Excise Duties (Surcharges or Rebates) Act 1979
| Jurisdiction | UK Non-devolved |
| Citation | 1979 c. 8 |
those chargeable in respect of spirits those chargeable by virtue of the Hydrocarbon Oil Duties Act 1979;that chargeable on tobacco products;those payable on a licence; andthose with respect to which the Parliament of Northern Ireland would, if the of any liability to such a duty; andof any right to a drawback, rebate or allowance in connection with such a duty,(3) The adjustment under this section of a liability to duty shall be made where the duty becomes due while the order is in force with respect to it (4) The adjustment under this section of a right to any drawback, rebate or allowance in respect of a duty or goods charged with a duty shall be made where the right arises while the order is in force with respect to the duty (whenever the duty became due) ; but in calculating the amount to be adjusted any adjustment under this section of the liability to the duty shall be disregarded.(5) A repayment of any duty within a group to which this section applies or of drawback or allowance in respect of such a duty or goods chargeable with such a duty shall be calculated by reference to the amount actually paid or allowed (after effect was given to any adjustment falling to be made under this section) but save as aforesaid this section does not require the adjustment of any such repayment.(6) Subsection (5) above shall apply to any payment under section 94 or 95 of the section 9(4) (repayment of duty on oil put to an industrial use which would have qualified it for duty-free delivery) ;section 17 (relief for heavy oil used by horticultural producers) ;. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .section 19 (relief for oil etc. used in . . ., lifeboats and lifeboat launching gear) ,(1) The following provisions of this section shall have effect with respect to orders under section 1 above.(2) An order shall cease to be in force at the expiration of a period of one year from the date on which it takes effect unless continued in force by a further order.may specify different percentages for different cases; butmay not provide for both an addition to any amount payable and a deduction from any other amount payable.(5) An order may be made so as to come into operation at different times of day for different duties, whether or not within the same group.(6) The power to make an order shall be exercisable by statutory instrument.specifies a percentage by way of addition to any amount payable or increases a percentage so specified; orwithdraws or reduces a percentage specified by way of deduction from any amount payable,](8) A statutory instrument containing an order to which subsection (7) above does not apply shall be subject to annulment in pursuance of a resolution of the House of Commons.(1) The enactments relating to the collection or recovery or otherwise to the
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