Finance (No. 2) Bill (HC Bill 154)

(2) The amendment made by this section has effect in relation to accounting
15periods beginning on or after 1 April 2013.

182 Combined bingo

(1) Section 20A of BGDA 1981 (combined bingo) is amended as follows.

(2)
In subsection (3) for the words from the beginning to “second promoter”)—”
substitute “Where money representing such payments (so far as they
20constituted stakes hazarded in the combined bingo) is paid in an accounting
period by one promoter of the bingo (“the first promoter”) to another (“the
second promoter”), to the extent that the money is used (directly or indirectly)
to provide bingo winnings for combined bingo promoted by the second
promoter—”.

(3) 25Omit subsection (4).

(4) The amendments made by this section have effect in relation to accounting
periods beginning on or after the day on which this Act is passed.

Air passenger duty

183 Air passenger duty: rates of duty from 1 April 2013

(1) 30Section 30 of FA 1994 (air passenger duty: rates of duty) is amended as follows.

(2) In subsection (3)—

(a) in paragraph (a) for “£65” substitute “£67”, and

(b) in paragraph (b) for “£130” substitute “£134”.

(3) In subsection (4)—

(a) in paragraph (a) for “£81” substitute “£83”, and

(b) in paragraph (b) for “£162” substitute “£166”.

(4) In subsection (4A)—

(a) in paragraph (a) for “£92” substitute “£94”, and

(b) 5in paragraph (b) for “£184” substitute “£188”.

(5) The amendments made by this section have effect in relation to the carriage of
passengers beginning on or after 1 April 2013.

184 Air passenger duty: miscellaneous provision

(1) In section 38 of FA 1994 (accounting for and payment of duty) after subsection
10(2) insert—

“(2A) Regulations may require a prescribed person to make, at prescribed
times during a prescribed period, payments based on an estimate of
what the person’s liability will be for duty charged in the period.

(2B) The estimate and the amounts of the payments are to be determined in
15accordance with provision made by the regulations.

(2C) The payments are to be treated as being payments on account of the
person’s liability for duty charged in the period.

(2D) The regulations must make provision for dealing with cases where this
results in an overpayment of duty by providing for amounts—

(a) 20to be repaid by the Commissioners, or

(b) to be treated as having been paid on account of the person’s
liability for duty charged in other periods,

or both.”

(2) In Part 2 of Schedule 5A to FA 1994 (territories etc) at the appropriate place
25insert “South Sudan”.

(3) The amendment made by subsection (2) has effect in relation to the carriage of
passengers beginning on or after 9 July 2011.

Vehicle excise duty

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

(1) 30Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.

(2) In paragraph 1 (general)—

(a) in sub-paragraph (2) (vehicle not covered elsewhere in Schedule
otherwise than with engine cylinder capacity not exceeding 1,549cc),
for “£220” substitute “£225”, and

(b) 35in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with
engine cylinder capacity not exceeding 1,549cc), for “£135” substitute
“£140”.

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

(a) for the tables substitute—

“Table 1

Table 2

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

“(a) in column (3), in the last two rows, “270” were
15substituted for “465” and “480”, and

(b) in column (4), in the last two rows, “280” were
substituted for “475” and “490”.”

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

(a) in paragraph (a), for “£215” substitute “£220”, and

(b) 20in paragraph (b), for “£135” substitute “£140”.

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

(a) in paragraph (a), for “£16” substitute “£17”,

(b) in paragraph (b), for “£36” substitute “£37”,

(c) in paragraph (c), for “£55” substitute “£57”, and

(d) 25in paragraph (d), for “£76” substitute “£78”.

(6) The amendments made by this section have effect in relation to licences taken
out on or after 1 April 2013.

186 Not exhibiting licence: period of grace

(1) In section 33 of VERA 1994 (not exhibiting licence), omit subsections (1B) to
30(1D).

(2) After that section insert—

“33A Not exhibiting licence: period of grace

(1) A person is not guilty of an offence under subsection (1) or (1A) of
section 33 by using or keeping a vehicle on a public road during any of
35the following periods.

First registration

The period of 14 days beginning with the day on which the vehicle is
first registered under this Act.

Change of keeper

40The period of 14 days beginning with the day on which a new licence
or nil licence is issued for the vehicle because of a change in the person
by whom the vehicle is being kept.

Renewal etc.

The period of 14 days following the time when a licence or nil licence
45for or in respect of the vehicle, or a relevant declaration applying to the
vehicle, ceases to be in force, but only if an application for a licence or
nil licence for or in respect of the vehicle to run from that time has been
received before that time.

Replacement

50The period beginning with the time when a licence or nil licence that is
in force for or in respect of the vehicle is delivered to the Secretary of
State with an application for a replacement licence, and ending with the
time when the replacement licence is obtained.