(1)In section 5 of the M1Alcoholic Liquor Duties Act 1979 (spirits) for “£17.35” there shall be substituted “ £18.96 ”.
(2)In section 36 of that Act (beer) for “£0.97” there shall be substituted “ £1.06 ”.
(3)For the Table of rates of duty in Schedule 1 to that Act (wine and made-wine) there shall be substituted the Table in Schedule 1 to this Act.
(4)In section 62(1) of that Act (cider) for “£18.66” there shall be substituted “ £20.40 ”.
(5)This section shall be deemed to have come into force at 6 o’clock in the evening of 19th March 1991.
Commencement Information
Marginal Citations
(1)For the Table in Schedule 1 to the M2Tobacco Products Duty Act 1979 there shall be substituted—
| 1. Cigarettes | An amount equal to 21 per cent. of the retail price plus £40.15 per thousand cigarettes. |
| 2. Cigars | £61.72 per kilogram. |
| 3. Hand-rolling tobacco | £65.12 per kilogram. |
| 4. Other smoking tobacco and chewing tobacco | £28.69 per kilogram.” |
(2)This section shall be deemed to have come into force at 6 o’clock in the evening of 19th March 1991.
Commencement Information
Marginal Citations
(1)In section 6(1) of the M3Hydrocarbon Oil Duties Act 1979, for “£0.2248” (duty on light oil) and “£0.1902” (duty on heavy oil) there shall be substituted “ £0.2585 ” and “ £0.2187 ” respectively.
(2)In section 11(1) of that Act, for “£0.0083” (rebate on fuel oil) and “£0.0118” (rebate on gas oil) there shall be substituted “ £0.0091 ” and “ £0.0129 ” respectively.
(3)In section 13A(1) of that Act (rebate on unleaded petrol) for “£0.0299” there shall be substituted “ £0.0344 ”.
(4)In section 14(1) of that Act (rebate on light oil for use as furnace fuel) for “£0.0083” there shall be substituted “ £0.0091 ”.
(5)This section shall be deemed to have come into force at 6 o’clock in the evening of 19th March 1991.
Commencement Information
Marginal Citations
Valid from 25/07/1991
(1)The M4Vehicles (Excise) Act 1971 shall be amended as follows.
(2)In Schedule 1 (annual rate of duty on certain vehicles not exceeding 450 kilograms unladen weight) in Part I, in paragraph 3 (interpretation) there shall be inserted at the end—
“ “weight unladen shall be construed in accordance with section 190(2) of the Road Traffic Act 1988.”
(3)In Schedule 1, for the Table set out in Part II there shall be substituted—
| “Description of vehicle | Rate of duty |
|---|---|
| £ | |
| 1. Bicycles of which the cylinder capacity of the engine does not exceed 150 cubic centimetres | 15.00 |
| 2. Bicycles of which the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 250 cubic centimetres | 30.00 |
| 3. Bicycles not included above | 50.00 |
| 4. Tricycles | 50.00” |
(4)In Schedule 3 (annual rates of duty on tractors etc.) in the Table set out in Part II—
(a)in the entry relating to special machines, for “16.00 there shall be substituted “ 30.00 ”; and
(b)in the entry relating to recovery vehicles, for “50.00 there shall be substituted “ 75.00 ”.
(5)Subsections (1) to (4) above shall apply in relation to licences taken out after 19th March 1991.
(6)This section shall apply in relation to the M5Vehicles (Excise) Act (Northern Ireland) 1972 as it applies in relation to the M6Vehicles (Excise) Act 1971, but with the substitution for “section 190(2) of the M7Road Traffic Act 1988, in subsection (2), of “Article 2(3) of the Road Traffic (Northern Ireland) Order 1981 ”.
Valid from 25/07/1991
(1)In section 7(1) of the M8Betting and Gaming Duties Act 1981 (which specifies 40 per cent. as the rate of pool betting duty) for “40 per cent.” there shall be substituted “ 37.50 per cent. ”
(2)This section shall apply in relation to bets made at any time by reference to an event taking place on or after 17th August 1991.
Marginal Citations
Valid from 25/07/1991
(1)The Betting and Gaming Duties Act 1981 shall be amended as follows.
(2)In section 14 (rate of gaming licence duty) in subsection (1)—
(a)in paragraph (a), for “£250 there shall be substituted “£10 ”; and
(b)in paragraph (b), the words “payable after the end of that period and shall be omitted.
(3)For the Table set out in section 14(1) there shall be substituted—
| Part of gross gaming yield | R ate |
|---|---|
| The first £450,000 | 2½ per cent. |
| The next £2,250,000 | 12½ per cent. |
| The next £2,700,000 | 25 per cent. |
| The remainder | 33⅓ per cent.” |
(4)In section 15 (gaming without duly paid licence) there shall be inserted at the end—
“(4)In subsection (1)(b) above the reference to amounts of gaming licence duty includes amounts payable in anticipation of gaming licence duty by virtue of regulations under paragraph 3(3)(d) of Schedule 2 to this Act.”
(5)In paragraph 3 of Schedule 2 (Commissioners’ regulation-making powers in connection with gaming licence duty) at the end of sub-paragraph (3) there shall be inserted—
“(d)requiring, in relation to gaming licence duty chargeable by reference to the gross gaming yield from any premises in any period, that, at such time before the end of the period and in such manner as may be specified in the regulations, an amount be paid in anticipation of the duty chargeable, being an amount calculated in such manner as may be so specified.”
(6)In paragraph 5 of that Schedule (power to estimate)—
(a)in sub-paragraph (1), for the words from “on account to “gaming yield there shall be substituted “under section 14(1)(b) above or by virtue of regulations under paragraph 3(3)(d) above ” and the words “of the duty shall be omitted; and
(b)in sub-paragraph (2), the word “duty shall be omitted.
(7)In paragraph 6 of that Schedule (persons from whom duty recoverable) in sub-paragraph (1), after “period there shall be inserted “and any amount payable in anticipation of that duty by virtue of regulations under paragraph 3(3)(d) above ” and “(3)(c) shall be omitted.
(8)In paragraph 7 of that Schedule (enforcement) there shall be inserted at the end—
“(5)In sub-paragraphs (1)(b) and (3)(a) above references to the duty on gaming licences include amounts payable in anticipation of gaming licence duty by virtue of regulations under paragraph 3(3)(d) above.
(6)In ascertaining for the purposes of sub-paragraph (1) or (3) above the amount of the duty which is unpaid or payment of which is sought to be avoided, an amount payable in anticipation of gaming licence duty by virtue of regulations under paragraph 3(3)(d) above shall be treated as an amount of duty.”
(9)Subsections (2)(a) and (3) above shall have effect in relation to gaming licences for any period beginning after 30th September 1991.