|
| |
| |
date earlier than the due date, it is to be treated as only carrying interest from |
| |
| |
Adjustment of contracts following the VAT change |
| |
21 (1) | This paragraph applies where— |
| |
(a) | a contract for the supply of goods or services is made before the date |
| 5 |
| |
(b) | there is a supplementary charge under this Schedule on the supply. |
| |
(2) | The consideration for the supply is to be increased by an amount equal to the |
| |
supplementary charge, unless the contract provides otherwise. |
| |
| 10 |
22 | Regulations under paragraph 2A of Schedule 11 to VATA 1994 (VAT |
| |
invoices) may make provision about the provision, replacement or |
| |
correction of invoices in connection with a supplementary charge under this |
| |
| |
Orders under this Schedule |
| 15 |
23 (1) | An order under this Schedule is to be made by statutory instrument. |
| |
(2) | A statutory instrument containing an order under this Schedule is subject to |
| |
annulment in pursuance of a resolution of the House of Commons, unless it |
| |
is an instrument to which sub-paragraph (4) applies. |
| |
(3) | Sub-paragraph (4) applies to a statutory instrument containing an order |
| 20 |
made under paragraph 10 (or under that paragraph and under other |
| |
provisions) which extends the supplies that are subject to a supplementary |
| |
charge under this Schedule. |
| |
(4) | An instrument to which this sub-paragraph applies— |
| |
(a) | must be laid before the House of Commons, and |
| 25 |
(b) | ceases to have effect at the end of the period of 28 days beginning |
| |
with the day on which it was made unless it is approved during that |
| |
period by a resolution of the House of Commons. |
| |
(5) | In reckoning the period of 28 days no account is to be taken of any time |
| |
during which Parliament is dissolved or prorogued or during which the |
| 30 |
House of Commons is adjourned for more than 4 days. |
| |
(6) | The order ceasing to have effect does not affect— |
| |
(a) | anything previously done under it, or |
| |
(b) | the making of a new order. |
| |
| 35 |
24 (1) | Expressions used in this Schedule and in VATA 1994 have the same meaning |
| |
in this Schedule as in that Act. |
| |
| |
(a) | “treated as taking place” means treated as taking place for the |
| |
purposes of the charge to VAT, and |
| 40 |
| |
| |
|
| |
| |
(b) | references to the person by or to whom a supply is made (however |
| |
expressed) are to the person by or to whom the supply is treated as |
| |
being made for the purposes of VATA 1994. |
| |
| |
| 5 |
25 (1) | VATA 1994 is amended as follows. |
| |
(2) | In section 2(2) (orders increasing or decreasing rate of VAT), after “such |
| |
order” insert “that has not previously expired or been revoked”. |
| |
(3) | In section 97 (orders, rules and regulations), after subsection (4) insert— |
| |
“(4A) | Where an order under section 2(2) is in force, the reference in |
| 10 |
subsection (4)(c)(i) of this section to the rate of VAT in force under |
| |
section 2 at the time of the making of an order is a reference to the |
| |
rate which would be in force at that time if no such order had been |
| |
| |
| 15 |
| |
Vehicle excise duty: further provision about rates of duty etc |
| |
1 | VERA 1994 is amended as follows. |
| |
2 (1) | Section 3 (duration of licences) is amended as follows. |
| |
(2) | In subsection (4)(b), for “a licence taken out on the first registration under |
| |
this Act of” substitute “the first vehicle licence for”. |
| 20 |
| |
“(7) | Neither subsection (2) nor any order under subsection (3) permits the |
| |
first vehicle licence for a vehicle to be taken out for a period of less |
| |
than twelve months if the annual rate of vehicle excise duty |
| |
chargeable on the licence would be lower if it were not the first |
| 25 |
vehicle licence for the vehicle.” |
| |
3 (1) | Section 19 (rebates) is amended as follows. |
| |
(2) | In subsection (1), for “from the Secretary of State the amount specified in |
| |
subsection (2)” substitute “the relevant amount from the Secretary of State”. |
| |
| 30 |
(4) | After subsection (3) insert— |
| |
“(3A) | Subject to subsection (3B), the relevant amount is an amount equal to |
| |
one-twelfth of the annual rate of duty chargeable on the licence (at |
| |
the time when it was taken out) in respect of each complete month of |
| |
the period of the currency of the licence which is unexpired when the |
| 35 |
| |
| |
(a) | the licence is the first vehicle licence for the vehicle |
| |
| |
| |
|
| |
| |
(b) | the application is made by virtue of paragraph (d), (e) or (f) of |
| |
| |
(c) | the annual rate of duty rate chargeable on the licence (at the |
| |
time when it was taken out) would have been lower if it had |
| |
not been the first vehicle licence for the vehicle, |
| 5 |
| the relevant amount is an amount equal to one-twelfth of that lower |
| |
annual rate of duty in respect of each such complete month.” |
| |
4 (1) | Section 62 (definitions) is amended as follows. |
| |
(2) | In subsection (1), after the definition of “exempt vehicle” insert— |
| |
““first vehicle licence”, in relation to a vehicle, means (subject to |
| 10 |
subsections (1B) and (1C)) the vehicle licence for the vehicle |
| |
on the issue of which the vehicle is first registered under this |
| |
Act (so that, if the vehicle is first registered on the issue of a |
| |
nil licence, there is no first vehicle licence in relation to it),”. |
| |
(3) | After subsection (1A) insert— |
| 15 |
(1B) | Where a vehicle is first registered under this Act on the issue of a |
| |
temporary licence, the “first vehicle licence” in relation to the vehicle |
| |
is the first vehicle licence subsequently issued for it. |
| |
| |
(a) | has been registered under the law of a country or territory |
| 20 |
outside the United Kingdom, |
| |
(b) | is first registered under this Act more than 6 months after the |
| |
time when it was first registered as mentioned in paragraph |
| |
| |
(c) | has travelled more than 6,000 kilometres under its own |
| 25 |
power before it is first registered under this Act, |
| |
| there is no first vehicle licence in relation to the vehicle.” |
| |
5 (1) | Schedule 1 (annual rates of duty) is amended as follows. |
| |
(2) | In paragraph 1A (vehicles to which Part 1A applies)— |
| |
(a) | in sub-paragraph (1)(a), after “registered”, and |
| 30 |
(b) | in sub-paragraph (5), after “registration”, |
| |
| insert “, under this Act or under the law of a country or territory outside the |
| |
| |
(3) | In paragraph 1C (the reduced rate)— |
| |
(a) | in sub-paragraph (3)(a), after “registration” insert “, under this Act or |
| 35 |
under the law of a country or territory outside the United |
| |
| |
(b) | in sub-paragraph (3)(b), for “its” substitute “that”, and |
| |
(c) | in sub-paragraph (4), after “registration” insert “under this Act”. |
| |
(4) | In paragraph 1H (vehicles to which Part 1B applies)— |
| 40 |
(a) | in sub-paragraph (1)(a), after “registered”, and |
| |
(b) | in sub-paragraph (3), after “registration”, |
| |
| insert “, under this Act or under the law of a country or territory outside the |
| |
| |
| |
| |
|
| |
| |
(5) | In paragraph 1K(a) (pre-2007 lower-emission vans), after “registered” insert |
| |
“, under this Act or under the law of a country or territory outside the United |
| |
| |
(6) | In paragraph 1M(a) (post-2008 lower-emission vans), after “registered” |
| |
insert “, under this Act or under the law of a country or territory outside the |
| 5 |
| |
6 (1) | Paragraph 25 of Schedule 2 (exempt vehicles: light passenger vehicles with |
| |
low CO2 emissions) is re-numbered as sub-paragraph (1) of that paragraph. |
| |
(2) | After that sub-paragraph insert— |
| |
“(2) | A vehicle is an exempt vehicle for the appropriate period if— |
| 10 |
(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) exceeds 100g/ |
| |
km but does not exceed 130g/km. |
| |
(3) | “The appropriate period” is the period for which (if the vehicle |
| 15 |
were not an exempt vehicle by virtue of sub-paragraph (2)) the |
| |
first vehicle licence for the vehicle would (if taken out) have |
| |
| |
7 (1) | The amendments made by this Schedule have effect in relation to licences |
| |
taken out on or after 1 April 2010. |
| 20 |
(2) | But the amendments made by paragraph 5 do not have effect in relation to |
| |
vehicles first registered under this Act before that date. |
| |
| |
| |
| |
| 25 |
1 | Chapter 4 of Part 1 of FA 1994 (air passenger duty) is amended as follows. |
| |
2 (1) | Section 30 (rates of duty) is amended as follows. |
| |
(2) | After subsection (8) insert— |
| |
“(8A) | The Treasury may by order amend Schedule 5A.” |
| |
(3) | Omit subsections (9) to (9B). |
| 30 |
3 | For section 39 substitute— |
| |
“39 | Schemes for simplified operation of Chapter |
| |
(1) | This section applies if the Commissioners consider that, having |
| |
regard to difficulties encountered or expected to be encountered by |
| |
any registered operator in obtaining and recording information |
| 35 |
about passengers and their journeys, it is appropriate for this |
| |
Chapter to have effect in relation to the registered operator in |
| |
accordance with a special accounting scheme. |
| |
| |
| |
|
| |
| |
(2) | The Commissioners may agree with the registered operator that this |
| |
Chapter is to have effect in relation to the registered operator in |
| |
accordance with a special accounting scheme agreed between the |
| |
Commissioners and the registered operator (but subject to |
| |
| 5 |
(3) | A special accounting scheme is a scheme which makes provision for |
| |
| |
(a) | how many persons are to be regarded for the purposes of this |
| |
Chapter as chargeable passengers carried by chargeable |
| |
aircraft operated by a registered operator, and |
| 10 |
(b) | how many of those are to be so regarded as having been so |
| |
carried on journeys in respect of which duty is chargeable at |
| |
| |
(4) | The Commissioners may publish a notice specifying terms and |
| |
conditions subject to which special accounting schemes are to have |
| 15 |
| |
(5) | Where the Commissioners and a registered operator have agreed |
| |
that this Chapter is to have effect in relation to the registered |
| |
operator in accordance with a special accounting scheme, this |
| |
Chapter has effect in relation to the registered operator in accordance |
| 20 |
with the scheme (and with any notice under subsection (4) which has |
| |
been published by the Commissioners and not withdrawn) for the |
| |
period agreed by the Commissioners and the registered operator. |
| |
(6) | The Commissioners and the registered operator may at any time |
| |
agree to vary the special accounting scheme for the future. |
| 25 |
(7) | The Commissioners may at any time terminate the operation of the |
| |
special accounting scheme— |
| |
(a) | on the application of the registered operator, or |
| |
(b) | where they have reasonable grounds for doing so, |
| |
| by giving notice to the registered operator.” |
| 30 |
4 | In section 42(4) (orders), after “passengers” insert “, or to increase the rate of |
| |
air passenger duty to be charged on the carriage of any chargeable |
| |
passengers whose journeys end in any place,”. |
| |
5 | After Schedule 5 insert— |
| |
| 35 |
Air passenger duty: territories etc |
| |
| |
| |
|
| |
| |
