Finance Act 1982

Part IU.K. Customs and Excise

1 Duties on spirits, beer, wine, made-wine and cider. U.K.

(1)In section 5 of the M1Alcoholic Liquor Duties Act 1979 (excise duty on spirits) for the words from “at the rates” to the end of the section there shall be substituted the words “ at the rate of £14.47 per litre of alcohol in the spirits ”.

(2)In section 36 of that Act (excise duty on beer) for “£18.00” and “£0.60” there shall be substituted “ £20.40 ” and “ £0.68 ” respectively.

F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

(5)In section 62(1) of that Act (excise duty on cider) for “£7.20” there shall be substituted “ £8.16 ”.

(6)This section shall be deemed to have come into force on 10th March 1982.

2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3U.K.

F43 Hydrocarbon oil, etc. U.K.

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4 Aviation gasoline. U.K.

(1)M2 The Hydrocarbon Oil Duties Act 1979 shall have effect subject to the following modifications.

F5(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)In subsection (1) of section 27 (interpretation) after the words “In this Act” there shall be inserted the words— “ “aviation gasoline” has the meaning given by section 6(4) above ”.

(5)In Part I of Schedule 3 (regulations under section 21 relating to hydrocarbon oil) after paragraph 10 there shall be inserted the following paragraphs—

“1OAAmending the definition of “aviation gasoline” in subsection (4) of section 6 of this Act.

1OBConferring power to require information relating to the supply or use of aviation gasoline to be given by producers, dealers and users.

1OCRequiring producers and users of and dealers in aviation gasoline to keep and produce records relating to aviation gasoline.”

(6)In Schedule 4 (regulations under section 24) after paragraph 18 there shall be inserted the following paragraphs—

“18AProhibiting the use of aviation gasoline otherwise than as a fuel for aircraft.

18BProhibiting the taking of aviation gasoline into fuel tanks for engines other than aircraft engines.”

F7(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5 Vehicles excise duty: Great Britain. U.K.

F8(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

7

F12(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F13(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F12(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F13(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8 Betting and gaming duties.U.K.

(1)Schedule 6 to this Act shall have effect for the purposes of—

(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14

(b)increasing gaming licence duty;

(c)amending the law relating to bingo duty ; and

(d)increasing, and otherwise amending the law relating to, gaming machine licence duty.

(2)Part II of Schedule 6 shall have effect in relation to bets made at any time by reference to an event taking place after 31st March 1982, Part Ill of that Schedule shall have effect in relation to gaming licences for any period beginning after 31st March 1982, Part IV of that Schedule shall have effect in relation to bingo played after 26th September 1982 and Part V of that Schedule shall have effect in relation to gaming machine licences for any period beginning after 30th September 1982.

9 Immature spirits for home use and loss allowance for imported beer.U.K.

(1)(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15

(3)At the end of section 40 of the Alcoholic Liquor Duties Act 1979 (charge of duty on imported beer) there shall be added the following subsection:—

“(3)The duty chargeable on beer to which subsection (1) above applies and which is imported or removed into the United Kingdom in containers having a capacity of more than 10 litres shall be charged on a quantity which is 2 per cent. less than the quantity so imported or removed.”

(4)Subsection (3) above has effect in relation to beer imported or removed into the United Kingdom on or after 1st October 1982.

10 Regulator powers. U.K.

(1)In subsection (2) of section 1 of the M3Excise Duties (Surcharges or Rebates) Act 1979 (regulator powers) for the words from “groups of duties” to “every right” there shall be substituted the words “duties to which this section applies, provide for an adjustment—

(a)of any liability to such a duty; and

(b)of any right”.

(2)For subsections (3) and (4) of section 2 of that Act there shall be substituted the following subsection—

“(3)An order—

(a)may specify different percentages for different cases; but

(b)may not provide for both an addition to any amount payable and a deduction from any other amount payable.”.

(3)In subsection (7) of that section (procedure for certain orders) for the words from “with respect to” to the end of paragraph (b) there shall be substituted the words “—

(a)specifies a percentage by way of addition to any amount payable or increases a percentage so specified; or

(b)withdraws or reduces a percentage specified by way of deduction from any amount payable,”.

11 Power of Commissioners with respect to agricultural levies etc.U.K.

(1)Notwithstanding that—

(a)agricultural levies, within the meaning of section 6 of M4 the European Communities Act 1972, which are charged on goods exported from the United Kingdom are, in accordance with subsection (4) of that section, paid to and recoverable by the [F16relevant Minister (within the meaning given by subsection (9) of that section)], and

(b)payments made by virtue of Community arrangements to which subsection (3) of that section applies are made by that [F17Minister (within the meaning so given)],

proceedings for an offence under the M5Theft Act 1968, the M6Theft Act 1978, the M7 Theft Act (Northern Ireland) 1969 [F18, the Theft (Northern Ireland) Order 1978 or the Fraud Act 2006] relating to any such levies or payments may be instituted by the Commissioners.

(2)At the end of Part V of the M8Customs and Excise Management Act 1979 (control of exportation) there shall be added the following section:—

“68A Offences in relation to agricultural levies.

(1)Without prejudice to section 11(1) of the Finance Act 1982, if any person is, in relation to any goods, in any way knowingly concerned in any fraudulent evasion or attempt at evasion of any agricultural levy chargeable on the export of the goods, he shall be guilty of an offence and may be detained.

(2)Any person guilty of an offence under this section shall be liable, on summary conviction, to a penalty of three times the value of the goods or £200, whichever is the greater.

(3)Any goods in respect of which an offence under this section is committed shall be liable to forfeiture.

(4)In this section “agricultural levy” has the same meaning as in section 6 of the European Communities Act 1972 and the provisions of this section apply notwithstanding that any such levy may be payable to the Intervention Board for Agricultural Produce.”

F19(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12 Delegation of Commissioners’ functions. U.K.

In subsection (1) of section 8 of the Customs and Excise Management Act 1979 (functions of Commissioners may be exercised by secretaries, assistant secretaries, etc.) for paragraphs (b) and (c) there shall be substituted the following paragraph:—

“(b)any officer or other person acting under the authority of the Commissioners”;

and at the end of that subsection there shall be added the words “ and any statement signed by one or more of the Commissioners certifying that a person specified in the statement was, at a time or for a purpose so specified, acting under the authority of the Commissioners shall be admissible in evidence, and in Scotland shall be sufficient evidence, of the fact so certified. ”