Search Legislation

Finance (No. 3) Act 2010

 Help about what version

What Version

 Help about advanced features

Advanced Features

Changes over time for: Part 2

 Help about opening options

Changes to legislation:

There are currently no known outstanding effects for the Finance (No. 3) Act 2010, Part 2 . Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

Part 2 U.K.Other taxes and duties

Value added taxU.K.

19Non-business use of business assets etcU.K.

Schedule 8 contains—

(a)provision about input tax, and

(b)provision about supplies under paragraph 5(4) of Schedule 4 to VATA 1994.

20Supplies of gas, heat or coolingU.K.

(1)In section 9A of VATA 1994 (reverse charge on gas and electricity supplied by persons outside the United Kingdom)—

(a)for subsection (5) substitute—

(5)Relevant goods” means—

(a)gas supplied through a natural gas system situated within the territory of a member State or any network connected to such a system,

(b)electricity, and

(c)heat or cooling supplied through a network., and

(b)in the heading, for “and electricity” substitute , electricity, heat or cooling.

(2)In Schedule 4 to VATA 1994 (matters to be treated as supply of goods or services), in paragraph 3 after “refrigeration” insert “ or other cooling, ”.

(3)The amendments made by this section have effect in relation to supplies made on or after 1 January 2011.

21Supplies of aircraft etcU.K.

(1)Schedule 8 to VATA 1994 (zero-rating) is amended as follows.

(2)In Note (A1) of Group 8 (transport: definition of “qualifying aircraft” etc), for paragraph (b) substitute—

(b)a “qualifying aircraft” is any aircraft which —

(i)is used by an airline operating for reward chiefly on international routes, or

(ii)is used by a State institution and meets the condition in Note (B1).

(3)After that Note insert—

(B1)The condition is that the aircraft—

(a)is of a weight of not less than 8,000 kilograms, and

(b)is neither designed nor adapted for use for recreation or pleasure.

(C1)In Note (A1)(b)—

  • airline” means an undertaking which provides services for the carriage by air of passengers or cargo (or both);

  • State institution” has the same meaning as in Part B of Annex X to the Council Directive 2006/112/EC on the common system of value added tax (transactions which member States may continue to exempt).

(4)The amendments made by this section have effect in relation to supplies made, and acquisitions and importations taking place, on or after 1 January 2011.

22Postal services etcU.K.

(1)In Schedule 8 to VATA 1994 (zero-rating), in Group 8—

(a)in item 4 (transport of passengers), for “the Post Office company” substitute “ a universal service provider ”, and

(b)after Note (4D) insert—

(4E)Universal service provider” means a person who provides a universal postal service (within the meaning of the Postal Services Act 2000), or part of such a service, in the United Kingdom.

(2)In Schedule 9 to that Act (exemptions), for Group 3 (postal services) substitute—

GROUP 3 — POSTAL SERVICESU.K.
Item No

1The supply of public postal services by a universal service provider.

2The supply of goods by a universal service provider which is incidental to the supply of public postal services by that provider.

NOTES

(1)Universal service provider” means a person who provides a universal postal service, or part of such a service, in the United Kingdom.

(2)Subject to the following Notes, “public postal services”, in relation to a universal service provider, means any postal services which the provider is required to provide in the discharge of a licence duty.

(3)Public postal services include postal services which a universal service provider provides to allow a person access to the provider's postal facilities, where such services are provided pursuant to a licence duty.

(4)Services are not “public postal services” if—

(a)the price is not controlled by or under a licence, or

(b)any of the other terms on which the services are provided are freely negotiated.

(5)But Note (4) does not apply if a licence duty requires the universal service provider to make the services available to persons generally—

(a)where the price is not controlled by or under the licence, at the same price, or

(b)where terms are freely negotiated as mentioned in Note (4)(b), on those terms.

(6)In this Group—

  • licence” means a licence under Part 2 of the Postal Services Act 2000;

  • licence duty” means a duty imposed as a condition of a licence;

  • postal facilities”, in relation to a universal service provider, means the resources and systems deployed by the provider, for the purpose of discharging any licence duty to provide a universal postal service or part of such a service;

  • postal services” and “universal postal service” have the same meaning as in the Postal Services Act 2000.

(3)The following provisions are omitted—

(a)in section 96(1) of VATA 1994, the definition of “the Post Office company”, and

(b)paragraph 22(3) and (4) of Schedule 8 to the Postal Services Act 2000.

(4)The amendments made by this section have effect in relation to supplies made on or after 31 January 2011.

Tobacco products dutyU.K.

23Long cigarettesU.K.

(1)In section 4 of TPDA 1979 (calculation of duty on long cigarettes)—

(a)for “than 9 cm.” substitute “ than 8 cm. ”, and

(b)for “each 9 cm. or part thereof” substitute “ the first 8 cm. of it, each 3 cm. portion of the remainder of it (if any) and the remaining portion of it (if any) ”,

and, in the heading, for “9 cm.” substitute 8 cm..

(2)The amendments made by this section come into force on 1 January 2011.

Landfill taxU.K.

24Landfill tax: criteria for determining material to be subject to lower rateU.K.

(1)In section 42 of FA 1996 (amount of landfill tax), for subsection (4) substitute—

(4)The Treasury must—

(a)set criteria to be considered in determining from time to time what material is to be listed,

(b)keep those criteria under review, and

(c)revise them whenever they consider they should be revised.

(5)The Commissioners must publish the criteria (and any revised criteria) set by the Treasury.

(6)In determining from time to time what material is to be listed, the Treasury must have regard to—

(a)the criteria (or revised criteria) published under subsection (5), and

(b)any other factors they consider relevant.

(2)The amendment made by this section has effect in relation to disposals made, or treated as made, on or after 1 April 2011.

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources