Finance Act 1997
| Year | 1997 |
Finance Act 1997
CHAPTER 16
Finance Act 1997
CHAPTER 16
ARRANGEMENT OF SECTIONS
PART I
EXCISE DUTIES
Alcoholic liquor duties
Section
1. Rates of duty on spirits and wines of equivalent strength.
2. Rates of duty on lower strengths of wine and made-wine.
3. Duty on sparkling cider.
4. Cider labelled as strong cider.
5. Cider labelled as made-wine.
Hydrocarbon oil duties
6. Rates of hydrocarbon oil duties and of rebates.
7. Ultra low sulphur diesel.
Tobacco products duty
8. Rates of tobacco products duty.
Air passenger duty
9. Rates of air passenger duty.
Gaming duty
10. Gaming duty to replace gaming licence duty.
11. Rate of gaming duty.
12. Liability to pay gaming duty.
13. Supplemental provisions relating to gaming duty.
14. Subordinate legislation relating to gaming duty.
15. Interpretation of gaming duty provisions.
Vehicle excise duty
16. Increase in general rate.
17. Exemption for vehicles for disabled persons.
18. Provisions applying to exempt vehicles.
19. Issue of licences before payment of duty.
Get this document and AI-powered insights with a free trial of vLex and Vincent AI
Get Started for FreeStart Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting