Finance Act 1976
Finance Act 1976
1976 CHAPTER 40
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.
[29th July 1976]
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
Duties on alcoholic beverages
1 Increase of duties on spirits, beer, wineand made-wine.
(1) In the Table in section 9 of the Finance (No. 2) Act 1975 (excise duty on spirits) for ‘22.0900’ and ‘22.1650’ there shall be substituted ‘24.6300’ and ‘24.7050’ respectively.
(2) In section 10(1) of that Act (excise duty on beer) for ‘13.6800’ and ‘0.4560’ there shall be substituted ‘15.8400’ and ‘0.5280’ respectively.
(3) For the provisions of Schedule 4 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 5 to that Act (rates of excise duty on made-wine) there shall be substituted the provisions of Schedule 2 to this Act.
(5) This section shall be deemed to have come into force on 7th April 1976.
2 Excise duty on cider.
(1) As from 6th September 1976 there shall be charged on cider—
( a ) imported into the United Kingdom; or
( b ) made in the United Kingdom by a person who is required by subsection (2) below to be registered as a maker of cider,
a duty of excise at the rate of 0.22 a gallon.
(2) Subject to subsection (3) below, a person who, on any premises in the United Kingdom, makes cider for sale must be registered with the Commissioners in respect of those premises.
(3) The Treasury may by order made by statutory instrument provide for exempting from subsection (2) above makers of cider whose production does not exceed such limit as is specified in the order and who comply with such other conditions as may be so specified; and any order under this subsection may be varied or revoked by a subsequent order.
(4) If any person who is required by subsection (2) above to be registered in respect of any premises makes cider on those premises without being registered in respect of them, he shall be liable to a penalty of 500 and the cider and all vessels, utensils and materials for making cider found in his possession shall be liable to forfeiture.
(5) The Commissioners may with a view to managing the duty imposed by this section on cider made in the United Kingdom make regulations—
( a ) regulating the making of cider for sale and the registration and cancellation of registration of makers of cider;
( b ) for determining the duty and the rate thereof and in that connection prescribing the method of charging the duty;
( c ) for securing and collecting the duty;
( d ) for relieving cider from the duty in such circumstances and to such extent as may be prescribed in the regulations.
(6) If any person fails to comply with any regulation made under subsection (5) above, he shall be liable to a penalty of 50 and any article in respect of which the offence was committed shall be liable to forfeiture.
(7) As from 6th September 1976 the enactments mentioned in Schedule 3 to this Act shall have effect subject to the amendments there specified, being amendments consequential on this section.
(8) In this section ‘cider’ means cider (or perry) of a strength less than 8.7 per cent. of alcohol by volume (at a temperature of 20C) obtained from the fermentation of apple or pear juice without the addition at any time of any alcoholic liquor or of any liquor or substance which communicates colour or flavour other than such as the Commissioners may allow as appearing to them to be necessary to make cider (or perry).
3 Relaxation of prohibition on retail sales atdistilleries.
(1) Subsection (1) of section 105 of the Customs and Excise Act 1952 (restriction on carrying on of other trades by distillers and rectifiers) shall cease to apply to the trade of retailer of spirits; and after that subsection there shall be inserted—
(1A) Save with the permission of the Commissioners and subject to compliance with such conditions as they see fit to impose, a distiller or rectifier shall not—
( a ) carry on upon his premises the trade of a retailer of spirits; or
( b ) carry on the trade of a distiller or, as the case may be, rectifier on any premises communicating otherwise than by a public roadway with other premises on which the trade of retailer of spirits is carried on.’
(2) Subsection (1) of section 160 of that Act (which precludes a dealer in or retailer of spirits from carrying on his business on premises communicating otherwise than by a public roadway with premises entered or used by a distiller or rectifier) shall cease to apply to a retailer of spirits, and for subsection (2) of that section (which precludes a retailer of spirits from being concerned or interested in the business of a distiller or rectifier carried on within two miles of his premises) there shall be substituted—
(2) Save with the permission of the Commissioners and subject to compliance with such conditions as they see fit to impose, a retailer of spirits shall not—
( a ) carry on his business on any premises which are entered or used by a distiller or rectifier or which communicate otherwise than by a public roadway with any such premises; or
( b ) be concerned or interested in the business of a distiller or rectifier carried on upon any premises within two miles of any premises at which he sells spirits by retail.’
(3) In subsection (3) of the said section 160 (penalties) after the words ‘provisions of this section’ there shall be inserted the words ‘or any condition imposed thereunder’.
Tobacco products duty
S-4 Charge and administration. 4 Charge and administration.
(1) As from 10th May 1976 there shall be charged on tobacco products imported into or manufactured in the United Kingdom a duty of excise at the rates shown in the following Table—
Table
1. Cigarettes An amount equal to 20 per cent. of the retail price.
2. Cigars 2.765 per pound. 3. Hand-rolling tobacco 2.400 per pound. 4. Other smoking tobacco and chewing tobacco.
1.550 per pound. (2) Subject to such conditions as they see fit to impose, the Commissioners shall remit or repay the duty charged by this section where it is shown to their satisfaction that the products in question have been—
( a ) exported or shipped as stores; or
( b ) used solely for the purposes of research or experiment;
and the Commissioners may by regulations provide for the remission or repayment of the duty in such other cases as may be specified in the regulations and subject to such conditions as they see fit to impose.
(3) The Commissioners may with a view to managing the duty charged by this section make regulations—
( a ) prescribing the method of charging the duty and for securing and collecting the duty;
( b ) for the registration of premises for the safe storage of tobacco products and for requiring the deposit of such products in, and regulating their treatment in and removal from, premises so registered;
( c ) for requiring the keeping and preservation of such records, and the making of such returns, as may be specified in the regulations; and
( d ) for the inspection of goods, documents and premises.
(4) If any person fails to comply with any regulation made under this section he shall be liable to a penalty of 200 and any article in respect of which, or found on premises in respect of which, the offence was committed shall be liable to forfeiture.
(5) In subsection (1) above ‘hand-rolling tobacco’ means tobacco—
( a ) which is sold or advertised by the importer or manufacturer as suitable for making into cigarettes; or
( b ) of which more than 25 per cent. by weight of the tobacco particles have a width of less than 0.6 mm.
(6) In this section and the other provisions of this Part of this Act relating to tobacco ‘tobacco products’ means any of the products mentioned in the Table in subsection (1) above which are manufactured wholly or partly from tobacco or any substance used as a substitute for tobacco but does not include products commonly known as herbal cigarettes or herbal smoking mixtures.
S-5 Retail price of cigarettes. 5 Retail price of cigarettes.
(1) For the purposes of the duty chargeable at any time under section 4 above in respect of cigarettes of any description, the retail price of the cigarettes shall be taken to be—
( a ) in a case in which paragraph ( b ) below does not apply, the highest price at which cigarettes of that description are normally sold by retail at that time in the United Kingdom;
( b ) in any case where—
(i) there is a price recommended by the importer or manufacturer for the sale by retail at that time in the United Kingdom of cigarettes of that description; and
(ii)...
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