Finance Act 1978
| Jurisdiction | UK Non-devolved |
(1) In relation to any product covered by the ECSC treaty, the Secretary of State may by order make such provision as appears to him to be appropriate for the purpose of giving effect to any Recommendation or other F48EU obligation arising under that treaty and relating to the imposition, amendment, suspension, revocation or annulment of anti-dumping measures, that is to say, measures for affording protection against dumping or the granting of bounties or subsidies by countries which are not members of the F47European Union.require the provision of security of an amount determined under the order by way of provisional duty;provide for the collection of the whole or a particular proportion of any amount so secured;charge a duty of customs; andmake provisions of the order applicable to goods imported into the United Kingdom or another member State before the order comes into force ;(3) Where the application or amount of any charge imposed by an order under subsection (1) above depends in some factor other than the country of origin, the Commissioners may require the importer of any goods to state such facts as they may think necessary in order to determine the duty chargeable on those goods ; and if any facts so required are not stated, the duty chargeavle shall be determined on the basis that the facts are such as the Commissioners may determine.(4) (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) After paragraph 10 of that Schedule (cancellation of registration) there shall be inserted—
- (10A) Where a registered person who has at any time ceased to be liable to be registered by virtue of paragraph 2 of this Schedule has before that time failed or subsequently failsto make any return or account for or pay any tax as required by or under this Act, the Commissioners may, if they think fit, cancel his registration with effect from such date as they may determine.
- (2) Where the Commissioners refuse to act or to continue to act on a request made by a person under sub-paragraph (1) (b) above, they shall give him written notice of their decision and of the grounds on which it was made.
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