|
| |
|
(l) | section 69 (miscellaneous provisions as to wholesalers and retailers of |
| |
| |
(m) | section 71 (penalty for mis-describing liquor as spirits); |
| |
(n) | section 74 (liquor to be deemed wine or spirits); and |
| |
(o) | section 82 (power to make regulations with respect to stills). |
| 5 |
(2) | In consequence of the repeal of section 55A of ALDA 1979, that Act is amended |
| |
| |
(3) | In section 54 (wine: charge of excise duty), in subsection (4A), for “wine to |
| |
which section 55A below applies” substitute “wine of a strength not exceeding |
| |
| 10 |
(4) | In section 55 (made-wine: charge of excise duty), in subsections (4A) and (5)(d), |
| |
for “made-wine to which section 55A below applies” substitute “made-wine of |
| |
a strength not exceeding 5.5 per cent”. |
| |
| |
6 | Rates until 1st September 2006 |
| 15 |
(1) | HODA 1979 is amended as follows. |
| |
(2) | In section 6(1A) (hydrocarbon oil: rates of duty)— |
| |
(a) | in paragraph (a) (ultra low sulphur petrol) for “£0.4832” substitute |
| |
| |
(b) | in paragraph (aa) (sulphur-free petrol) for “£0.4832” substitute |
| 20 |
| |
(c) | in paragraph (b) (light oil other than ultra low sulphur petrol and |
| |
sulphur free petrol) for “£0.5766” substitute “£0.5620”, |
| |
(d) | in paragraph (c) (ultra low sulphur diesel) for “£0.4832” substitute |
| |
| 25 |
(e) | in paragraph (ca) (sulphur free diesel) for “£0.4832” substitute |
| |
| |
(f) | in paragraph (d) (heavy oil other than ultra low sulphur diesel and |
| |
sulphur-free diesel) for “£0.5465” substitute “£0.5327”. |
| |
(3) | In section 6AA(3) (biodiesel) for “£0.2832” substitute “£0.2710”. |
| 30 |
(4) | In section 6AD(3) (bioethanol) for “£0.2832” substitute “£0.2710”. |
| |
(5) | In section 8(3) (road fuel gas)— |
| |
(a) | in paragraph (a) for “£0.1080” substitute “£0.0900”, and |
| |
(b) | in paragraph (b) for “£0.1270” substitute “£0.0900”. |
| |
(6) | In section 13A(1) (rebate on unleaded petrol) for “£0.0617” substitute “£0.0601”. |
| 35 |
(7) | The following statutory instruments shall cease to have effect— |
| |
(a) | the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) |
| |
Order 2005 (S.I. 2005/1978), |
| |
(b) | the Excise Duties (Road Fuel Gases) (Reliefs) Regulations 2005 (S.I. |
| |
| 40 |
(c) | the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) |
| |
(Amendment) Order 2005 (S.I. 2005/3330). |
| |
|
| |
|
| |
|
7 | Rates from 1st September 2006 |
| |
(1) | HODA 1979 is amended as follows. |
| |
(2) | In section 6(1A) (hydrocarbon oil: rates of duty)— |
| |
(a) | in paragraph (a) (ultra low sulphur petrol) for “£0.4710” substitute |
| |
| 5 |
(b) | in paragraph (aa) (sulphur-free petrol) for “£0.4710” substitute |
| |
| |
(c) | in paragraph (b) (light oil other than ultra low sulphur petrol and |
| |
sulphur free petrol) for “£0.5620” substitute “£0.5768”, |
| |
(d) | in paragraph (c) (ultra low sulphur diesel) for “£0.4710” substitute |
| 10 |
| |
(e) | in paragraph (ca) (sulphur free diesel) for “£0.4710” substitute “£0.4835 |
| |
| |
(f) | in paragraph (d) (heavy oil other than ultra low sulphur diesel and |
| |
sulphur-free diesel) for “£0.5327” substitute “£0.5468”. |
| 15 |
(3) | In section 6AA(3) (biodiesel) for “£0.2710”” substitute “£0.2835”. |
| |
(4) | In section 6AD(3) (bioethanol) for “£0.2710” substitute “£0.2835”. |
| |
(5) | In section 8(3) (road fuel gas)— |
| |
(a) | in paragraph (a) for “£0.0900” substitute “£0.1081”, and |
| |
(b) | in paragraph (b) for “£0.0900” substitute “£0.1221”. |
| 20 |
(6) | In section 11(1) (rebate on heavy oil)— |
| |
(a) | in paragraph (a) for “£0.0604”” substitute“£0.0729”, |
| |
(b) | in paragraph (b) for “£0.0644” substitute “£0.0769”, and |
| |
(c) | in paragraph (ba) for “£0.0644” substitute “£0.0769”. |
| |
(7) | In section 13A(1) (rebate on unleaded petrol) for “£0.0601”substitute “£0.0617”. |
| 25 |
(8) | In section 14(1) (rebate on light oil for use as furnace oil) for “£0.0604” |
| |
| |
(9) | This section comes into force on 1st September 2006. |
| |
| |
After section 27(1A) of HODA 1979 (interpretation) insert— |
| 30 |
“(1B) | The Treasury may by order made by statutory instrument amend |
| |
Schedule 1 to this Act so as to— |
| |
(a) | add a class of excepted vehicle, |
| |
(b) | remove a class of excepted vehicle, or |
| |
(c) | redefine a class of excepted vehicle. |
| 35 |
(1C) | Section 2A(2) and (3) above shall apply to an order under subsection |
| |
| |
Betting and gaming duties |
| |
9 | General betting duty: gaming machines |
| |
(1) | In section 2(2) of the Betting and Gaming Duties Act 1981 (c. 63) (general |
| 40 |
|
| |
|
| |
|
betting duty: exemptions) after paragraph (c) add— |
| |
| |
(d) | a bet made using a gaming machine, within the meaning of |
| |
section 23 of the Value Added Tax Act 1994, where VAT is |
| |
charged in respect of the use.” |
| 5 |
(2) | This section shall have effect in respect of anything done on or after 6th |
| |
December 2005 (with the reference to section 23 of the Value Added Tax Act |
| |
1994 being a reference to that definition as it is treated as having effect in |
| |
relation to things done on or after that date by virtue of section 16(6) and (7) |
| |
| 10 |
| |
(1) | For the Table in section 11(2) of FA 1997 (rates of gaming duty) substitute— |
| |
| |
| |
| Part of gross gaming yield |
| | | 15 | | | | | | | | | | | | | | | | | | | | | | | | | 20 |
|
(2) | This section has effect in relation to accounting periods beginning on or after |
| |
| |
Amusement machine licence duty |
| |
11 | Definition of “gaming machine” |
| |
(1) | For section 25(1) to (1B) of the Betting and Gaming Duties Act 1981 (c. 63) |
| 25 |
(amusement machine licence duty: definition of “amusement machine”) |
| |
| |
“(1) | A machine is an amusement machine for the purposes of this Act if it |
| |
| |
(a) | a gaming machine, and |
| 30 |
| |
(1A) | In this Act “gaming machine” means a machine that is a gaming |
| |
machine for the purposes of section 23 of the Value Added Tax Act 1994 |
| |
| |
(2) | In section 25(1C) of the Betting and Gaming Duties Act 1981 (“prize machine”) |
| 35 |
for “an amusement machine is a prize machine” substitute “a machine is a prize |
| |
| |
|
| |
|
| |
|
(3) | In Schedule 3 to the Betting and Gaming Duties Act 1981 (c. 63) (bingo duty) |
| |
omit paragraph 6 (machine bingo). |
| |
(4) | Subsections (1) and (2) shall have effect in relation to the provision of a machine |
| |
on or after 1st August 2006. |
| |
(5) | Subsection (3) shall have effect in relation to accounting periods beginning on |
| 5 |
or after 1st August 2006. |
| |
12 | Classes of machine and rates of duty |
| |
(1) | For section 21(3AA) to (3E) of the Betting and Gaming Duties Act 1981 (special |
| |
licences and excepted machines) substitute— |
| |
“(4) | A special amusement machine licence shall be granted only— |
| 10 |
(a) | for a small prize machine, |
| |
(b) | if conditions prescribed by the Commissioners by regulations |
| |
are satisfied in relation to the application for the licence, the |
| |
applicant and the machine, and |
| |
(c) | for a period of twelve months. |
| 15 |
(5) | The following are excepted machines— |
| |
(a) | machines that are not gaming machines, |
| |
(b) | a gaming machine in respect of which— |
| |
(i) | the cost of a single game does not exceed 30p, |
| |
(ii) | the maximum value of the prize for winning a single |
| 20 |
game does not exceed £8, and |
| |
(iii) | the maximum cash component of the prize for winning |
| |
a single game does not exceed £5, |
| |
(c) | a gaming machine in respect of which— |
| |
(i) | the cost of a single game does not exceed 10p, and |
| 25 |
(ii) | the maximum value of the prize for winning a single |
| |
game does not exceed £5, and |
| |
| |
(2) | In section 22(2) of that Act (gaming machines) paragraph (b) shall cease to have |
| |
| 30 |
(3) | For section 23(2) and (3) of that Act (rates) substitute— |
| |
“(2) | The appropriate amount for each machine shall be determined in |
| |
accordance with the following Table by reference to— |
| |
(a) | the period for which the licence is granted, and |
| |
(b) | the machine’s category determined in accordance with |
| 35 |
| |
|
| |
|
| |
|
|
(3) | The categories of gaming machine are as follows— |
| |
| Category A - a gaming machine which is not within another |
| |
| 20 |
| Category B1 - a gaming machine which is not within a lower |
| |
category and in respect of which— |
| |
(i) | the cost of a single game does not exceed £2, and |
| |
(ii) | the maximum value of the prize for winning a single |
| |
game does not exceed £4,000. |
| 25 |
| Category B2 - a gaming machine which is not within a lower |
| |
category and in respect of which— |
| |
(i) | the cost of a single game does not exceed £100, and |
| |
(ii) | the maximum value of the prize for winning a single |
| |
game does not exceed £500. |
| 30 |
| Category B3 - a gaming machine which is not within a lower |
| |
category and in respect of which— |
| |
(i) | the cost of a single game does not exceed £1, and |
| |
(ii) | the maximum value of the prize for winning a single |
| |
game does not exceed £500. |
| 35 |
| Category B4 - a gaming machine which is not within a lower |
| |
category and in respect of which— |
| |
(i) | the cost of a single game does not exceed £1, and |
| |
(ii) | the maximum value of the prize for winning a single |
| |
game does not exceed £250. |
| 40 |
|
| |
|