Finance Act 1994 c.9

Finance Act 1994

1994 Chapter c. 9

ARRANGEMENT OF SECTIONS

Part I

Customs and Excise

Chapter I

General

Rates of duty

1. - Wine, made-wine and cider.

2. - Tobacco products.

3. - Hydrocarbon oil.

4. - Vehicles excise duty.

Other provisions

5. - Vehicles excise duty: miscellaneous provisions.

6. - Gaming machine licence duty.

Chapter II

Appeals and Penalties

VAT and duties tribunals

7. - VAT and duties tribunals.

Civil penalties

8. - Penalty for evasion of excise duty.

9. - Penalties for contraventions of statutory requirements.

10. - Exceptions to liability under section 9.

11. - Breaches of walking possession agreements.

Assessments to excise duty or to penalties

12. - Assessments to excise duty.

13. - Assessments to penalties.

Customs and excise reviews and appeals

14. - Requirement for review of a decision.

15. - Review procedure.

16. - Appeals to a tribunal.

Supplemental provisions

17. - Interpretation.

18. - Consequential modifications of enactments.

19. - Commencement of Chapter.

Chapter III

Customs: Enforcement Powers

20. - Interpretation, etc.

21. - Requirements about keeping records.

22. - Records and rules of evidence.

23. - Furnishing of information and production of documents.

24. - Power of entry.

25. - Order for production of documents.

26. - Procedure when documents are removed.

27. - Failure of officer to comply with requirements under section 26.

Chapter IV

Air Passenger Duty

The duty

28. - Air passenger duty.

29. - Chargeable aircraft.

30. - The rate of duty.

31. - Passengers: exceptions.

32. - Change of circumstances after ticket issued etc.

Persons liable for the duty

33. - Registration of aircraft operators.

34. - Fiscal representatives.

35. - Fiscal representatives: supplementary.

36. - Security for payment of duty.

37. - Handling agents.

38. - Accounting for and payment of duty.

39. - Schemes for simplifying operation of reliefs etc.

Administration and enforcement

40. - Administration and enforcement.

41. - Offences.

Supplementary

42. - Regulations and orders.

43. - Interpretation.

44. - Commencement.

Part II

Value Added Tax

45. - Misdeclaration etc.

46. - Repayment supplement.

47. - Set-off of credits.

Part III

Insurance Premium Tax

The basic provisions

48. - Insurance premium tax.

49. - Charge to tax.

50. - Chargeable amount.

51. - Rate of tax.

52. - Liability to pay tax.

Administration

53. - Registration of insurers.

54. - Accounting for tax and time for payment.

55. - Credit.

56. - Power to assess.

Tax representatives

57. - Tax representatives.

58. - Rights and duties of tax representatives.

Review and appeal

59. - Review of Commissioners' decisions.

60. - Appeals.

61. - Review and appeal: commencement.

Miscellaneous

62. - Partnership, bankruptcy, transfer of business, etc.

63. - Groups of companies.

64. - Information, powers, penalties, etc.

65. - Liability of insured in certain cases.

66. - Directions as to amounts of premiums.

67. - Deemed date of receipt of certain premiums.

68. - Special accounting schemes.

69. - Reduced chargeable amount.

Supplementary

70. - Interpretation: taxable insurance contracts.

71. - Taxable insurance contracts: power to change definition.

72. - Interpretation: premium.

73. - Interpretation: other provisions.

74. - Orders and regulations.

Part IV

Income Tax, Corporation Tax and Capital Gains Tax

Chapter I

General

Incom...

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