Finance Act 1982
| Year | 1982 |
Finance Act 1982
1982 CHAPTER 39
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.
Most Gracious Sovereign,
W E, Your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
Part I
Customs and Excise
1 Duties on spirits, beer, wine, made-wine and cider.
(1) In section 5 of the Alcoholic 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.
(3) For the provisions of Schedule 1 to that Act (rates of excise duty on wine) there shall be substituted the provisions of Schedule 1 to this Act.
(4) For the provisions of Schedule 2 to that Act (rates of excise duty on made-wine) there shall be substituted the provisions of Schedule 2 to this Act.
(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 Tobacco products.
(1) For the Table in Schedule 1 to the Tobacco Products Duty Act 1979 there shall be substituted—
‘Table
| 1. Cigarettes | An amount equal to 21 per cent. of the retail price plus 20.68 per thousand cigarettes. |
| 2. Cigars | 39.00 per kilogram. |
| 3. Hand-rolling tobacco | 33.65 per kilogram. |
4. Other smoking tobacco and chewing tobacco |
24.95 per kilogram’. |
(2) This section shall be deemed to have come into force on 12th March 1982.
3 Hydrocarbon oil, etc.
(1) In subsection (1) of section 6 of the Hydrocarbon Oil Duties Act 1979 (rates of duty on hydrocarbon oil) for the words ‘0.1382 a litre’ (light oil) there shall be substituted the words ‘0.1554 a litre’ and for the words ‘0.1191 a litre’ (heavy oil) there shall be substituted the words ‘0.1325 a litre’.
(2) In Schedule 1 to that Act (vehicles which are not road vehicles within the meaning of that Act) in sub-paragraph ( a )of paragraph 2 (exclusions by reference to exemptions from duty under the Vehicles (Excise) Act 1971 ) for the word ‘or’ there shall be substituted the words ‘section 4(1)(i) of that Act (gritting vehicles)’ and at the end of that sub-paragraph there shall be added the words ‘or section 7(3) of that Act (snow ploughs etc.)’.
(3) Subsection (1) above shall be deemed to have come into force at 6 o'clock in the evening of 9th March 1982.
4 Aviation gasoline.
(1) The Hydrocarbon Oil Duties Act 1979 shall have effect subject to the following modifications.
(2) In section 6 (rates of duty on hydrocarbon oils)—
( a ) in subsection (1) for the words ‘subsection (2)’ there shall be substituted the words ‘subsections (2) and (3)’; and
( b ) at the end of the section there shall be inserted the following subsections—
(3) In the case of aviation gasoline, the duty of excise charged under subsection (1) above shall be at one half of the rate specified in that subsection in relation to light oil.
(4) In this Act ‘aviation gasoline’ means light oil which—
( a ) is specially produced as fuel for aircraft; and
( b ) is not normally used in road vehicles; and
( c ) is delivered for use solely as fuel for aircraft.’
(3) In section 24 (power to control use of duty-free oil etc.) in subsection (1) after the words ‘for the purposes of’ there shall be inserted the words ‘section 6(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—
10A
‘10A. Amending the definition of ‘aviation gasoline’ in subsection (4) of section 6 of this Act.
10B
10B. Conferring power to require information relating to the supply or use of aviation gasoline to be given by producers, dealers and users.
10C
10C. Requiring 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—
18A
‘18A. Prohibiting the use of aviation gasoline otherwise than as a fuel for aircraft.
18B
18B. Prohibiting the taking of aviation gasoline into fuel tanks for engines other than aircraft engines.’
(7) Subsections (1) and (2) above shall be deemed to have come into force at 6 o'clock in the evening of 9th March 1982.
5 Vehicles excise duty: Great Britain.
(1) The Vehicles (Excise) Act 1971 shall be amended as follows.
(2) For the provisions of Part II of Schedules 1 to 5 (annual rates of duty) there shall be substituted the provisions set out in Schedule 3 to this Act.
(3) In subsection (5) of section 16 (rates of duty for trade licences), including that subsection as set out in paragraph 12 of Part I of Schedule 7, for ‘35’ and ‘7’ there shall be substituted respectively ‘40’ and ‘8’.
(4) For Schedule 4 (annual rates of duty on goods vehicles) there shall be substituted the provisions of Part A of Schedule 5 to this Act (which shall, accordingly, have effect as Schedule 4 to the Act of 1971).
(5) In section 2(1) (duration of licences), for paragraph ( c )there shall be substituted the following paragraph—
‘( c ) in the case of any vehicle which is authorised to be used on roads by virtue of an order made under section 42(1) of the Road Traffic Act 1972 and—
(i) in respect of which duty is chargeable by reference to an annual rate applicable in accordance with the provisions of Schedule 3 to this Act; or
(ii) which is a goods vehicle the unladen weight of which exceeds eleven tons;
for any period of seven consecutive days (such a licence being referred to in this Act as a 'seven day licence');’
(6) In section 38(4) (meaning of ‘unladen weight’), after the word ‘Act’ there shall be inserted the words ‘, except in Schedule 4,’; and in Schedule 6 (provisions as to the computation of unladen weights) paragraphs 3 and 5 shall cease to have effect and in paragraph 4 for the words ‘Schedules 3 and 4’ there shall be substituted the words ‘Schedule 3’.
(7) Subsections (2) and (3) above apply in relation to licences taken out after 9th March 1982 and subsections (4) to (6) above apply in relation to licences first having effect after 30th September 1982.
6 Vehicles excise duty: Northern Ireland.
(1) The Vehicles (Excise) Act (Northern Ireland) 1972 shall be amended as follows.
(2) For the provisions of Part II of Schedules 1 to 5 (annual rates of duty) there shall be substituted the provisions set out in Schedule 4 to this Act.
(3) In subsection (6) of section 16 (rates of duty for trade licences), including that subsection as set out in paragraph 12 of Part I of Schedule 9, for ‘35’ and ‘7’ there shall be substituted respectively ‘40’ and ‘8’.
(4) For Schedule 4 (annual rates of duty on goods vehicles) there shall be substituted the provisions of Part A of Schedule 5 to this Act, modified in accordance with Part B of that Schedule; and Part A, as so modified, shall accordingly have effect as Schedule 4 to the Act of 1972.
(5) In section 2—
( a ) in subsection (1) (duration of licences), for paragraph ( c )there shall be substituted the following paragraphs—
‘( c ) in the case of a vehicle which is chargeable with duty by reference to the annual rate applicable in accordance with Schedule 2, being a hackney carriage having a seating capacity for more than twenty persons and used only during such holiday seasons as may be prescribed, for any period of seven consecutive days;
( d ) in the case of any vehicle which is authorised to be used on roads by virtue of an Order under Article 29(3) of the Road Traffic (Northern Ireland) Order 1981 and—
(i) in respect of which duty is chargeable by reference to an annual rate applicable in accordance with the provisions of Schedule 3 to this Act; or
(ii) which is a goods vehicle the unladen weight of which exceeds eleven tons;
for any period of seven consecutive days.’;
( b ) after subsection (1) there shall be inserted the following subsection—
(1A) In this Act a licence taken out under paragraph ( c ) or ( d ) of subsection (1) is referred to as a 'seven day licence'.’
(...
To continue reading
Request your trial