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(1) | For the Table in section 11(2) of FA 1997 (rates of gaming duty) substitute— |
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| Part of gross gaming yield |
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(2) | This section has effect in relation to accounting periods beginning on or after |
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(1) | VERA 1994 is amended as follows. |
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(2) | In section 4 (vehicle licences: amount of duty), omit— |
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(a) | subsection (3) (treatment of fractions of five pence in determining rate |
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of duty on six month licence which is set at 55% of annual rate), and |
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(b) | in subsection (7) (power to amend or repeal by order), “or (3)”. |
| 20 |
(3) | In section 13(3)(b) (trade licences: annual rate of duty for licences not to be used |
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only for motorcycles not exceeding 450 kilogrammes in weight unladen) as |
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currently in force, for “annual rate currently applicable to a vehicle under |
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paragraph 1(2) of Schedule 1” substitute “basic goods vehicle rate currently |
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(4) | In section 13(4)(b) (trade licences: annual rate of duty for licences not to be used |
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only for motorcycles not exceeding 450 kilogrammes in weight unladen) as set |
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out in paragraph 8(1) of Schedule 4 to have effect on and after a day appointed |
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by order, for “annual rate currently applicable to a vehicle under paragraph |
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1(2) of Schedule 1” substitute “basic goods vehicle rate currently applicable”. |
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(5) | In both versions of section 13, after subsection (6) insert— |
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“(7) | In this section “the basic goods vehicle rate” means the annual rate |
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applicable, by virtue of sub-paragraph (1) of paragraph 9 of Schedule 1, |
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to a rigid goods vehicle which— |
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(a) | is not a vehicle with respect to which the reduced pollution |
| 35 |
requirements are satisfied, and |
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|
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(b) | falls within column (3) of the table in that sub-paragraph and |
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has a revenue weight exceeding 3,500 kilograms and not |
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exceeding 7,500 kilograms.” |
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(6) | In sections 35A(5) and 36(3) (dishonoured cheques: appropriate annual rate of |
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vehicle excise duty), for the words from “to the annual rate” to “(or” |
| 5 |
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“(a) | in the case of a vehicle licence, to the annual rate which at the |
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beginning of the relevant period was applicable to a vehicle of |
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the description specified in the application, or |
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(b) | in the case of a trade licence, to the basic goods vehicle rate |
| 10 |
(within the meaning of section 13) which was applicable at that |
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time (or to the annual rate which at that time was applicable”. |
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(7) | Schedule 1 (annual rates of duty) is amended as follows. |
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(8) | In paragraph 1(2) (general rate of duty except in case of vehicle with engine |
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with cylinder capacity not exceeding 1,549 cubic centimetres), for “£165” |
| 15 |
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(9) | For the Table in paragraph 1B (rates of duty applicable to light passenger |
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vehicles registered on or after 1st March 2001 on basis of certificate specifying |
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CO2 emissions figure) substitute— |
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(10) | In paragraph 3(1A) (rate applicable to buses with respect to which reduced |
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pollution requirements are satisfied), for “the general rate specified in |
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paragraph 1(2)” substitute “£165”. |
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(11) | In paragraph 7(3A)(b) (rate applicable to haulage vehicles which are not |
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showman’s vehicle and with respect to which reduced pollution requirements |
| 35 |
are satisfied), for “the general rate specified in paragraph 1(2)” substitute |
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(12) | In paragraph 10 (trailer supplement)— |
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(a) | in sub-paragraph (2) (rate where plated gross weight of trailer exceeds |
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4,000 kilograms but does not exceed 12,000 kilograms), for “an amount |
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equal to the amount of the general rate specified in paragraph 1(2)” |
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(b) | in sub-paragraph (3) (rate where plated gross weight of trailer exceeds |
| 5 |
12,000 kilograms), for “an amount equal to 140 per cent of the amount |
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of the general rate specified in paragraph 1(2)” substitute “£230”, and |
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(c) | omit sub-paragraphs (3A) and (3B) (rounding of rate set under sub- |
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paragraph (3) as percentage of general rate specified in paragraph 1(2)). |
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(13) | Subsection (2), and subsection (1) so far as relating to it, have effect on the day |
| 10 |
on which this Act is passed. |
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(14) | Subsection (4), and subsections (1) and (5) so far as relating to it, have effect on |
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(15) | Subsection (6), and subsection (1) so far as relating to it, have effect on and after |
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| 15 |
(16) | Subject to that, this section has effect in relation to licences taken out on or after |
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17th March 2005 for a period beginning on or after 1st April 2005. |
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8 | Late renewal supplements |
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(1) | VERA 1994 is amended as follows. |
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(2) | Section 7A (supplement payable on late renewal of vehicle licence) is amended |
| 20 |
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(3) | In subsection (1) (cases in which regulations may provide for supplement to be |
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payable), for the words from “in prescribed cases” to the end substitute |
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(a) | a vehicle has ceased to be appropriately covered, |
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(b) | the vehicle is not, before the end of the relevant prescribed |
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period, appropriately covered as mentioned in paragraph (a) or |
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(b) of subsection (1A) below with effect from the time |
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immediately after it so ceased or appropriately covered as |
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mentioned in paragraph (d) of that subsection, and |
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(c) | the circumstances are not such as may be prescribed.” |
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(4) | After that subsection insert— |
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“(1A) | For the purposes of this section and section 7B a vehicle is appropriately |
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covered if (and only if)— |
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(a) | a vehicle licence or trade licence is in force for or in respect of |
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(b) | the vehicle is an exempt vehicle in respect of which regulations |
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under this Act require a nil licence to be in force and a nil licence |
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is in force in respect of it, |
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(c) | the vehicle is an exempt vehicle that is not one in respect of |
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which regulations under this Act require a nil licence to be in |
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(d) | the vehicle is neither kept nor used on a public road and the |
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declarations and particulars required to be delivered by |
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regulations under section 22(1D) have been delivered in |
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relation to it in accordance with the regulations within the |
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immediately preceding period of 12 months. |
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(1B) | Where a vehicle for or in respect of which a vehicle licence is in force is |
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transferred by the holder of the vehicle licence to another person, the |
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vehicle licence is to be treated for the purposes of subsection (1A) as no |
| 5 |
longer in force unless it is delivered to the other person with the vehicle. |
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(a) | an application is made for a vehicle licence for any period, and |
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(b) | a temporary licence is issued pursuant to the application, |
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| subsection (1B) does not apply to the licence applied for if, on a transfer |
| 10 |
of the vehicle during the currency of the temporary licence, the |
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temporary licence is delivered with the vehicle to the transferee. |
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(1D) | In subsection (1)(b) “the relevant prescribed period” means such period |
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beginning with the date on which the vehicle ceased to be |
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appropriately covered as is prescribed.” |
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(5) | In subsection (2)(c) (amount of supplement variable according to length of |
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period between expiry of licence and payment of supplement or renewal of |
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licence), for sub-paragraphs (i) and (ii) substitute— |
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“(i) | the time of a notification (in accordance with regulations |
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under section 7B(1)) to, or in relation to, a person by |
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(ii) | the time at which it is paid.” |
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(6) | In subsection (3)(b) (supplement not to cease to be payable by reason of taking |
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out of vehicle licence), for “a vehicle licence being taken out for the vehicle” |
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substitute “the vehicle being again appropriately covered”. |
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(7) | Omit subsection (4)(a) (definition of “expiry of a vehicle licence”). |
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(8) | In the heading, for “late renewal of vehicle licence” substitute “vehicle ceasing |
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to be appropriately covered”. |
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(9) | Section 7B (late-renewal supplements: further provisions) is amended as |
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(10) | In subsection (1) (notification of person in whose name vehicle is registered)— |
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(a) | for “on non-renewal of a vehicle licence for” substitute “in relation to”, |
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(b) | for “failure to renew a vehicle licence” substitute “the vehicle ceasing to |
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be appropriately covered”. |
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(11) | In the heading, for “Late-renewal” substitute “Section 7A”. |
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(12) | After section 7B insert— |
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“7C | Recovery of section 7A supplement: Scotland |
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(1) | The Secretary of State may by regulations provide for the recovery of |
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supplement that has become payable under section 7A by diligence |
| 40 |
authorised by summary warrant. |
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(2) | Regulations under subsection (1) may, in particular, provide— |
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(a) | for such summary warrants— |
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(i) | to be granted by the sheriff on the application of the |
| |
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(ii) | to authorise any of the diligences mentioned in |
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(b) | for such applications to be accompanied by a certificate |
| 5 |
mentioned in subsection (4); and |
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(c) | for the fees and outlays of sheriff officers incurred in executing |
| |
such summary warrants to be chargeable against the debtor. |
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(3) | The diligences referred to in subsection (2)(a)(ii) are— |
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| 10 |
(b) | an earnings arrestment; |
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(c) | an arrestment and action of furthcoming or sale. |
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(4) | The certificate referred to in subsection (2)(b) is a certificate by the |
| |
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(a) | stating that none of the persons specified in the application has |
| 15 |
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(b) | stating that payment of the amount due from each such person |
| |
has been demanded from him; and |
| |
(c) | specifying the amount due from and unpaid by each such |
| |
| 20 |
(5) | No fee shall be chargeable by the sheriff officer against the debtor for— |
| |
| |
(b) | accounting to the Secretary of State for, |
| |
sums paid to him by the debtor in respect of the amount owing. |
| |
(6) | No summary warrant for recovery of supplement payable under |
| 25 |
section 7A may be granted if an action for payment to recover such |
| |
supplement has already been raised. |
| |
(7) | Such an action may be raised notwithstanding that a summary warrant |
| |
has already been granted in respect of that supplement but only if none |
| |
of the diligences mentioned in subsection (3) has been executed. |
| 30 |
(8) | Where an action raised as mentioned in subsection (7) is raised, the |
| |
summary warrant shall cease to have effect. |
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(9) | This section extends to Scotland only.” |
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| 35 |
9 | Goods subject to warehousing regime: place of acquisition or supply |
| |
In section 18 of VATA 1994 (goods subject to warehousing regime: place and |
| |
time of acquisition or supply), after subsection (1) insert— |
| |
“(1A) | The Commissioners may by regulations prescribe circumstances in |
| |
which subsection (1) above shall not apply.” |
| 40 |
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