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- Point in Time (08/11/1993)
- Original (As enacted)
Version Superseded: 01/09/1994
Point in time view as at 08/11/1993.
There are currently no known outstanding effects for the Finance Act 1993, Cross Heading: Miscellaneous.
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(1)In subsection (1) of section 17 of the M1Finance Act 1980 (extension of mutual recovery provisions to VAT), at the end there shall be inserted “ and to excise duties by the Directive of the Council of the European Communities dated 14th December 1992 No. 92/108/EEC. ”
(2)In subsection (2)(a) of that section (extension of mutual disclosure provisions to VAT), after “No. 79/1070/EEC” there shall be inserted “ and to excise duties by the Directive of the Council of the European Communities dated 25th February 1992 No. 92/12/EEC. ”
(3)After subsection (2) of that section there shall be inserted the following subsection—
“(2A)The references in subsections (1) and (2) above to excise duties are references to any duty on mineral oils, on alcohol and alcoholic beverages or on manufactured tobacco.”
(4)Subsection (1) above shall have effect as respects a request for the recovery of a sum only if it is a sum becoming due on or after the day on which this Act is passed.
Marginal Citations
(1)Where an application is made for a licence under the M2Vehicles (Excise) Act 1971 for a vehicle which—
(a)appears to the Secretary of State to have been removed into the United Kingdom from a place outside the United Kingdom; and
(b)is not already registered under that Act,
he may refuse to issue the licence unless subsection (2) below applies to the vehicle.
(2)This subsection applies to a vehicle if the Secretary of State is satisfied in relation to the removal of that vehicle into the United Kingdom—
(a)that any value added tax charged on the acquisition of that vehicle from another member State, or on any supply involving its removal into the United Kingdom, has been or will be paid or remitted;
(b)that any value added tax or customs duty charged on the importation of the vehicle from a place outside the member States has been or will be paid or remitted; or
(c)that no such tax or duty has been charged on the acquisition or importation of the vehicle or on any supply involving its removal into the United Kingdom.
(3)This section shall have effect in relation to any application made on or after the day on which this Act is passed.
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