|
| |
| |
| |
| |
(1) | Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows. |
| |
(2) | In paragraph 1(2) (general rate of duty), for “£170” substitute “£175”. |
| |
(3) | For paragraph 1B (rates for light passenger vehicles) substitute— |
| 5 |
“1B | The annual rate of vehicle excise duty applicable to a vehicle to |
| |
which this Part of this Schedule applies shall be determined in |
| |
accordance with Table A, where the vehicle is first registered before |
| |
23rd March 2006, or Table B, where the vehicle is first registered on |
| |
or after that date, by reference to— |
| 10 |
(a) | the applicable CO2 emissions figure, and |
| |
(b) | whether the vehicle qualifies for the reduced rate of duty, or |
| |
is liable to the standard rate or the premium rate of duty. |
| |
Table A: Vehicles first registered before 23rd March 2006 |
| |
|
Table B: Vehicles first registered on or after 23rd March 2006 |
| 25 |
|
| |
| |
|
| |
| |
|
| |
(4) | In paragraph 1C (reduced rate for light passenger vehicles)— |
| |
(a) | for sub-paragraph (2) substitute— |
| 10 |
“(2) | Condition A is that the vehicle— |
| |
| |
(i) | so as to be propelled by a relevant type of fuel, |
| |
| |
(ii) | so as to be capable of being propelled by any |
| 15 |
of a number of relevant types of fuel, or |
| |
(b) | is constructed or modified— |
| |
(i) | so as to be propelled by a prescribed type of |
| |
| |
(ii) | so as to be capable of being propelled by any |
| 20 |
of a number of prescribed types of fuel, |
| |
| and complies with any other requirements prescribed for the |
| |
purposes of this condition.”, and |
| |
(b) | after sub-paragraph (5) insert— |
| |
| 25 |
“bioethanol” has the meaning given in section 2AB of |
| |
the Hydrocarbon Oil Duties Act 1979, |
| |
“relevant type of fuel” means— |
| |
| |
(b) | a mixture of bioethanol and unleaded petrol, |
| 30 |
if the proportion of bioethanol by volume is at |
| |
| |
“unleaded petrol” has the meaning given in section |
| |
1(3C) of the Hydrocarbon Oil Duties Act 1979. |
| |
(7) | The Secretary of State may, with the consent of the Treasury, |
| 35 |
by regulations amend sub-paragraph (6).” |
| |
(5) | In paragraph 1J(a) (rates for light goods vehicles), for “£165” substitute “£170”. |
| |
(6) | In paragraph 1K(a) (lower-emission vans), after “1st March 2003” insert “and |
| |
before 1st January 2007”. |
| |
(7) | In paragraph 2(1) (rates for motorcycles)— |
| 40 |
(a) | in paragraph (b), for “£30” substitute “£31”, |
| |
| |
| |
|
| |
| |
(b) | in paragraph (c), for “£45” substitute “£46”, and |
| |
(c) | in paragraph (d), for “£60” substitute “£62”. |
| |
(8) | In Schedule 2 to VERA 1994 (exempt vehicles), after paragraph 24 insert— |
| |
“Light passenger vehicles with low CO2 emissions |
| |
25 | A vehicle is an exempt vehicle if— |
| 5 |
(a) | it is a vehicle to which Part 1A of Schedule 1 applies, and |
| |
(b) | the applicable CO2 emissions figure (as defined in paragraph |
| |
1A(3) and (4) of that Schedule) for the vehicle does not exceed |
| |
| |
(9) | Subsection (8) comes into force on 23rd March 2006; but nothing in that |
| 10 |
subsection has the effect that a nil licence is required to be in force in respect of |
| |
a vehicle while a vehicle licence is in force in respect of it. |
| |
(10) | The rest of this section has effect in relation to licences taken out on or after that |
| |
| |
14 | Reduced pollution certificates |
| 15 |
In section 61B of VERA 1994 (reduced pollution certificates), for subsection (2) |
| |
| |
“(2) | For the purposes of this Act, the reduced pollution requirements are |
| |
satisfied with respect to a vehicle at any time if, at that time, prescribed |
| |
requirements relating to the vehicle’s emissions are satisfied as a result |
| 20 |
| |
(a) | the design, construction or equipment of the vehicle as |
| |
| |
(b) | adaptations of a prescribed description having been made to the |
| |
vehicle after a prescribed date. |
| 25 |
(2A) | Different requirements may be prescribed under subsection (2) for |
| |
vehicles first registered at different times.” |
| |
15 | Late renewal supplement |
| |
| In VERA 1994, after section 7B insert— |
| |
“7C | Recovery of section 7A supplements: Scotland |
| 30 |
(1) | The Secretary of State may by regulations provide for the recovery of |
| |
supplement that has become payable under section 7A by diligence |
| |
authorised by summary warrant. |
| |
(2) | Regulations under subsection (1) may, in particular, provide— |
| |
(a) | for such summary warrants— |
| 35 |
(i) | to be granted by the sheriff on the application of the |
| |
| |
(ii) | to authorise any of the diligences mentioned in |
| |
| |
(b) | for such applications to be accompanied by a certificate |
| 40 |
mentioned in subsection (4); and |
| |
| |
| |
|
| |
| |
(c) | for the fees and outlays of sheriff officers incurred in executing |
| |
such summary warrants to be chargeable against the debtor. |
| |
(3) | The diligences referred to in subsection (2)(a)(ii) are— |
| |
| |
(b) | an earnings arrestment; |
| 5 |
(c) | an arrestment and action of furthcoming or sale. |
| |
(4) | The certificate referred to in subsection (2)(b) is a certificate by the |
| |
| |
(a) | stating that none of the persons specified in the application has |
| |
| 10 |
(b) | stating that payment of the amount due from each such person |
| |
has been demanded from him; |
| |
(c) | stating whether in response to that demand any such person |
| |
disputes liability to pay; and |
| |
(d) | specifying the amount due from and unpaid by each such |
| 15 |
| |
(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. |
| 20 |
(6) | No summary warrant for recovery of supplement payable under |
| |
section 7A may be granted against a person if— |
| |
(a) | he disputes liability to pay; or |
| |
(b) | an action for payment to recover such supplement from him has |
| |
| 25 |
(7) | Failure to respond to a demand to pay shall not be taken to mean |
| |
liability to pay is disputed. |
| |
(8) | An action for payment to recover supplement payable under section 7A |
| |
may be raised against a person notwithstanding that a summary |
| |
warrant has already been granted for recovery of such supplement |
| 30 |
from him but only if none of the diligences mentioned in subsection (3) |
| |
has been executed against him. |
| |
(9) | Where such an action is raised, the summary warrant shall cease to |
| |
have effect in relation to such person. |
| |
(10) | This section extends to Scotland only.” |
| 35 |
| |
| |
| |
| |
(1) | Section 23 of VATA 1994 (gaming machines) shall be amended as follows. |
| 40 |
| |
| |
| |
|
| |
| |
(a) | for “plays a game of chance” substitute “gambles”, and |
| |
| |
(3) | In subsection (2) for “playing” substitute “gambling”. |
| |
| |
(a) | for “playing” substitute “gambling”, and |
| 5 |
(b) | for “to play” substitute “to use”. |
| |
(5) | For subsection (4) substitute— |
| |
“(4) | In this section “gaming machine” means a machine which is designed |
| |
or adapted for use by individuals to gamble (whether or not it can also |
| |
be used for other purposes). |
| 10 |
| |
(a) | a machine is not a gaming machine to the extent that it is |
| |
designed or adapted for use to bet on future real events, |
| |
(b) | a machine is not a gaming machine to the extent that— |
| |
(i) | it is designed or adapted for the playing of bingo, and |
| 15 |
(ii) | bingo duty is charged under section 17 of the Betting |
| |
and Gaming Duties Act 1981 (c. 63) on the playing of |
| |
that bingo, or would be charged but for paragraphs 1 to |
| |
5 of Schedule 3 to that Act, and |
| |
(c) | a machine is not a gaming machine to the extent that— |
| 20 |
(i) | it is designed or adapted for the playing of a real game |
| |
| |
(ii) | the playing of the game is dutiable gaming for the |
| |
purposes of section 10 of the Finance Act 1997 (c. 16), or |
| |
would be dutiable gaming but for subsections (3) and (4) |
| 25 |
| |
| |
(a) | a reference to gambling is a reference to— |
| |
(i) | gaming within the meaning of section 6 of the Gambling |
| |
| 30 |
(ii) | betting within the meaning of section 9 of that Act, |
| |
(b) | a reference to a machine is a reference to any apparatus which |
| |
uses or applies mechanical power, electrical power or both, |
| |
(c) | a reference to a machine being designed or adapted for a |
| |
purpose includes a reference to a machine to which anything |
| 35 |
has been done as a result of which it can reasonably be expected |
| |
to be used for that purpose, |
| |
(d) | a reference to a machine being adapted includes a reference to |
| |
computer software being installed on it, |
| |
(e) | “real” has the meaning given by section 353(1) of that Act, |
| 40 |
(f) | “game of chance” has such meaning as may be prescribed by the |
| |
| |
(g) | “bingo” means any version of that game, irrespective of by what |
| |
| |
(7) | The Treasury may by order amend subsections (4) to (6).” |
| 45 |
(6) | This section shall have effect in relation to anything done on or after 6th |
| |
| |
| |
| |
|
| |
| |
(7) | In the application of section 23(5)(c) of VATA 1994 as substituted by this |
| |
section in relation to anything done before 1st November 2006, “game of |
| |
chance” shall have the same meaning as in the Gaming Act 1968 (c. 65). |
| |
| |
| 5 |
(1) | The Treasury may by order— |
| |
(a) | make provision for substituting Schedule 10 to VATA 1994 (buildings |
| |
and land) for the purpose of rewriting that Schedule with amendments; |
| |
(b) | make provision amending sections 83 and 84 of that Act (appeals) in |
| |
connection with any provision of that Schedule as so rewritten. |
| 10 |
(2) | The Treasury may by order make provision repealing— |
| |
(a) | paragraph (b) of item 1 in Group 1 of Schedule 9 to VATA 1994 (exempt |
| |
supplies of land not to include supplies made pursuant to a |
| |
developmental tenancy, developmental lease or developmental |
| |
| 15 |
(b) | Note (7) in that Group (meaning of developmental tenancy, |
| |
developmental lease or developmental licence). |
| |
| The power conferred by this subsection is not to be regarded as affecting in any |
| |
way the power to vary Schedule 9 to that Act conferred by section 31(2) of that |
| |
| 20 |
(3) | The Treasury may by order make provision repealing— |
| |
(a) | section 26 of FA 1995 (co-owners etc of buildings and land), and |
| |
(b) | the enactments inserted by that section (section 51A of VATA 1994 and |
| |
paragraph 8(2) and (3) of Schedule 10 to that Act). |
| |
(4) | Any power to make an order under this section includes power— |
| 25 |
(a) | to make any provision that might be made by an Act, and |
| |
(b) | to make incidental, consequential, supplemental, or transitional |
| |
| |
(5) | The consequential provision that may be made under subsection (4)(b) |
| |
includes provision amending any Act or any instrument made under any Act. |
| 30 |
(6) | Any order under this section— |
| |
(a) | is to be made by statutory instrument, |
| |
(b) | must be laid before the House of Commons, and |
| |
(c) | unless approved by that House before the end of the period of 28 days |
| |
beginning with the date on which it is made, ceases to have effect at the |
| 35 |
| |
(7) | But, if an order so ceases to have effect, this does not affect— |
| |
(a) | anything previously done under the order, or |
| |
(b) | the making of a new order. |
| |
(8) | In reckoning the period of 28 days no account is to be taken of any time— |
| 40 |
(a) | during which Parliament is dissolved or prorogued, or |
| |
(b) | during which the House of Commons is adjourned for more than 4 |
| |
| |
| |
| |
|
