 | |
| |
PART IV |
| |
GENERAL |
| |
Amendments |
| | 15. In section 137A of the Customs and Excise Management Act 1979 (recovery of overpaid excise duty) insert after subsection (5)-
|
| |
 |
"(6) This section does not apply in a case where the Commissioners are-
|
| |
(a) entitled to pay an amount under Part I of Schedule 3 to the Finance Act 2001, or |
| |
(b) required to repay an amount under Part III of that Schedule.". |
|
| | 16. In section 16(9) of the Finance Act 1994 (matters which are not ancillary matters) for the words from "paragraph 9(e)" to the end substitute-
|
| |
|
" the following paragraphs of Schedule 5-
|
| |
|
| |
|
| |
|
| |
|
|
| | 17. - (1) Schedule 5 to the Finance Act 1994 (decisions subject to review and appeal) is amended as follows.
|
| |
(2) In paragraph 3 (decisions about alcoholic liquor) insert after sub-paragraph (3)-
|
| |
|
"(4) Any decision which-
|
| |
(a) is made under paragraph 1 of Schedule 3 to the Finance Act 2001, and |
| |
(b) relates to the Alcoholic Liquor Duties Act 1979.". |
|
| |
(3) In paragraph 4 (decisions about hydrocarbon oil) insert after sub-paragraph (2)-
|
| |
|
"(3) Any decision which-
|
| |
(a) is made under paragraph 1 or 2 of Schedule 3 to the Finance Act 2001, and |
| |
(b) relates to the Hydrocarbon Oil Duties Act 1979.". |
|
| |
(4) After paragraph 9 insert-
|
| |
|
"The Finance Act 2001 |
| | 9A. Any decision under or for the purposes of Part II of Schedule 3 to the Finance Act 2001 (interest).".
|
|
| | 18. - (1) Section 197(2) of the Finance Act 1996 (setting rates of interest) is amended as follows.
|
| |
(2) For paragraph (a) substitute-
|
| |
|
"(a) paragraph 7 of Schedule 6 to the Finance Act 1994 (interest payable to the Commissioners of Customs and Excise in connection with air passenger duty);". |
|
| |
(3) After paragraph (h) (which is inserted by section 49(2) of this Act) insert-
|
| |
|
"(i) Parts II and III of Schedule 3 to the Finance Act 2001 (interest payable on repayments etc.).".
|
|
| | 19. - (1) Schedule 5 to the Finance Act 1997 (recovery of excess payments) is amended as follows.
|
| |
(2) In paragraph 14 (assessment for excessive repayment) at the end of sub-paragraph (3)(b) omit "or" and after sub-paragraph (3)(c) insert-
|
| |
|
" or
|
| |
(d) Part I of Schedule 3 to the Finance Act 2001 (payments made and rebates disallowed in error).". |
|
| |
(3) In paragraph 15 (assessment for overpayments of interest) omit sub-paragraph (2)(a), at the end of sub-paragraph (2)(b) omit "or", and after sub-paragraph (2)(c) insert-
|
| |
|
" or
|
| |
(d) Part II of Schedule 3 to the Finance Act 2001 (interest).". |
|
| |
(4) In paragraph 19 (review of decisions and appeals) in sub-paragraph (1)(c) for "the relevant interest provision is paragraph 9 of Schedule 6 to the Finance Act 1994" substitute "Part I of Schedule 3 to the Finance Act 2001 or the relevant interest provision is Part II of that Schedule".
|
| |
(5) In paragraph 20 (interpretation of Part V) in sub-paragraph (2)(a)(ii) for "paragraph 9 of Schedule 6 to the Finance Act 1994" substitute "Part II of Schedule 3 to the Finance Act 2001".
|
| | 20. In Schedule 6 to the Finance Act 1994, paragraphs 9 and 10 (interest in relation to air passenger duty) are omitted.
|
| |
General |
| | 21. - (1) This Schedule shall come into force in accordance with provision made by the Commissioners by order.
|
| |
(2) A reference in a provision of this Schedule to the commencement day is to such day as the Commissioners appoint by such order for the purposes of that provision.
|
| | 22. - (1) A power to make an order or regulations under this Schedule is exercisable by statutory instrument.
|
| |
(2) An order or regulations under this Schedule-
|
| |
(a) may make different provision for different purposes; |
| |
(b) may make incidental, supplemental, saving or transitional provision. |
| |
(3) Regulations under this Schedule are subject to annulment in pursuance of a resolution of either House of Parliament.
|
| | 23. References in this Schedule to the Commissioners are to the Commissioners of Customs and Excise.
|
