SCHEDULES

Section 27(1).

SCHEDULE 1Vehicles which are not road vehicles within the meaning of this act

Vehicles excluded from definition of " road vehicle "

1Any vehicle while it is not used on a public road and no vehicle excise licence is in force in respect of it.

2The following—

(a)any vehicle exempted from vehicle excise duty by section 4(1)(/j) of the [1971 c. 10.] Vehicles (Excise) Act 1971 (road construction vehicles) or section 7(1) of that Act (vehicles used only for passing to and from land in the same occupation);

(b)a vehicle of any of the following descriptions which is not chargeable with duty as a goods vehicle, namely an agricultural machine, digging machine, mobile crane, works truck, mowing machine or fisherman's tractor mentioned in Schedule 3 to that Act;

(c)a road roller.

Interpretation

3In paragraph 1 above " public road " means a road which is repairable at the public expense.

4In this Schedule " vehicle excise licence", " vehicle excise duty " and " duty " means a licence and duty under the Vehicles (Excise) Act 1971 ; but a vehicle in respect of which there is current a certificate or document in the form of a licence issued in pursuance of regulations under section 23 of that Act shall be treated as a vehicle for which a road licence is in force.

5In the application of this Schedule to Northern Ireland, for any reference to the Vehicles (Excise) Act 1971 there shall be substituted a reference to the [1972 c. 10 (N.I.).] Vehicles (Excise) Act (Northern Ireland) 1972.

Section 17(7).

SCHEDULE 2Meaning of " horticultural produce " for purposes of relief under section 17

In section 17 of this Act " horticultural produce " means—

(a)fruit;

(b)vegetables of a kind grown for human consumption, including fungi, but not including maincrop potatoes or peas grown for seed, for harvesting dry or for vining;

(c)flowers, pot plants and decorative foliage ;

(d)herbs ;

(e)seeds other than pea seeds, and bulbs and other material, being seeds, bulbs or material for sowing or planting for the production of—

(i)fruit,

(ii)vegetables falling within paragraph (b) above,

(iii)flowers, plants or foliage falling within paragraph (c) above, or

(iv)herbs,

or for reproduction of the seeds, bulbs or other material planted ; or

(f)trees and shrubs, other than trees grown for the purpose of afforestation ;

but does not include hops.

Section 21(1).

SCHEDULE 3Subjects for regulations under section 21

PART IHydrocarbon oil

1Prohibiting the production of hydrocarbon oil or any description of hydrocarbon oil except by a person holding a licence.

2Fixing the date of expiration of any such licence.

3Regulating the production, storage and warehousing of hydrocarbon oil or any description of hydrocarbon oil and the removal of any such oil to or from premises used for the production of any such oil.

4Prohibiting the refining of hydrocarbon oil elsewhere than in a refinery.

5Prohibiting the incorporation of gas in hydrocarbon oil elsewhere than in a refinery.

6Regulating the use and storage of hydrocarbon oil in a refinery.

7Regulating or prohibiting the removal to a refinery of hydrocarbon oil in respect of which any rebate has been allowed.

8Regulating the removal of imported hydrocarbon oil to a refinery without payment of the excise duty on such oil.

9Making provision for securing payment of the excise duty on any imported hydrocarbon oil received into a refinery.

10Relieving from the excise duty chargeable on hydrocarbon oil produced in the United Kingdom any such oil intended for exportation or shipment as stores.

11Generally for securing and collecting the excise duty chargeable on hydrocarbon oil produced in the United Kingdom.

PART IIPetrol substitutes

12Prohibiting the production of petrol substitutes, and dealing in petrol substitutes on which the excise duty has not been paid, except by persons holding a licence.

13Fixing the date of expiration of any such licence.

14Regulating the production, dealing in, storage and warehousing of petrol substitutes and their removal to and from premises used therefor.

15Relieving from the excise duty petrol substitutes intended for exportation or shipment as stores.

16Generally for securing and collecting the excise duty.

In this Part of this Schedule " the excise duty" means the excise duty on petrol substitutes.

PART IIIRoad fuel gas

17Prohibiting the production of gas, and dealing in gas on which the excise duty has not been paid, except by persons holding a licence.

18Fixing the date of expiration of any such licence.

19Regulating the production, dealing in, storage and warehousing of gas and the removal of gas to and from premises used therefor.

20Requiring containers for gas to be marked in the manner prescribed by the regulations.

21Conferring power to require information relating to the supply or use of gas and containers for gas to be given by producers of and dealers in gas, and by the person owning or possessing or for the time being in charge of any road vehicle which is constructed or adapted to use gas as fuel.

22Requiring a person owning or possessing a road vehicle which is constructed or adapted to use gas as fuel to keep such accounts and records in such manner as may be prescribed by the regulations, and to preserve such books and documents relating to the supply of gas to or by him, or the use of gas by him, for such period as may be so prescribed.

23Requiring the production of books or documents relating to the supply or use of gas or the use of any road vehicle.

24Authorising the entry and inspection of premises (other than private dwelling-houses) and the examination of road vehicles, and authorising, or requiring the giving of facilities for, the inspection of gas found on any premises entered or on or in any road vehicle.

25Generally for securing and collecting the excise duty.

In this Part of this Schedule " the excise duty " means the excise duty chargeable under section 8 of this Act on gas, and " gas " means road fuel gas.

Section 24(1).

SCHEDULE 4Subjects for regulations under section 24

As to grant of relief under sections 9 and 14

1Regulating the approval of persons for purposes of section 9(1) or (4) or 14(1) of this Act, whether individually or by reference to a class, and whether in relation to particular descriptions of oil or generally ; enabling approval to be granted subject to conditions and providing for the conditions to be varied, or the approval revoked, for reasonable cause.

2Enabling permission under section 9(1) of this Act to be granted subject to conditions as to the giving of security and otherwise.

3Requiring claims for repayment under section 9(4) of this Act to be made at such times and in respect of such periods as are prescribed; providing that no such claim shall lie where the amount to be paid is less than the prescribed minimum; and preventing,, where such a claim lies, the payment of drawback.

As to mixing of oil

4Imposing restrictions on the mixing with other oil of any rebated oil or oil delivered without payment of duty.

As to marking of oil

5Requiring as a condition of allowing rebate on, or delivery without payment of duty of, any oil (subject to any exceptions provided by or under the regulations) that there shall have been added to that oil, at such times, in such manner and in such proportions as may be prescribed, one or more prescribed markers, with or without a prescribed colouring substance (not being a prescribed marker), and that a declaration to that effect is furnished.

6Prescribing the substances which are to be used as markers.

7Providing that the presence of a marker shall be disregarded if the proportion in which it is present is less than that prescribed for the purposes of this paragraph.

8Prohibiting the addition to any oil of any prescribed marker or prescribed colouring substance except in such circumstances as may be prescribed.

9Prohibiting the removal from any oil of any prescribed marker or prescribed colouring substance.

10Prohibiting the addition to oil of any substance, not being a prescribed marker, which is calculated to impede the identification of a prescribed marker.

11Regulating the storage or movement of prescribed markers.

12Requiring any person who adds a prescribed marker to any oil to keep in such manner and to preserve for such period as may be prescribed such accounts and records in connection with his use of that marker as may be prescribed, and requiring the production of the accounts and records.

13Requiring, in such circumstances or subject to such exceptions as may be prescribed, that any drum, storage tank, delivery pump or other container or outlet which contains any oil in which a prescribed marker is present shall be marked in the prescribed manner to indicate that the oil is not to be used as road fuel or for any other prohibited purpose.

14Requiring any person who supplies oil in which a prescribed marker is present to deliver to the recipient a document containing a statement in the prescribed form to the effect that the oil is not to be used as road fuel or for any other prohibited purpose.

15Prohibiting the sale of any oil the colour of which would prevent any prescribed colouring substance from being readily visible if present in the oil.

16Prohibiting the importation of oil in which any prescribed marker, or any other substance which is calculated to impede the identification of a prescribed marker, is present.

As to control of storage, supply etc. of oil, entry of premises etc.

17Regulating the storage or movement of oil.

18Restricting the supplying of oil in respect of which rebate has been allowed and not repaid or on which excise duty has not been paid.

19Requiring a person owning or possessing a road vehicle which is constructed or adapted to use heavy oil as fuel to keep such accounts and records in such manner as may be prescribed, and to preserve such books and documents relating to the supply of heavy oil to or by him, or the use of heavy oil by him, for such period as may be prescribed.

20Requiring the production of books or documents relating to the supply or use of oil or the use of any vehicle.

21Authorising the entry and inspection of premises (other than private dwelling-houses) and the examination of vehicles, and authorising, or requiring the giving of facilities for, the inspection of oil found on any premises entered or on or in any vehicle and the taking of samples of any oil inspected.

Interpretation

22In this Schedule—

• " oil " means hydrocarbon oil;

• " prescribed" means prescribed by regulations made under section 24 of this Act; and section 12(3)(a) of this Act shall apply for the purposes of paragraph 19 above as it applies for the purposes of that section.

Section 24(5).

SCHEDULE 5Sampling

1The person taking a sample—

(a)if he takes it from a motor vehicle, shall if practicable do so in the presence of a person appearing to him to be the owner or person for the time being in charge of the vehicle ;

(b)if he takes the sample on any premises but not from a motor vehicle, shall if practicable take it in the presence of a person appearing to him to be the occupier of the premises or for the time being in charge of the part of the premises from which it is taken.

2(1)The result of an analysis of a sample shall not be admissible—

(a)in criminal proceedings under the Customs and Excise Acts 1979 ; or

(b)on behalf of the Commissioners in any civil proceedings under those Acts,

unless the analysis was made by an authorised analyst and the requirements of paragraph 1 above (where applicable) and of the following provisions of this paragraph have been complied with.

(2)The person taking a sample must at the time have divided it into three parts (including the part to be analysed), marked and sealed or fastened up each part, and—

(a)delivered one part to the person in whose presence the sample was taken in accordance with paragraph 1 above, if he requires it; and

(b)retained one part for future comparison.

(3)Where it was not practicable to comply with the relevant requirements of paragraph 1 above, the person taking the sample must have served notice on the owner or person in charge of the vehicle or, as the case may be, the occupier of the premises informing him that the sample has been taken and that one part of it is available for delivery to him, if he requires it, at such time and place as may be specified in the notice.

3(1)Subject to sub-paragraph (2) below, in any such proceedings as are mentioned in paragraph 2(1) above a certificate purporting to be signed by an authorised analyst and certifying the presence of any substance in any such sample of oil as may be specified in the certificate shall be evidence, and in Scotland sufficient evidence, of the facts stated in it.

(2)Without prejudice to the admissibility of the evidence of the analyst (which shall be sufficient in Scotland as well as in England), such a certificate shall not be admissible as evidence—

(a)unless a copy of it has, not less than 7 days before the hearing, been served by the prosecutor or, in the case of civil proceedings, the Commissioners on all other parties to the proceedings ; or

(b)if any of those other parties, not less than 3 days before the hearing or within such further time as the court may in special circumstances allow, serves notice on the prosecutor or, as the case may be, the Commissioners requiring the attendance at the hearing of the person by whom the analysis was made.

4(1)Any notice required or authorised to be given under this Schedule shall be in writing.

(2)Any such notice shall be deemed, unless the contrary is shown, to have been received by a person if it is shown to have been left for him at his last-known residence or place of business in the United Kingdom.

(3)Any such notice may be given by post, and the letter containing the notice may be sent to the last-known residence or place of business in the United Kingdom of the person to whom it is directed.

(4)Any such notice given to the secretary or clerk of a company or body of persons (incorporated or unincorporated) on behalf of the company or body shall be deemed to have been given to the company or body ; and for the purpose of the foregoing provisions of this paragraph any such company or body of persons having an office in the United Kingdom shall be treated as resident at that office or, if it has more than one, at the registered or principal office.

(5)Where any such notice is to be given to any person as the occupier of any land, and it is not practicable after reasonable inquiry to ascertain—

(a)what is the name of any person being the occupier of the land; or

(b)whether or not there is a person being the occupier of the land,

the notice may be addressed to the person concerned by any sufficient description of the capacity in which it is given to him.

(6)In any case to which sub-paragraph (5) above applies, and in any other case where it is not practicable after reasonable inquiry to ascertain an address in the United Kingdom for the service of a notice to be given to a person as being the occupier of any land, the notice shall be deemed to have been received by the person concerned on being left for him on the land, either in the hands of a responsible person or conspicuously affixed to some building or object on the land.

(7)Sub-paragraphs (2) to (6) above shall not affect the validity of any notice duly given otherwise than in accordance with those sub-paragraphs.

5In this Schedule " authorised analyst" means—

(a)the Government Chemist or a person acting under his direction;

(b)the Government Chemist for Northern Ireland or a person acting under his direction ;

(c)any chemist authorised by the Treasury to make analyses for the purposes of this Schedule ; or

(d)any other person appointed as a public analyst or deputy public analyst under—

• section 89 of the [1955 c. 16. (4 & 5 Eliz. 2).] Food and Drugs Act 1955,

• section 27 of the [1956 c. 30.] Food and Drugs (Scotland) Act 1956,

• or section 31 of the [1958 c. 27 (N.I.).] Food and Drugs Act (Northern Ireland) 1958.

6References in this Schedule to the taking of a sample or to a sample shall be construed respectively as references to the taking of a sample in pursuance of regulations under section 24 of this Act and to a sample so taken.

7This Schedule shall have effect in its application to a vehicle of which a person other than the owner is, or is for the time being, entitled to possession as if for references to the owner there were substituted references to the person entitled to possession.

Section 28(1).

SCHEDULE 6Consequential amendments

Finance Act 1965 and Finance Act (Northern Ireland) 1965

1In section 92(2) of the [1965 c. 25.] Finance Act 1965 and section 14(2) of the [1966 c. 21 (N.I.).] Finance Act (Northern Ireland) 1966 (grants towards duty on bus fuel) for the words " hydrocarbon oil " there shall be substituted the words " heavy oil ".

Transport Act 1968

2In section 69 of the [1968 c. 73.] Transport Act 1968 (revocation etc. of operators' licences), in subsection (4)(e), after the words " section 200 of the Customs and Excise Act 1952" there shall be inserted the words " section 11 of the Hydrocarbon Oil (Customs & Excise) Act 1971 or section 13 of the Hydrocarbon Oil Duties Act 1979 ".

Finance Act 1972

3In Item 4 of Group 7 in Schedule 4 to the [1972 c. 41.] Finance Act 1972 for the words " the Hydrocarbon Oil (Customs & Excise) Act 1971 " there shall be substituted the words " the Hydrocarbon Oil Duties Act 1979 ".

4In Note (3) to Group 7 in Schedule 4 to the Finance Act 1972 for the words from " gas " to " road vehicles and " there shall be substituted the words " road fuel gas (within the meaning of the Hydrocarbon Oil Duties Act 1979) ".

5In Note (4) to Group 7 in Schedule 4 to the Finance Act 1972 the words " or is to be " shall be omitted and at the end of that Note there shall be added the words " or on which a duty of excise has been or is to be charged without relief from, or rebate of, such duty by virtue of the provisions of the Hydrocarbon Oil Duties Act 1979 ".

Excise Duties (Gas as Road Fuel) Order 1972

6In Article 3 of the [S.I. 1972/567.] Excise Duties (Gas as Road Fuel) Order 1972 for the words " hydrocarbon oil" there shall be substituted the words " light oil ".

Finance (No. 2) Act 1975

7In Note (1) to Group 8 in Schedule 7 to the [1975 c. 45.] Finance (No. 2) Act 1975 for the words " the Hydrocarbon Oil (Customs & Excise) Act 1971 " there shall be substituted the words " the Hydrocarbon Oil Duties Act 1979 ".

Section 28(2).

SCHEDULE 7Repeals