|
| |
| |
| |
| The 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. |
| |
| 5 |
| The period of 14 days following the time when a licence or nil licence |
| |
for 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. |
| 10 |
| |
| The 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. |
| 15 |
(2) | For the purposes of this section— |
| |
(a) | there is a relevant declaration applying to a vehicle if the |
| |
particulars and declaration required to be furnished and made |
| |
by regulations under section 22(1D) have been furnished and |
| |
made in relation to the vehicle in accordance with the |
| 20 |
| |
(b) | the relevant declaration ceases to be in force if, after the |
| |
particulars and declaration have been furnished and made the |
| |
vehicle is used or kept on a public road (otherwise than under a |
| |
| 25 |
(3) | In consequence of the provision made by subsections (1) and (2) omit— |
| |
(a) | section 147 of FA 2008, and |
| |
(b) | in regulation 6 of the Road Vehicles (Registration and Licensing) |
| |
Regulations 2002 (S.I. 2002/2742), paragraph (1) and, in paragraph (2), |
| |
the words “Except where paragraph (1) applies,”. |
| 30 |
187 | Vehicles not kept or used on public road |
| |
(1) | VERA 1994 is amended as follows. |
| |
(2) | In section 7A (supplement payable on vehicle ceasing to be appropriately |
| |
covered), in subsection (1A)(d) omit “within the immediately preceding period |
| |
| 35 |
(3) | In Schedule 2A (immobilisation, removal and disposal of vehicles), in |
| |
paragraph 1(10)(b) omit “within the immediately preceding period of 12 |
| |
| |
188 | Vehicle licences for disabled people |
| |
Schedule 35 makes provision about vehicle licences for disabled people. |
| 40 |
| |
| |
|
| |
| |
| |
189 | Repayments of value added tax to health service bodies |
| |
(1) | In section 41 of VATA 1994 (application to the Crown), in subsection (7), after |
| |
“Board” insert “and a clinical commissioning group, the Health and Social Care |
| |
Information Centre, the National Health Service Commissioning Board and |
| 5 |
the National Institute for Health and Care Excellence”. |
| |
(2) | The amendment made by this section is treated as having come into force on 1 |
| |
| |
190 | Valuation of certain supplies of fuel |
| |
Schedule 36 contains provision about the valuation of certain supplies of fuel |
| 10 |
for the purposes of value added tax. |
| |
191 | Reduced rate for energy-saving materials |
| |
(1) | Group 2 (installation of energy-saving materials) of Part 2 of Schedule 7A to |
| |
VATA 1994 (reduced rate supplies of goods and services) is amended as |
| |
| 15 |
(2) | For items 1 and 2 substitute— |
| |
“1. | Supplies of services of installing energy-saving materials in |
| |
residential accommodation. |
| |
2. | Supplies of energy-saving materials by a person who installs those |
| |
materials in residential accommodation.” |
| 20 |
(3) | Omit Note 3 (meaning of “use for a relevant charitable purpose”). |
| |
(4) | The amendments made by this section have effect in relation to supplies made |
| |
on or after 1 August 2013. |
| |
| |
192 | Pre-completion transactions: existing cases |
| 25 |
(1) | Section 45 of FA 2003 (contract and conveyance: effect of transfer of rights)— |
| |
(a) | has effect subject to the amendment in subsection (2) below in relation |
| |
to agreements for the grant or assignment of an option that are entered |
| |
into during the period beginning with 21 March 2012 and ending |
| |
immediately before the day on which this Act is passed, and |
| 30 |
(b) | has effect subject to the amendments in subsections (3) to (7) below in |
| |
relation to transfers of rights (see subsection (1) of that section) entered |
| |
| |
(2) | At the end of subsection (2) insert “or an agreement for the future grant or |
| |
assignment of an option”. |
| 35 |
(3) | In subsection (3), in the second sentence, after “except” insert “in a case |
| |
excluded by subsection (3A) or”. |
| |
| |
| |
|
| |
| |
(4) | After subsection (3) insert— |
| |
“(3A) | A case is excluded by this subsection from the second sentence of |
| |
| |
(a) | the secondary contract is substantially performed at the same |
| |
time as, and in connection with, the substantial performance or |
| 5 |
completion of the original contract but is not completed at that |
| |
time (“the relevant time”), |
| |
(b) | the original purchaser or a person connected with the original |
| |
purchaser is in possession of the whole, or substantially the |
| |
whole, of the subject-matter of the transfer of rights at any time |
| 10 |
after the relevant time, and |
| |
(c) | having regard to all the circumstances, it would be reasonable |
| |
to conclude that the obtaining of a tax advantage for the original |
| |
purchaser was the main purpose, or one of the main purposes, |
| |
of the original purchaser in entering into the transfer of rights. |
| 15 |
| |
“possession” has the same meaning as in section 44(5)(a); |
| |
| |
(a) | a relief from tax or increased relief from tax, |
| |
(b) | a repayment of tax or increased repayment of tax, or |
| 20 |
(c) | the avoidance or reduction of a charge to tax. |
| |
(3C) | Nothing in subsection (3A) or (3B) affects the breadth of the application |
| |
| |
(5) | In subsection (4), at the end insert “except in a case excluded by subsection |
| |
| 25 |
(6) | After subsection (4) insert— |
| |
“(4A) | Subsection (3A) applies for the purposes of subsection (4) as if— |
| |
(a) | the reference to subsection (3) were a reference to subsection (4), |
| |
(b) | a reference to the original contract were a reference to the |
| |
secondary contract arising from the earlier transfer of rights, |
| 30 |
(c) | a reference to the original purchaser were a reference to the |
| |
transferee under the earlier transfer of rights, and |
| |
(d) | a reference to the transfer of rights were a reference to the |
| |
subsequent transfer of rights.” |
| |
(7) | In subsection (5)(b)— |
| 35 |
(a) | after “subsection (3) above” insert “or in subsection (3A) above”, and |
| |
(b) | after “subsection (4)” insert “or (4A)”. |
| |
(8) | Subsections (10) to (12) apply where— |
| |
(a) | as a result of subsection (1A) of this section, section 45 of FA 2003 does |
| |
not apply in relation to a contract of the kind mentioned in subsection |
| 40 |
(1)(a) of that section (“the original contract”), |
| |
(b) | the original contract was substantially performed or completed (or, in |
| |
a case that would have fallen within subsection (5) of that section, |
| |
substantially performed or completed so far as relating to the relevant |
| |
part of the subject-matter of the original contract) at the same time as, |
| 45 |
and in connection with, the substantial performance or completion of |
| |
an agreement for the grant or assignment of an option, and |
| |
| |
| |
|
| |
| |
(c) | that time fell before the day on which this Act is passed. |
| |
(9) | Subsections (10) to (12) also apply where— |
| |
(a) | section 45 of FA 2003 applies in relation to the contract for a land |
| |
transaction (“the original contract”), |
| |
(b) | as a result of subsections (1) to (7) above, the substantial performance |
| 5 |
or completion of the original contract (or, in a case within subsection (5) |
| |
of that section, its substantial performance or completion so far as |
| |
relating to part of the subject-matter of the original contract) is not |
| |
| |
(c) | the relevant time referred to in subsection (3A)(a) of that section fell |
| 10 |
before the day on which this Act is passed. |
| |
(10) | Section 76 of FA 2003 (duty to deliver land transaction return) is to be regarded |
| |
as requiring the purchaser under the original contract to deliver a land |
| |
transaction return relating to the land transaction not later than 30 September |
| |
| 15 |
(11) | Accordingly, 30 September 2013 is for the purposes of Part 4 of FA 2003 the |
| |
filing date for the land transaction return relating to the transaction. |
| |
(12) | If the purchaser under the original contract (“P”) has delivered a land |
| |
transaction return relating to the land transaction before the day on which this |
| |
Act is passed, P must not later than 30 September 2013 give notice under |
| 20 |
paragraph 6 of Schedule 10 to FA 2003 amending the return, but this does not |
| |
prevent P from making subsequent amendments within the time allowed by |
| |
sub-paragraph (3) of that paragraph. |
| |
193 | Pre-completion transactions |
| |
Schedule 37 contains provisions about certain transactions relating to a |
| 25 |
contract that is to be completed by a conveyance. |
| |
194 | Relief from higher rate |
| |
Schedule 38 contains provisions about relief from the higher rate of stamp duty |
| |
| |
| 30 |
Schedule 39 contains provision about stamp duty land tax in relation to leases. |
| |
| |
196 | Standard rate of landfill tax |
| |
(1) | Section 42 of FA 1996 (amount of landfill tax) is amended as follows. |
| |
(2) | In subsection (1)(a) (standard rate), for “£72” substitute “£80”. |
| 35 |
(3) | In subsection (2) (reduced rate) for “£72” substitute “£80”. |
| |
(4) | The amendments made by this section have effect in relation to disposals made |
| |
(or treated as made) on or after 1 April 2014. |
| |
| |
| |
|
