
(b) amend sections 7A to 7C and this section so as to alter the class of tobacco products in relation to which they apply.
(7) An order under subsection (6)—
(a) may include transitional, consequential or incidental provision,
(b) shall be made by statutory instrument,
(c) shall be laid before the House of Commons, and
(d) shall cease to have effect unless approved by resolution of the House of Commons within the period of 28 days beginning with the date on which it is laid (disregarding any period of dissolution or prorogation or of adjournment for more than four days).
(2) At the end of section 9 of the Tobacco Products Duty Act 1979 (c. 7) (regulations) (which becomes subsection (1)) add—
(2) Regulations under this Act—
(a) may enable the Commissioners to dispense with compliance with a provision of the regulations (whether absolutely or conditionally),
(b) may make provision generally or only in relation to specified cases or circumstances,
(c) may make different provision in relation to different cases or circumstances, and
(d) may include transitional, consequential or incidental provision.
(3) This section shall come into force in accordance with provision made by the Treasury by order.
(4) An order under subsection (3)—
(a) may include transitional, consequential or incidental provision, and
(b) shall be made by statutory instrument.
(1) In section 36(1AA)(a) of ALDA 1979 (rate of duty on beer) for “£12.92” substitute “ £13.26 ” .
(2) This section shall be deemed to have come into force at midnight on 26th March 2006.
(1) For Part 1 of the Table of rates of duty in Schedule 1 to ALDA 1979 (rates of duty on wine and made-wine) substitute—
Wine and made-wine of a strength not exceeding 22 per cent
(2) This section shall be deemed to have come into force at midnight on 26th March 2006.
(1) The following provisions of ALDA 1979 shall cease to have effect—
(a) section 12(4) (power to refuse or revoke distiller's licence where premises near to premises of a rectifier, registered brewer or vinegar-maker);
(b) section 14 (duty on spirits – attenuation charge);
(c) section 15(4) (provision of accommodation in distiller's warehouse);
(d) section 18(5) (power to refuse licence as a rectifier where premises near to premises of a distillery);
(e) section 21 (restrictions relating to rectifiers);
(f) section 24 (restriction on carrying on of other trades by distiller or rectifier);
(g) section 26 (importation and exportation of spirits);
(h) section 32 (restriction on transfer of British spirits in warehouses);
(i) section 35 (returns as to importation, manufacture, sale or use of alcohols);
(j) section 55A (wine and made-wine of a strength not exceeding 5.5%);
(k) section 67 (power to regulate keeping of dutiable alcoholic liquors by wholesalers and retailers);
(l) section 69 (miscellaneous provisions as to wholesalers and retailers of spirits);
(m) section 71 (penalty for mis-describing liquor as spirits);
(n) section 74 (liquor to be deemed wine or spirits); and
(o) section 82 (power to make regulations with respect to stills).
(2) In consequence of the repeal of section 55A of ALDA 1979, that Act is amended as follows.
(3) In section 54 (wine: charge of excise duty), in subsection (4A), for “wine to which section 55A below applies” substitute “ wine of a strength not exceeding 5.5 per cent ” .
(4) In section 55 (made-wine: charge of excise duty), in subsections (4A) and (5)(d), for “made-wine to which section 55A below applies” substitute “ made-wine of a strength not exceeding 5.5 per cent ” .
(1) HODA 1979 is amended as follows.
(2) In section 6(1A) (hydrocarbon oil: rates of duty)—
(a) in paragraph (a) (ultra low sulphur petrol) for “£0.4832” substitute “ £0.4710 ” ,
(b) in paragraph (aa) (sulphur-free petrol) for “£0.4832” substitute “ £0.4710 ” ,
(c) in paragraph (b) (light oil other than ultra low sulphur petrol and sulphur-free petrol) for “£0.5766” substitute “ £0.5620 ” ,
(d) in paragraph (c) (ultra low sulphur diesel) for “£0.4832” substitute “ £0.4710 ” ,
(e) in paragraph (ca) (sulphur-free diesel) for “£0.4832” substitute “ £0.4710 ” , and
(f) in paragraph (d) (heavy oil other than ultra low sulphur diesel and sulphur-free diesel) for “£0.5465” substitute “ £0.5327 ” .
(3) In section 6AA(3) (biodiesel) for “£0.2832” substitute “ £0.2710 ” .
(4) In section 6AD(3) (bioethanol) for “£0.2832” substitute “ £0.2710 ” .
(5) In section 8(3) (road fuel gas)—
(a) in paragraph (a) for “£0.1080” substitute “ £0.0900 ” , and
(b) in paragraph (b) for “£0.1270” substitute “ £0.0900 ” .
(6) In section 13A(1) (rebate on unleaded petrol) for “£0.0617” substitute “ £0.0601 ” .
(7) The following statutory instruments shall cease to have effect—
(a) the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc. ) Order 2005 ( S.I. 2005/1978),
(b) the Excise Duties (Road Fuel Gases) (Reliefs) Regulations 2005 (S.I. 2005/1979), and
(c) the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) (Amendment) Order 2005 (S.I. 2005/3330).
(1) HODA 1979 is amended as follows.
(2) In section 6(1A) (hydrocarbon oil: rates of duty)—
(a) in paragraph (a) (ultra low sulphur petrol) for “£0.4710” substitute “ £0.4835 ” ,
(b) in paragraph (aa) (sulphur-free petrol) for “£0.4710” substitute “ £0.4835 ” ,
(c) in paragraph (b) (light oil other than ultra low sulphur petrol and sulphur-free petrol) for “£0.5620” substitute “ £0.5768 ” ,
(d) in paragraph (c) (ultra low sulphur diesel) for “£0.4710” substitute “ £0.4835 ” ,
(e) in paragraph (ca) (sulphur-free diesel) for “£0.4710” substitute “ £0.4835 ” and
(f) in paragraph (d) (heavy oil other than ultra low sulphur diesel and sulphur-free diesel) for “£0.5327” substitute “ £0.5468 ” .
(3) In section 6AA(3) (biodiesel) for “£0.2710” substitute “ £0.2835 ” .
(4) In section 6AD(3) (bioethanol) for “£0.2710” substitute “ £0.2835 ” .
(5) In section 8(3) (road fuel gas)—
(a) in paragraph (a) for “£0.0900” substitute “ £0.1081 ” , and
(b) in paragraph (b) for “£0.0900” substitute “ £0.1221 ” .
(6) In section 11(1) (rebate on heavy oil)—
(a) in paragraph (a) for “£0.0604” substitute “ £0.0729 ” ,
(b) in paragraph (b) for “£0.0644” substitute “ £0.0769 ” , and
(c) in paragraph (ba) for “£0.0644” substitute “ £0.0769 ” .
(7) In section 13A(1) (rebate on unleaded petrol) for “£0.0601”substitute “ £0.0617 ” .
(8) In section 14(1) (rebate on light oil for use as furnace oil) for “£0.0604” substitute “ £0.0729 ” .
(9) This section comes into force on 1st September 2006.
After section 27(1A) of HODA 1979 (interpretation) insert—
(1B) The Treasury may by order made by statutory instrument amend Schedule 1 to this Act so as to—
(a) add a class of excepted vehicle,
(b) remove a class of excepted vehicle, or
(c) redefine a class of excepted vehicle.
(1C) Section 2A(2) and (3) above shall apply to an order under subsection (1B).
(1) In section 2(2) of the Betting and Gaming Duties Act 1981 (c. 63) (general betting duty: exemptions) after paragraph (c) add—
, or
(d) a bet made using a gaming machine, within the meaning of section 23 of the Value Added Tax Act 1994.
(2) This section shall have effect in respect of anything done on or after 6th December 2005 (with the reference to section 23 of the Value Added Tax Act 1994 being a reference to that definition as it is treated as having effect in relation to things done on or after that date by virtue of section 16(6) and (7) below).
(1) For the Table in section 11(2) of FA 1997 (rates of gaming duty) substitute—
Table
(2) This section has effect in relation to accounting periods beginning on or after 1st April 2006.
(1) For section 25(1) to (1B) of the Betting and Gaming Duties Act 1981 (c. 63) (amusement machine licence duty: definition of “amusement machine”) substitute—
(1) A machine is an amusement machine for the purposes of this Act if it is—
(a) a gaming machine, and
(b) a prize machine.
(1A) In this Act “ gaming machine ” means a machine that is a gaming machine for the purposes of section 23 of the Value Added Tax Act 1994 (c. 23).
(2) In section 25(1C) of the Betting and Gaming Duties Act 1981 (“prize machine”) for “an amusement machine is a prize machine” substitute “ a machine is a prize machine ” .
(3) In Schedule 3 to the Betting and Gaming Duties Act 1981 (bingo duty) omit paragraph 6 (machine bingo).
(4) Subsections (1) and (2) shall have effect in relation to the provision of a machine on or after 1st August 2006.
(5) Subsection (3) shall have effect in relation to accounting periods beginning on or after 1st August 2006.
(1) For section 21(3AA) to (3E) of the Betting and Gaming Duties Act 1981 (c. 63) (special licences and excepted machines) substitute—
(4) A special amusement machine licence shall be granted only—
(a) for a small prize machine,
(b) if conditions prescribed by the Commissioners by regulations are satisfied in relation to the application for the licence, the applicant and the machine, and
(c) for a period of twelve months.
(5) The following are excepted machines—
(a) machines that are not gaming machines,
(b) a gaming machine in respect of which—
(i) the cost of a single game does not exceed 30p,
(ii) the maximum value of the prize for winning a single game does not exceed £8, and
(iii) the maximum cash component of the prize for winning a single game does not exceed £5,
(c) a gaming machine in respect of which—
(i) the cost of a single game does not exceed 10p, and
(ii) the maximum value of the prize for winning a single game does not exceed £5, and
(d) two-penny machines.
(2) In section 22(2) of that Act (gaming machines) paragraph (b) shall cease to have effect.
(3) For section 23(2) and (3) of that Act (rates) substitute—
(2) The appropriate amount for each machine shall be determined in accordance with the following Table by reference to—
(a) the period for which the licence is granted, and
(b) the machine's category determined in accordance with subsection (3).
(3) The categories of gaming machine are as follows—
Category A – a gaming machine which is not within another category.
Category B1 – a gaming machine which is not within a lower category and in respect of which—
(i) the cost of a single game does not exceed £2, and
(ii) the maximum value of the prize for winning a single game does not exceed £4,000.
Category B2 – a gaming machine which is not within a lower category and in respect of which—
(i) the cost of a single game does not exceed £100, and
(ii) the maximum value of the prize for winning a single game does not exceed £500.
Category B3 – a gaming machine which is not within a lower category and in respect of which—
(i) the cost of a single game does not exceed £1, and
(ii) the maximum value of the prize for winning a single game does not exceed £500.
Category B4 – a gaming machine which is not within a lower category and in respect of which—
(i) the cost of a single game does not exceed £1, and
(ii) the maximum value of the prize for winning a single game does not exceed £250.
Category C—
(i) a gaming machine in respect of which the cost of a single game does not exceed 5p, and
(ii) a gaming machine in respect of which—
(a) the cost of a single game does not exceed 50p, and
(b) the maximum value of the prize for winning a single game does not exceed £25.
(4) Where a machine offers more than one class of game, it falls within a category only if it satisfies the requirements of that category in respect of each class.
(5) Where a prize is anything other than money its value for the purposes of this section is—
(a) in the case of a voucher or token that may be exchanged for, or used in place of, an amount of money, that amount,
(b) in the case of a voucher or token that does not fall within paragraph (a) and that may be exchanged for something other than money, the cost that the person providing the machine would incur in obtaining that thing from a person not connected with him (within the meaning of section 839 of the Income and Corporation Taxes Act 1988), and
(c) in any other case, the cost that the person providing the machine would incur in obtaining the prize from a person not connected with him (within that meaning).
(6) For the purposes of subsection (3) Category A is the highest category and Category C is the lowest.
(4) For section 25(4) to (7) of the Betting and Gaming Duties Act 1981 (c. 63) substitute—
(4) A machine which has a number of individual playing positions allowing persons to play simultaneously (whether or not participating in the same game) shall be treated for the purposes of sections 21 to 24 as that number of separate machines.
(5) Section 25A of that Act (power to modify definitions) shall cease to have effect.
(6) In section 26(2) of that Act (supplemental) the following shall cease to have effect—
(a) the definition of “ video machine ” , and
(b) in the definition of “two-penny machine”, the words from “and “five-penny machine”” to the end.
(7) Paragraphs 2 and 3 of Schedule 4 to that Act (exemptions) shall cease to have effect.
(8) Subsections (1) to (7) shall have effect in relation to the grant of an amusement machine licence on or after 1st August 2006.
(9) An amusement machine licence granted before that time shall continue to have effect (for which purpose the Betting and Gaming Duties Act 1981 shall have effect without the amendments effected by this section).
(10) But subsection (9) shall not apply in relation to machines which become gaming machines by virtue of section 11 of this Act.
(11) For the purpose of the application of Schedule 4A to that Act (default licences) in respect of a period before 1st August 2006 no account shall be taken of an amendment effected by subsections (1) to (7) above or by section 11 above.
(1) Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.
(2) In paragraph 1(2) (general rate of duty), for “£170” substitute “ £175 ” .
(3) For paragraph 1B (rates for light passenger vehicles) substitute—
1B The annual rate of vehicle excise duty applicable to a vehicle to which this Part of this Schedule applies shall be determined in accordance with Table A, where the vehicle is first registered before 23rd March 2006, or Table B, where the vehicle is first registered on or after that date, by reference to— a the applicable CO 2 emissions figure, and b whether the vehicle qualifies for the reduced rate of duty, or is liable to the standard rate or the premium rate of duty. Table A: Vehicles first registered before 23rd March 2006 CO 2 emissions figure Rate (1) (2) (3) (4) (5) Exceeding Not exceeding Reduced rate Standard rate Premium rate g/km g/km £ £ £ 100 120 30 40 50 120 150 90 100 110 150 165 115 125 135 165 185 140 150 160 185 180 190 195 Table B: Vehicles first registered on or after 23rd March 2006 CO 2 emissions figure Rate (1) (2) (3) (4) (5) Exceeding Not exceeding Reduced rate Standard rate Premium rate g/km g/km £ £ £ 100 120 30 40 50 120 150 90 100 110 150 165 115 125 135 165 185 140 150 160 185 225 180 190 195 225 200 210 215 4 In paragraph 1C (reduced rate for light passenger vehicles)— a for sub-paragraph (2) substitute— 2 Condition A is that the vehicle— a is constructed— i so as to be propelled by a relevant type of fuel, or ii so as to be capable of being propelled by any of a number of relevant types of fuel, or b is constructed or modified— i so as to be propelled by a prescribed type of fuel, or ii so as to be capable of being propelled by any of a number of prescribed types of fuel, and complies with any other requirements prescribed for the purposes of this condition. , and b after sub-paragraph (5) insert— 6 In this paragraph— “ bioethanol ” has the meaning given in section 2AB of the Hydrocarbon Oil Duties Act 1979, “ relevant type of fuel ” means— bioethanol, or a mixture of bioethanol and unleaded petrol, if the proportion of bioethanol by volume is at least 85%, and “ unleaded petrol ” has the meaning given in section 1(3C) of the Hydrocarbon Oil Duties Act 1979. 7 The Secretary of State may, with the consent of the Treasury, by regulations amend sub-paragraph (6). 5 In paragraph 1J(a) (rates for light goods vehicles), for “£165” substitute “ £170 ” . 6 In paragraph 1K(a) (lower-emission vans), after “1st March 2003” insert “ and before 1st January 2007 ” . 7 In paragraph 2(1) (rates for motorcycles)— a in paragraph (b), for “£30” substitute “ £31 ” , b in paragraph (c), for “£45” substitute “ £46 ” , and c in paragraph (d), for “£60” substitute “ £62 ” . 8 In Schedule 2 to VERA 1994 (exempt vehicles), after paragraph 24 insert— Light passenger vehicles with low CO 2 emissions
(25) A vehicle is an exempt vehicle if—
(a) it is a vehicle to which Part 1A of Schedule 1 applies, and
(b) the applicable CO 2 emissions figure (as defined in paragraph 1A(3) and (4) of that Schedule) for the vehicle does not exceed 100 g/km.
(9) Subsection (8) comes into force on 23rd March 2006; but nothing in that subsection has the effect that a nil licence is required to be in force in respect of a vehicle while a vehicle licence is in force in respect of it.
(10) The rest of this section has effect in relation to licences taken out on or after that date.
In section 61B of VERA 1994 (reduced pollution certificates), for subsection (2) substitute—
(2) For the purposes of this Act, the reduced pollution requirements are satisfied with respect to a vehicle at any time if, at that time, prescribed requirements relating to the vehicle's emissions are satisfied as a result of—
(a) the design, construction or equipment of the vehicle as manufactured; or
(b) adaptations of a prescribed description having been made to the vehicle after a prescribed date.
(2A) Different requirements may be prescribed under subsection (2) for vehicles first registered at different times.
In VERA 1994, after section 7B insert—
Recovery of section 7A supplements: Scotland
(7C)
(1) The Secretary of State may by regulations provide for the recovery of supplement that has become payable under section 7A by diligence authorised by summary warrant.
(2) Regulations under subsection (1) may, in particular, provide—
(a) for such summary warrants—
(i) to be granted by the sheriff on the application of the Secretary of State; and
(ii) to authorise any of the diligences mentioned in subsection (3);
(b) for such applications to be accompanied by a certificate mentioned in subsection (4); and
(c) for the fees and outlays of sheriff officers incurred in executing such summary warrants to be chargeable against the debtor.
(3) The diligences referred to in subsection (2)(a)(ii) are—
(a) an attachment;
(b) an earnings arrestment;
(c) an arrestment and action of furthcoming or sale.
(4) The certificate referred to in subsection (2)(b) is a certificate by the Secretary of State —
(a) stating that none of the persons specified in the application has paid the supplement due;
(b) stating that payment of the amount due from each such person has been demanded from him;
(c) stating whether in response to that demand any such person disputes liability to pay; and
(d) specifying the amount due from and unpaid by each such person.
(5) No fee shall be chargeable by the sheriff officer against the debtor for—
(a) collecting; or
(b) accounting to the Secretary of State for,
sums paid to him by the debtor in respect of the amount owing.
(6) No summary warrant for recovery of supplement payable under section 7A may be granted against a person if—
(a) he disputes liability to pay; or
(b) an action for payment to recover such supplement from him has already been raised.
(7) Failure to respond to a demand to pay shall not be taken to mean liability to pay is disputed.
(8) An action for payment to recover supplement payable under section 7A may be raised against a person notwithstanding that a summary warrant has already been granted for recovery of such supplement from him but only if none of the diligences mentioned in subsection (3) has been executed against him.
(9) Where such an action is raised, the summary warrant shall cease to have effect in relation to such person.
(10) This section extends to Scotland only.
(1) Section 23 of VATA 1994 (gaming machines) shall be amended as follows.
(2) In subsection (1)—
(a) for “plays a game of chance” substitute “ gambles ” , and
(b) omit “to play”.
(3) In subsection (2) for “playing” substitute “ gambling ” .
(4) In subsection (3)—
(a) for “playing” substitute “ gambling ” , and
(b) for “to play” substitute “ to use ” .
(5) For subsection (4) substitute—
(4) In this section “ gaming machine ” means a machine which is designed or adapted for use by individuals to gamble (whether or not it can also be used for other purposes).
(5) But—
(a) a machine is not a gaming machine to the extent that it is designed or adapted for use to bet on future real events,
(b) a machine is not a gaming machine to the extent that—
(i) it is designed or adapted for the playing of bingo, and
(ii) bingo duty is charged under section 17 of the Betting and Gaming Duties Act 1981 (c. 63) on the playing of that bingo, or would be charged but for paragraphs 1 to 5 of Schedule 3 to that Act, and
(c) a machine is not a gaming machine to the extent that—
(i) it is designed or adapted for the playing of a real game of chance, and
(ii) the playing of the game is dutiable gaming for the purposes of section 10 of the Finance Act 1997 (c. 16), or would be dutiable gaming but for subsections (3) and (4) of that section.
(6) In this section—
(a) a reference to gambling is a reference to—
(i) gaming within the meaning of section 6 of the Gambling Act 2005 (c. 19), and
(ii) betting within the meaning of section 9 of that Act,
(b) a reference to a machine is a reference to any apparatus which uses or applies mechanical power, electrical power or both,
(c) a reference to a machine being designed or adapted for a purpose includes a reference to a machine to which anything has been done as a result of which it can reasonably be expected to be used for that purpose,
(d) a reference to a machine being adapted includes a reference to computer software being installed on it,
(e) “ real ” has the meaning given by section 353(1) of that Act,
(f) “game of chance” has such meaning as may be prescribed by the Treasury by order,
(g) “ bingo ” means any version of that game, irrespective of by what name it is described.
(7) The Treasury may by order amend subsections (4) to (6).
(6) This section shall have effect in relation to anything done on or after 6th December 2005.
(7) In the application of section 23(5)(c) of VATA 1994 as substituted by this section in relation to anything done before 1st November 2006, “ game of chance ” shall have the same meaning as in the Gaming Act 1968 (c. 65).
(1) The Treasury may by order—
(a) make provision for substituting Schedule 10 to VATA 1994 (buildings and land) for the purpose of rewriting that Schedule with amendments;
(b) make provision amending sections 83 and 84 of that Act (appeals) in connection with any provision of that Schedule as so rewritten.
(2) The Treasury may by order make provision repealing—
(a) paragraph (b) of item 1 in Group 1 of Schedule 9 to VATA 1994 (exempt supplies of land not to include supplies made pursuant to a developmental tenancy, developmental lease or developmental licence), and
(b) Note (7) in that Group (meaning of developmental tenancy, developmental lease or developmental licence).
The power conferred by this subsection is not to be regarded as affecting in any way the power to vary Schedule 9 to that Act conferred by section 31(2) of that Act.
(3) The Treasury may by order make provision repealing—
(a) section 26 of FA 1995 (co-owners etc of buildings and land), and
(b) the enactments inserted by that section (section 51A of VATA 1994 and paragraph 8(2) and (3) of Schedule 10 to that Act).
(4) Any power to make an order under this section includes power—
(a) to make any provision that might be made by an Act, and
(b) to make incidental, consequential, supplemental, or transitional provision or savings.
(5) The consequential provision that may be made under subsection (4)(b) includes provision amending any Act or any instrument made under any Act.
(6) Any order under this section—
(a) is to be made by statutory instrument,
(b) must be laid before the House of Commons, and
(c) unless approved by that House before the end of the period of 28 days beginning with the date on which it is made, ceases to have effect at the end of that period.
(7) But, if an order so ceases to have effect, this does not affect—
(a) anything previously done under the order, or
(b) the making of a new order.
(8) In reckoning the period of 28 days no account is to be taken of any time—
(a) during which Parliament is dissolved or prorogued, or
(b) during which the House of Commons is adjourned for more than 4 days.
(1) Section 21 of VATA 1994 (value of imported goods) is amended as follows.
(2) In subsection (2) (value of imported goods to include taxes and expenses), after “shall” insert “ (subject to subsection (2A) below) ” .
(3) After subsection (2) insert—
(2A) Where—
(a) any goods falling within subsection (5) below are sold by auction at a time when they are subject to the procedure specified in subsection (2B) below, and
(b) arrangements made by or on behalf of the purchaser of the goods following the sale by auction result in the importation of the goods from a place outside the member States,
the value of the goods shall not be taken for the purposes of this Act to include, in relation to that importation, any commission or premium payable to the auctioneer in connection with the sale of the goods.
(2B) That procedure is the customs procedure for temporary importation with total relief from import duties provided for in Articles 137 to 141 of Council Regulation 2913/92/ EEC establishing the Community Customs Code.
(4) Subsections (1) to (3) come into force on such day as the Treasury may by order made by statutory instrument appoint.
(1) After section 55 of VATA 1994 (customers to account for tax on supplies of gold etc) insert—
Customers to account for tax on supplies of goods of a kind used in missing trader intra-community fraud
(55A)
(1) Subsection (3) applies if—
(a) a taxable (but not a zero-rated) supply of goods (“ the relevant supply ”) is made to a person (“ the recipient ”),
(b) the relevant supply is of goods to which this section applies (see subsection (9)),
(c) the relevant supply is not an excepted supply (see subsection (10)), and
(d) the total value of the relevant supply, and of corresponding supplies made to the recipient in the month in which the relevant supply is made, exceeds £1,000 (“the disregarded amount”).
(2) For this purpose a “ corresponding supply ” means a taxable (but not a zero-rated) supply of goods which—
(a) is a supply of goods to which this section applies, and
(b) is not an excepted supply.
(3) The relevant supply, and the corresponding supplies made to the recipient in the month in which the relevant supply is made, are to be treated for the purposes of Schedule 1—
(a) as taxable supplies of the recipient (as well as taxable supplies of the person making them), and
(b) in so far as the recipient is supplied in connection with the carrying on by him of any business, as supplies made by him in the course or furtherance of that business,
but the relevant supply, and those corresponding supplies, are to be so treated only in so far as their total value exceeds the disregarded amount.
(4) Nothing in subsection (3)(b) requires any supply to be disregarded for the purposes of Schedule 1 on the grounds that it is a supply of capital assets of the recipient's business.
(5) For the purposes of subsections (1) and (3), the value of a supply is determined on the basis that no VAT is chargeable on the supply.
(6) If—
(a) a taxable person makes a supply of goods to a person (“ the recipient ”) at any time,
(b) the supply is of goods to which this section applies and is not an excepted supply, and
(c) the recipient is a taxable person at that time and is supplied in connection with the carrying on by him of any business,
it is for the recipient, on the supplier's behalf, to account for and pay tax on the supply and not for the supplier.
(7) The relevant enforcement provisions apply for the purposes of this section, in relation to any person required under subsection (6) to account for and pay any VAT, as if that VAT were VAT on a supply made by him.
(8) For this purpose “ the relevant enforcement provisions ” means so much of—
(a) this Act and any other enactment, and
(b) any subordinate legislation,
as has effect for the purposes of, or in connection with the enforcement of, any obligation to account for and pay VAT.
(9) For the purposes of this section, goods are goods to which this section applies if they are of a description specified in an order made by the Treasury.
(10) For the purposes of this section, an “ excepted supply ” means a supply which is of a description specified in, or determined in accordance with, provision contained in an order made by the Treasury.
(11) Any order made under subsection (10) may describe a supply of goods by reference to—
(a) the use which has been made of the goods, or
(b) other matters unrelated to the characteristics of the goods themselves.
(12) The Treasury may by order substitute for the sum for the time being specified in subsection (1)(d) such greater sum as they think fit.
(13) The Treasury may by order make such amendments of any provision of this Act as they consider necessary or expedient for the purposes of this section or in connection with this section.
An order under this subsection may confer power on the Commissioners to make regulations or exercise any other function, but no order may be made under this subsection on or after 22nd March 2009.
(14) Any order made under this section (other than one under subsection (12)) may—
(a) make different provision for different cases, and
(b) contain supplementary, incidental, consequential or transitional provisions.
(2) After section 26A of VATA 1994 (disallowance of input tax where consideration not paid) insert—
Adjustment of output tax in respect of supplies under section 55A
(26AB)
(1) This section applies if—
(a) a person is, as a result of section 26A, taken not to have been entitled to any credit for input tax in respect of any supply, and
(b) the supply is one in respect of which the person is required under section 55A(6) to account for and pay VAT.
(2) The person is entitled to make an adjustment to the amount of VAT which he is so required to account for and pay.
(3) The amount of the adjustment is to be equal to the amount of the credit for the input tax to which the person is taken not to be entitled.
(4) Regulations may make such supplementary, incidental, consequential or transitional provisions as appear to the Commissioners to be necessary or expedient for the purposes of this section.
(5) Regulations under this section may in particular—
(a) make provision for the manner in which, and the period for which, the adjustment is to be given effect,
(b) require the adjustment to be evidenced and quantified by reference to such records and other documents as may be specified by or under the regulations,
(c) require the person entitled to the adjustment to keep, for such period and in such form and manner as may be so specified, those records and documents,
(d) make provision for readjustments if any credit for input tax is restored under section 26A.
(6) Regulations under this section may make different provision for different circumstances.
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(5) In section 69 of VATA 1994 (breaches of regulatory provisions), in subsection (1) (failure to comply with a requirement imposed under provisions mentioned in the paragraphs in that subsection), after paragraph (b) insert—
(ba) paragraph 2(3B) of Schedule 11; or
(6) In section 97 of VATA 1994 (orders, rules and regulations), in subsection (4) (orders which cease to have effect unless approved by House of Commons), after paragraph (e) insert—
(ea) an order under section 55A(13);
(7) In Schedule 11 to VATA 1994 (administration, collection and enforcement), in paragraph 2 (accounting for VAT and payment of VAT), after sub-paragraph (3) insert—
(3A) Regulations under this paragraph may require the submission to the Commissioners by taxable persons, at such times and intervals, in such cases and in such form and manner as may be—
(a) specified in the regulations, or
(b) determined by the Commissioners in accordance with powers conferred by the regulations,
of statements containing such particulars of supplies to which section 55A(6) applies in which the taxable persons are concerned, and of the persons concerned in those supplies, as may be prescribed.
(3B) Regulations under this paragraph may make provision, in relation to the first occasion on which a person makes a supply of goods to which section 55A(6) applies, for requiring the person to give to the Commissioners such notification of the supply at such time and in such form and manner as may be specified in the regulations.
(8) The amendments made by this section have effect in relation to supplies made on or after such day as the Treasury may by order made by statutory instrument appoint.
But no order may be made under this subsection on or after 22nd March 2009.
(9) An order under subsection (8) may contain transitional provision and savings.
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(1) VATA 1994 is amended as follows.
(2) After section 69A (breach of record-keeping requirements etc in relation to transactions in gold) insert—
Breach of record-keeping requirements imposed by directions
(69B)
(1) If any person fails to comply with a requirement imposed under paragraph 6A(1) of Schedule 11, the person is liable to a penalty.
(2) The amount of the penalty is equal to £200 multiplied by the number of days on which the failure continues (up to a maximum of 30 days).
(3) If any person fails to comply with a requirement to preserve records imposed under paragraph 6A(6) of Schedule 11, the person is liable to a penalty of £500.
(4) If it appears to the Treasury that there has been a change in the value of money since—
(a) the day on which the Finance Act 2006 is passed, or
(b) (if later) the last occasion when the power conferred by this subsection was exercised,
they may by order substitute for the sums for the time being specified in subsections (2) and (3) such other sums as appear to them to be justified by the change.
(5) But any such order does not apply to a failure which began before the date on which the order comes into force.
(6) A failure by any person to comply with any requirement mentioned in subsection (1) or (3) does not give rise to a liability to a penalty under this section if the person concerned satisfies—
(a) the Commissioners, or
(b) on appeal, a tribunal,
that there is a reasonable excuse for the failure.
(7) If by reason of conduct falling within subsection (1) or (3) a person—
(a) is assessed to a penalty under section 60, or
(b) is convicted of an offence (whether under this Act or otherwise),
that conduct does not also give rise to a penalty under this section.
(3) In section 76(1) (assessment of amounts due by way of penalty, interest or surcharge) for “69A”, in both places, substitute “ 69B ” .
(4) In section 83 (appeals)—
(a) in paragraph (n) (penalties or surcharges by virtue of any of sections 59 to 69A) for “69A” substitute “ 69B ” and
(b) after paragraph (z) (conditions imposed by virtue of paragraph 2B(2)(c) or 3(1) of Schedule 11) insert—
(zza) a direction under paragraph 6A of Schedule 11;
(5) In section 84 (further provision relating to appeals) after subsection (7A) (appeals against directions mentioned in section 83(wa)) insert—
(7B) Where there is an appeal against a decision to make such a direction as is mentioned in section 83(zza)—
(a) the tribunal shall not allow the appeal unless it considers that the Commissioners could not reasonably have been satisfied that there were grounds for making the direction;
(b) the direction shall have effect pending the determination of the appeal.
(6) In Schedule 11 (administration, collection and enforcement), after paragraph 6 (duty to keep records) insert—
(6A)
(1) The Commissioners may direct any taxable person named in the direction to keep such records as they specify in the direction in relation to such goods as they so specify.
(2) A direction under this paragraph may require the records to be compiled by reference to VAT invoices or any other matter.
(3) The Commissioners may not make a direction under this paragraph unless they have reasonable grounds for believing that the records specified in the direction might assist in identifying taxable supplies in respect of which the VAT chargeable might not be paid.
(4) The taxable supplies in question may be supplies made by—
(a) the person named in the direction, or
(b) any other person.
(5) A direction under this paragraph—
(a) must be given by notice in writing to the person named in it,
(b) must warn that person of the consequences under section 69B of failing to comply with it, and
(c) remains in force until it is revoked or replaced by a further direction.
(6) The Commissioners may require any records kept in pursuance of this paragraph to be preserved for such period not exceeding 6 years as they may require.
(7) Sub-paragraphs (4) to (6) of paragraph 6 (preservation of information by means approved by the Commissioners) apply for the purposes of this paragraph as they apply for the purposes of that paragraph.
(8) This paragraph is without prejudice to the power conferred by paragraph 6(1) to make regulations requiring records to be kept.
(9) Any records required to be kept by virtue of this paragraph are in addition to any records required to be kept by virtue of paragraph 6.
(1) VATA 1994 is amended as follows.
(2) In section 97 (orders, rules and regulations), in subsection (4) (orders which cease to have effect unless approved by House of Commons), after paragraph (f) insert—
(fa) an order under paragraph 3(4) of Schedule 10A;
(3) In paragraph 3 of Schedule 10A (treatment of credit vouchers), after sub-paragraph (3) (circumstances in which consideration for supply of credit voucher not to be disregarded under sub-paragraph (2) for the purposes of Act) insert—
(4) The Treasury may by order specify other circumstances in which sub-paragraph (2) above does not apply.
Income tax shall be charged for the year 2006-07, and for that year—
(a) the starting rate shall be 10%;
(b) the basic rate shall be 22%;
(c) the higher rate shall be 40%.
Corporation tax shall be charged for the financial year 2007 at the rate of 30%.
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(1) Section 13AA of ICTA (corporation tax starting rate) shall cease to have effect.
(2) Section 13AB of ICTA (the non-corporate distribution rate), and Schedule A2 to that Act (supplementary provisions in relation to that rate), shall cease to have effect.
(3) In section 13A of ICTA (close investment-holding companies), in subsection (1) (meaning of “close investment-holding company” for purposes of sections 13(1) and 13AA(8)), omit “or 13AA(8)”.
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(6) In paragraph 1(a) of Schedule 12 to FA 1989 (provision of information for the purposes of close companies provisions), for “13 to 13A” substitute “ 13, 13ZA, 13A ” .
(7) In paragraph 8(1) of Schedule 18 to FA 1998 (tax calculation in company tax return), in the second step, omit “or 13AA(2)”>.
(8) The amendments made by this section have effect for the financial year 2006 and subsequent financial years (but see also subsections (9) to (11)).
(9) In the case of an accounting period (a “straddling period”)—
(a) beginning before 1st April 2006, and
(b) ending on or after that date,
sections 13AA and 13AB of, and Schedule A2 to, ICTA (“ the repealed provisions ”) apply as if the different parts of the straddling period falling in the different financial years were separate accounting periods.
(10) Where the rate of corporation tax charged on a company's basic profits for any such separate accounting period ending with 31st March 2006 is determined in accordance with any of the repealed provisions, section 13 of ICTA (small companies' relief) also so applies.
(11) For the purpose of treating different parts of the straddling period as separate accounting periods in accordance with subsections (9) and (10), the profits and basic profits of the straddling period are to be apportioned between those separate accounting periods.
Schedule 1 (which makes provision in relation to group relief where the surrendering company is not resident in the United Kingdom) has effect.
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Schedule 3 (which amends Schedule 18 to FA 1998 in connection with claims for tax relief for expenditure on research and development) has effect.
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(1) Schedule 5 to this Act contains further provisions about film tax relief.
(2) In that Schedule—
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Part 2 provides for the certification of British films for the purposes of the relief;
Part 3 makes provision for claims for the relief;
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(1) Sections 40A to 40D of F(No.2)A 1992 (treatment of expenditure on production or acquisition of film) do not apply—
(a) to production expenditure on a film that commences principal photography on or after 1st January 2007 ;
(b) to acquisition expenditure—
(i) on a film that commences principal photography on or after 1st January 2007 , or
(ii) that is incurred on or after 1st October 2007 on a film (whenever made).
(2) Section 41 of that Act (preliminary expenditure) does not apply to expenditure incurred after the date on which this Act is passed.
(3) Section 42 of that Act and section 48 of F(No.2)A 1997 (special reliefs for British films) do not apply—
(a) to production expenditure on a film that commences principal photography on or after 1st January 2007 ;
(b) to acquisition expenditure—
(i) on a film that commences principal photography on or after 1st January 2007 , or
(ii) that is incurred on or after 1st October 2007.
(4) References in this section to expenditure on the acquisition of a film, or to sums received from the disposal of a film, are to expenditure on the acquisition of, or sums received from the disposal of, the original master version of the film.
(5) For this purpose—
(a) “ original master version ” means the original negative, tape or disc;
(b) references to the original master version of a film include the original master version of the film soundtrack (if any);
(c) references to the original master version include any rights in the original master version that are held or acquired with it.
(6) The provisions of sections 1181 to 1187 of CTA 2009 apply for the purposes of this section as if this section were contained in Part 15 of that Act.
(1) Sections 134 and 135 of ITTOIA 2005 (treatment of expenditure on production or acquisition of film) do not apply—
(a) to production expenditure on a film that commences principal photography on or after 1st January 2007 ;
(b) to acquisition expenditure—
(i) on a film that commences principal photography on or after 1st January 2007 , or
(ii) that is incurred on or after 1st October 2007 on a film (whenever made).
(2) Section 137 of that Act (preliminary expenditure) does not apply to expenditure incurred after the date on which this Act is passed.
(3) Sections 138 to 144 of that Act (special reliefs for British films) do not apply—
(a) to production expenditure on a film that commences principal photography on or after 1st January 2007 ;
(b) to acquisition expenditure—
(i) on a film that commences principal photography on or after 1st January 2007 , or
(ii) that is incurred on or after 1st October 2007.
(4) References in this section to expenditure on the acquisition of a film, or to sums received from the disposal of a film, are to expenditure on the acquisition of, or sums received from the disposal of, the original master version of the film.
(5) For this purpose—
(a) “ original master version ” means the original negative, tape or disc;
(b) references to the original master version of a film include the original master version of the film soundtrack (if any);
(c) references to the original master version include any rights in the original master version that are held or acquired with it.
(6) The provisions of sections 1181 to 1187 of CTA 2009 apply for the purposes of this section as if this section were contained in Part 15 of that Act.
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Finance Act 2006 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/ukpga-2006-25
Contains public sector information licensed under the Open Government Licence v3.0.
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