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Finance BillPage 110

(6) For the table in Schedule 1 substitute—

Schedule 1 Table of rates of duty on wine and made-wine
Part 1 5Wine or made-wine of a strength not exceeding 22 per cent
Description of wine or made-wine Rates of duty
per hectolitre £
Wine or made-wine of a strength not exceeding 4 per
10cent
78.07
Wine or made-wine of a strength exceeding 4 per cent
but not exceeding 5.5 per cent
107.36
15Wine or made-wine of a strength exceeding 5.5 per cent
but not exceeding 15 per cent and not being sparkling
253.39
Sparkling wine or sparkling made-wine of a strength
exceeding 5.5 per cent but less than 8.5 per cent
20245.32
Sparkling wine or sparkling made-wine of a strength of
8.5 per cent or of a strength exceeding 8.5 per cent but
not exceeding 15 per cent
324.56
25Wine or made-wine of a strength exceeding 15 per cent
but not exceeding 22 per cent
337.82
Part 2 Wine or made-wine of a strength exceeding 22 per cent
30Description of wine or made-wine Rates of duty per
litre of alcohol in
wine or made-
wine £
35Wine or made-wine of a strength exceeding 22 per cent 26.81.

(7) The amendments made by this section are treated as having come into force on
26 March 2012.

187 Repeal of drawback on British compounds and spirits of wine

(1) 40Section 22 of ALDA 1979 (drawback on British compounds and spirits of wine)
is repealed.

(2) In consequence of the provision made by subsection (1), omit the following
provisions—

(a) in Schedule 1 to the Isle of Man Act 1979, paragraph 29;

Finance BillPage 111

(b) in Schedule 8 to FA 1981, paragraph 16;

(c) in Schedule 4 to FA 1994, paragraph 24;

(d) in Schedule 5 to that Act, paragraph 3(1)(ha);

(e) in Schedule 42 to FA 2008, paragraph 2(2).

5Hydrocarbon oil etc duties

188 Rebated fuel: private pleasure craft

(1) In section 14E of HODA 1979 (rebated heavy oil and bioblend: private pleasure
craft), after subsection (7) insert—

(7A) A relevant declaration must include an acknowledgement that nothing
10in this section or done under it (including the making of the
declaration) affects any restriction or prohibition under the law of a
member State other than the United Kingdom on the use of the heavy
oil or bioblend as fuel for propelling craft outside United Kingdom
waters (as defined in section 1(1) of the Management Act).

(2) 15The amendment made by this section has effect in relation to supplies made on
or after 1 April 2012.

Air passenger duty

189 Air passenger duty

Schedule 23 amends, and makes amendments connected with, Chapter 4 of
20Part 1 of FA 1994 (air passenger duty).

Gambling duties

190 Machine games duty

Schedule 24 contains provision replacing amusement machine licence duty
with a new excise duty and making related changes to VATA 1994.

191 25Amusement machine licence duty

(1) In section 23(2) of BGDA 1981 (amount of duty payable on amusement
machine licence), for the table substitute—

Table

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Months for
30which licence
granted
Category
A

35£
Category
B1

£
40Category
B2

£
Category
45B3

£
Category
B4
50
£
Category
C

55£
1 555 280 220 60220 200 85
2 1105 65555 435 435 395 165
70 3 1655 830 655 655 75595 250
4 2205 1105 870 5870 790 330
5 2755 101380 1085 1085 985 410
15 6 3305 1655 1305 1305 201185 495
7 3860 1930 251520 1520 1380 575
8 304410 2205 1740 1740 1575 35655
9 4960 2485 1955 401955 1775 740
10 5510 452760 2170 2170 1970 820
50 11 6060 3035 2390 2390 552170 900
12 6295 3150 602480 2480 2250 935.

(2) The amendment made by this section has effect in relation to cases where the
65application for the amusement machine licence is received by the
Commissioners for Her Majesty’s Revenue and Customs after 4 pm on 23
March 2012.

192 Rates of gaming duty

(1) In section 11(2) of FA 1997 (rates of gaming duty), for the table substitute—


70Table
Part of gross gaming yield Rate
The first £2,175,000 7515 per cent
The next £1,499,500 20 per cent
The next £2,626,000 30 per cent
80The next £5,542,500 40 per cent
The remainder 50 per cent.

(2) The amendment made by this section has effect in relation to accounting
85periods beginning on or after 1 April 2012.

193 Remote gambling: double taxation relief

Schedule 25 contains provision for double taxation relief in respect of remote
gambling.

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Vehicle excise duty

194 VED rates for light passenger vehicles, light goods vehicles, motorcycles etc

(1) Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.

(2) In paragraph 1 (general)—

(a) 5in sub-paragraph (2) (vehicle not covered elsewhere in Schedule
otherwise than with engine cylinder capacity not exceeding 1,549cc),
for “£215” substitute “£220”, and

(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with
engine cylinder capacity not exceeding 1,549cc), for “£130” substitute
10“£135”.

(3) In paragraph 1B (graduated rates of duty for light passenger vehicles)—

(a) for the tables substitute—

Table 1

Rates payable on first vehicle licence for vehicle
CO2 emissions figure Rate
15(1) (2) (3) (4)
Exceeding 20 Not exceeding Reduced rate Standard rate
g/km g/km 25

£

£

130 30 140 110 120
140 150 35 125 135
150 165 160 40 170
165 175 265 275
45 175 185 315 325
185 50 200 450 460
200 225 55 590 600
225 255 805 60 815
255 1020 1030

Table 2

Rates payable on any other vehicle licence for vehicle
65CO2 emissions figure Rate
(1) (2) (3) 70(4)
Exceeding Not exceeding Reduced rate Standard rate
75g/km g/km

£

80£

100 110 10 20
85 110 120 20 30
120 90 130 90 100
130 140 95 110 120
140 150 125 100 135
150 165 160 170
105 165 175 185 195
175 110 185 205 215
185 200 115 240 250
200 225 260 120 270
225 255 450 460
125 255 465 475;

(b) in the sentence immediately following the tables, for paragraphs (a)
130and (b) substitute—

(a) in column (3), in the last two rows, “260” were
substituted for “450” and “465”, and

(b) in column (4), in the last two rows, “270” were
substituted for “460” and “475”.

(4) 135In paragraph 1J (VED rates for light goods vehicles)—

(a) in paragraph (a), for “£210” substitute “£215”, and

(b) in paragraph (b), for “£130” substitute “£135”.

(5) In paragraph 2(1) (VED rates for motorcycles)—

(a) in paragraph (b), for “£35” substitute “£36”,

(b) 140in paragraph (c), for “£53” substitute “£55”, and

(c) in paragraph (d), for “£74” substitute “£76”.

(6) The amendments made by this section have effect in relation to licences taken
out on or after 1 April 2012.

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Part 7 Value added tax

195 Anti-forestalling charge to value added tax

Schedule 26 contains provision for an anti-forestalling charge to value added
5tax related to changes in the descriptions of exempt or zero-rated supplies.

196 Exempt supplies

(1) In Part 1 of Schedule 9 to VATA 1994 (index to exempt supplies of goods and
services), at the appropriate place in the table insert—

Supplies of services by groups
10involving cost sharing
Group 16.

(2) In Part 2 of that Schedule (the groups), at the end insert—

GROUP 16 — SUPPLIES OF SERVICES BY GROUPS INVOLVING COST
SHARING

15Item No

1 The supply of services by an independent group of persons where
each of the following conditions is satisfied—

(a) each of those persons is a person who is carrying on an
activity (“the relevant activity”) which is exempt from VAT
20or in relation to which the person is not a taxable person
within the meaning of Article 9 of Council Directive 2006/
112/EC,

(b) the supply of services is made for the purpose of rendering
the members of the group the services directly necessary for
25the exercise of the relevant activity,

(c) the group merely claims from its members exact
reimbursement of their share of the joint expenses, and

(d) the exemption of the supply is not likely to cause distortion
of competition.

(3) 30In section 31 of that Act (exempt supplies and acquisitions), after subsection (2)
insert—

(3) The Treasury may by regulations make an exemption of a group 16
supply of a description specified in the regulations subject to
conditions.

(4) 35Regulations under subsection (3) may—

(a) make different provision for different cases, and

(b) make consequential or transitional provision (including
provision amending this Act).

(5) In subsection (3) “group 16 supply” means a supply falling within
40Group 16 of Schedule 9.

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197 Supply of goods or services by public bodies

(1) VATA 1994 is amended as follows.

(2) In section 41 (application to the Crown)—

(a) omit subsection (2), and

(b) 5in subsection (3)(b) for “a direction under subsection (2) above,”
substitute “section 41A,”.

(3) After that section insert—

41A Supply of goods or services by public bodies

(1) This section applies where goods or services are supplied by a body
10mentioned in Article 13(1) of the VAT Directive (status of public bodies
as taxable persons) in the course of activities or transactions in which it
is engaged as a public authority.

(2) If the supply is in respect of an activity listed in Annex I to the VAT
Directive (activities in respect of which public bodies are to be taxable
15persons), it is to be treated for the purposes of this Act as a supply in the
course or furtherance of a business unless it is on such a small scale as
to be negligible.

(3) If the supply is not in respect of such an activity, it is to be treated for
the purposes of this Act as a supply in the course or furtherance of a
20business if (and only if) not charging VAT on the supply would lead to
a significant distortion of competition.

(4) In this section “the VAT Directive” means Council Directive 2006/112/
EC on the common system of value added tax.

198 Relief from VAT on low value goods: restriction relating to Channel Islands

(1) 25In Schedule 2 to the Value Added Tax (Imported Goods) Relief Order 1984 (S.I.
1984/746) (reliefs for goods of certain descriptions), Group 8 (articles sent for
miscellaneous purposes) is amended as follows.

(2) The existing Note becomes Note (1) (and accordingly “Note” in Group 8
becomes “Notes”).

(3) 30After that Note insert—

(2) Item 8 does not apply in relation to any goods sent from the Channel
Islands under a distance selling arrangement.

(3) For the purposes of Note (2)—

(4) The amendment of that Schedule by this section is without prejudice to any
power to amend that Schedule by subordinate legislation.

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(5) The amendments made by this section have effect in relation to goods
imported on or after 1 April 2012.

199 Group supplies using an overseas member

(1) VATA 1994 is amended as follows.

(2) 5In section 43 (groups of companies), in subsection (2C)(c), after “above” insert
“and paragraph 8A of Schedule 6”.

(3) In section 83 (appeals), in subsection (1)(v) for “or 2” substitute “, 2 or 8A”.

(4) In section 97(4) (orders requiring Parliamentary approval within 28 days of
being made), in paragraph (f), after “1A(7)” insert “or 8A(7)”.

(5) 10Schedule 6 (valuation: special cases) is amended as follows.

(6) In paragraph 1 (cases where Commissioners may direct value is open market
value), in sub-paragraph (5), after “paragraph”, in the second place it occurs,
insert “8A or”.

(7) After paragraph 8 insert—

8A (1) 15This paragraph applies where—

(a) a supply (“the intra-group supply”) made by a member of a
group (“the supplier”) to another member of the group is, by
virtue of section 43(2A), excluded from the supplies
disregarded under section 43(1)(a), and

(b) 20the representative member of the group satisfies the
Commissioners as to the value of each bought-in supply.

(2) “Bought-in supply”, in relation to the intra-group supply, means a
supply of services to the supplier to which section 43(2A)(c) to (e)
refers, so far as that supply is used by the supplier for making the
25intra-group supply.

(3) The value of the intra-group supply shall be taken to be the total of
the relevant amounts in relation to the bought-in supplies.

(4) The relevant amount in relation to a bought-in supply is the value of
the bought-in supply, unless a direction is made under sub-
30paragraph (5).

(5) If the value of a bought-in supply is less than its open market value,
the Commissioners may direct that the relevant amount in relation to
that supply is its open market value.

(6) A direction under this paragraph must be given by notice in writing
35to the representative member, but no direction may be given more
than 3 years after the time of the intra-group supply.

(7) The Treasury may by order vary the provision made by this
Schedule about the value of supplies of the kind mentioned in sub-
paragraph (1)(a).

(8) 40An order under sub-paragraph (7) may include incidental,
supplemental, consequential or transitional provision (including
provision amending section 43 or 83).

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(8) The amendments made by this section have effect in relation to supplies made
on or after the day on which this Act is passed.

200 Power to require notification of arrival of means of transport in UK

In Schedule 11 to VATA 1994 (administration, collection and enforcement), in
5paragraph 2 (accounting for VAT and payment of VAT), after sub-paragraph
(5) insert—

(5A) Regulations under this paragraph may make provision—

(a) for requiring the relevant person to give to the
Commissioners such notification of the arrival in the United
10Kingdom of goods consisting of a means of transport, at such
time and in such form and manner, as may be specified in the
regulations or by the Commissioners in accordance with the
regulations, and

(b) where notification of the arrival of a means of transport
15acquired from another member State, or imported from a
place outside the member States, is required by virtue of
paragraph (a), for requiring any VAT on the acquisition or
importation to be paid at such time and in such manner as
may be specified in the regulations.

(5B) 20The provision that may be made by regulations made by virtue of
sub-paragraph (5A) includes—

(a) provision for a notification required by virtue of that sub-
paragraph to contain such particulars relating to the notified
arrival of the means of transport and any VAT chargeable on
25its acquisition or importation as may be specified in the
regulations or by the Commissioners in accordance with the
regulations,

(b) provision for such a notification to be given by a person who
is not the relevant person and is so specified, or is of a
30description so specified,

(c) provision for such a notification to contain a declaration,
given in such form and by such person as may be so specified,
as to the information contained in the notification, and

(d) supplementary, incidental, consequential or transitional
35provision (including provision amending any provision
made by or under this Act or any other enactment).

(5C) Subsection (3) of section 97 (orders subject to Commons approval)
applies to a statutory instrument containing any regulations made
by virtue of sub-paragraph (5A) which amend an enactment as it
40applies to an order within subsection (4) of that section.

(5D) For the purposes of sub-paragraph (5A)—

201 10Non-established taxable persons

Schedule 27 contains provision about non-established taxable persons.

202 Administration of VAT

Schedule 28 contains provision about the administration of VAT.

Part 8 15Other taxes

Landfill tax

203 Standard rate of landfill tax

(1) In section 42(1)(a) and (2) of FA 1996 (amount of landfill tax) for “£64”
substitute “£72”.

(2) 20The amendments made by this section have effect in relation to disposals made
(or treated as made) on or after 1 April 2013.

204 Landfill sites in Scotland

The following provisions are to be treated as having come into force, in so far
as they extend to Scotland, on 21 March 2000—

(a) 25paragraph 19 of Schedule 2 to the Pollution Prevention and Control Act
1999 (which inserts paragraph (ba) into section 66 of FA 1996 (landfill
sites)), and

(b) section 6(1) of the Pollution Prevention and Control Act 1999, so far as
relating to paragraph 19 of that Schedule.

30Climate change levy

205 Climate change levy

The following Schedules amend, or make amendments connected with,
Schedule 6 to FA 2000 (climate change levy)—

(a) Schedule 29 (reduced-rate supplies, rates etc);

(b) 35Schedule 30 (climate change agreements);

(c) Schedule 31 (supplies subject to the carbon price support rates and
combined heat and power stations).

Finance BillPage 119

Inheritance tax

206 Indexation of rate bands

(1) Section 8 of IHTA 1984 (indexation of rate bands) is amended as follows.

(2) In subsection (1), for “retail prices index for the month of September in 1993 or
5any later year” substitute “consumer prices index for the month of September
in any year”.

(3) In subsection (2), for “retail prices index” substitute “consumer prices index”.

(4) For subsection (3) substitute—

(3) In this section, “consumer prices index” means the all items consumer
10prices index published by the Statistics Board.

(5) The amendments made by this section have effect for the purposes of
chargeable transfers made on or after 6 April 2015.

207 Gifts to charities etc

Schedule 32 contains provision for a lower rate of inheritance tax to be charged
15on transfers made on death that include sufficient gifts to charities or registered
clubs.

208 Settled excluded property: effect of certain arrangements

(1) IHTA 1984 is amended as follows.

(2) In section 48 (settled property: excluded property)—

(a) 20in subsection (3), for “subsection (3B)” substitute “subsections (3B) and
(3D)”, and

(b) after subsection (3C) insert—

(3D) Where—

(a) one or more persons enter into arrangements,

(b) 25in the course of the arrangements, an individual
domiciled in the United Kingdom acquires, or becomes
able to acquire, (directly or indirectly) an interest in
property comprised in a settlement (“the relevant settled
property”),

(c) 30ignoring this subsection, the relevant settled property
would be excluded property by virtue of subsection
(3)(a), and

(d) there is a relevant reduction in the value of the
individual’s estate,

35from the time paragraphs (a) to (d) are first satisfied, the
relevant settled property is not excluded property by virtue of
subsection (3)(a).

(3E) For the purposes of subsection (3D)—

(a) an individual has an interest in property comprised in a
40settlement if—

(i) the property, or any derived property, is or will
or may become payable to, or applicable for the

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