Finance Act 1978

• " excise licence trade " means a trade or business for the carrying on of which an excise licence is required;
• " revenue trader " means any person carrying on a trade or business subject to any of the revenue trade provisions of the customs and excise Acts, whether or not that trade or business is an excise licence trade, and includes a registered club;
• " the revenue trade provisions of the customs and excise Acts " means— the provisions of the customs and excise Acts relating to the protection, security, collection or management of the revenues derived from the duties of excise on goods produced or manufactured in the United Kingdom; the provisions of the customs and excise Acts relating to any activity or facility for the carrying on or provision of which an excise licence is required; and the provisions of the Betting and Gaming Duties Act 1972 (so far as not included in paragraph (b) above);

• (c) the following definition shall be inserted in the appropriate place in alphabetical order—

• " prohibited or restricted goods " means goods of a class or description of which the importation, exportation or carriage coastwise is for the time being prohibited or restricted under or by virtue of any enactment;

• (d) for the definition of " holiday " there shall be substituted the following definition—

• " holiday ", in relation to any part of the United Kingdom, means any day that is a bank holiday in that part of the United Kingdom under the Banking and Financial Dealings Act 1971, Christmas Day, Good Friday and the day appointed for the purposes of customs and excise for the celebration of Her Majesty's birthday.

• (2) Subject to sub-paragraphs (3) and (5) below, any reference in any enactment or instrument to the customs Acts or excise Acts shall be construed as a reference to the customs and excise Acts (as denned in sub-paragraph (1) above).

• (3) In the following provisions of Part IX of the 1952 Act, namely sections 244(1), 245(2), 246, 247(1) and 248(1), for the words " the excise Acts" there shall be substituted the words " the revenue trade provisions of the customs and excise Acts ".

• (4) In section 34 the reference in subsection (1) to the 1952 Act or any enactments relating to customs and the reference in subsection (4) to any such enactments shall be construed as a reference to the customs and excise Acts (as denned in sub-paragraph (1) above).

• (5) In section 73 of the 1952 Act, for the words " the customs Acts " there shall be substituted the words " any provision of the customs and excise Acts relating to imported goods or prohibited or restricted goods " and in section 79(1) of that Act, for the words from " this Act" onwards there shall be substituted the words " the customs and excise Acts ".

• (6) Any reference in any enactment or instrument to an excise trade or an excise trader shall be construed as a reference to an excise licence trade or a revenue trader (as defined in sub-paragraph (1) above).

• (7) The following provisions relating to customs clearance or charge shall be amended as provided in this sub-paragraph, that is to say—

• (a) in sections 17(1), 22(1) and 310(1)(a) of the 1952 Act and in section 11(10) of the Finance Act 1966, for the words " from customs charge" there shall be substituted the words " out of charge " and in the definition of " importer " in section 307(1) of the 1952 Act the word "customs" shall be omitted;

• (b) in section 25(1) of the 1952 Act for the words " customs clearance is given therefrom " there shall be substituted the words " clearance outwards is given ";

• (c) in section 294(5) of the 1952 Act for the words " customs charge" there shall be substituted the words " customs and excise charge "; and

• (d) in section 6(4) of the Import Duties Act 1958, for the words " customs control" there shall be substituted the words " customs and excise control ".

• (8) In any enactment or instrument, for the expressions " customs airport" and " customs station", there shall be substituted the expressions " customs and excise airport " and " customs and excise station ".

Miscellaneous

20

In section 309(3) of the 1952 Act (Isle of Man) for the words " there shall be payable " there shall be substituted the words " a like duty of excise shall be payable " and the words from " such part" to the end shall be omitted.

21

It is hereby declared that in section 17(1) of the Finance Act 1972 (application of the 1952 Act etc. to V.A.T.) the reference to the 1952 Act includes a reference to any enactments replacing or re-enacting Parts V and VI of that Act and the reference to enactments relating to customs generally is a reference to enactments relating generally to customs or excise duties on imported goods.

22

It is hereby declared that in section 6(5) of the European Communities Act 1972 (application of the 1952 Act etc. to agricultural levies), the reference to the 1952 Act does not include a reference to Part IV or sections 219 to 222 of that Act and the reference to statutory provisions relating to customs generally is a reference to statutory provisions relating generally to customs or excise duties on imported goods.

23

It is hereby declared that the references in section 8(3) of the Finance (No. 2) Act 1975 to the customs Acts and excise Acts is a reference to—

• (a) the 1952 Act (including the amendments made to section 257 of that Act by section 9 of the Finance Act 1977); and

• (b) any other enactment which relates to customs or excise and which was in force at the end of 1975;

but the said section 8(3) shall not apply for the interpretation of the words " customs " or " excise " in any amendments made by the foregoing provisions of this Schedule.

24

• (1) Sections 27, 28(2), (7) and (8), 31(5), (6), (8), (9) and (11), 32(1) and 61 of the Criminal Law Act 1977 shall extend to Northern Ireland for the purpose of any pecuniary or other penalties which may be imposed under the relevant provisions of the customs and excise Acts and so shall so much of Schedule 5 as excludes offences under the 1952 Act from the operation of the said section 28(2).

• (2) In the application of section 27 of the Criminal Law Act 1977 to Northern Ireland by virtue of sub-paragraph (1) above—

• (a) the reference in subsection (1) of that section to section 108 of the Magistrates' Courts Act 1952 shall be construed as a reference to section 64 of the Magistrates' Courts Act (Northern Ireland) 1964; and

• (b) the references in subsections (1) and (3) of that section to a magistrates' court shall be construed as references to a court of summary jurisdiction.

• (3) In sub-paragraph (1) above "the relevant provisions of the customs and excise Acts " means the 1952 Act, section 10 of the Import Duties Act 1958, section 11 of the Finance Act 1966 and the Hydrocarbon Oil (Customs & Excise) Act 1971.

• (4) The repeal in section 283(2)(a) of the 1952 Act effected by section 65(5) of and Schedule 13 to the Criminal Law Act 1977 shall also extend to Northern Ireland but not in relation to offences under sections 45(1), 56(2) or 304 of the 1952 Act committed as mentioned in section 26(3) of the Misuse of Drugs Act 1971.

25

In section 5 of the Import Duties Act 1958 (reliefs from import duties) after subsection (1) there shall be inserted the following subsection:—

(1A) In this section and in section 6 below ' import duty' includes duty charged under the Customs Duties (Dumping and Subsidies) Act 1969 and under section 6(1) of the Finance Act 1978.

26

In section 13(4) of the Import Duties Act 1958 and in section 15(2) of the Customs Duties (Dumping and Subsidies) Act 1969 (beginning of 28 day period for orders), for the words " twenty-eight days after ", there shall be substituted the words " the period of 28 days beginning with ".

SCHEDULE 13

PART I — Customs and Excise

PART II — Value Added Tax

PART III — Income Tax

PART IV — Capital Gains

PART V — Capital Transfer Tax

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER IGENERAL

Editorial notes

[^c10342191]: The text of ss. 6, 80(1)(3)(4), Sch. 1 was taken from SIF Group 40:1 (Customs and Excise: Customs and Excise Duties); ss. 13–61, 77, 80, Schs. 2–9, 13 from SIF group 63: 1 (Income, Corporation and Capital Gains Taxes: Income and Corporation Taxes); provisions omitted from SIF have been dealt with as referred to in other commentary.

[^c10342201]: Act partly in force at Royal Assent, partly retrospective; all provisions so far as unrepealed wholly in force at 1.2.1991.

[^c10342211]: General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) but not against each Act

[^c10342221]: S. 1 repealed by Tobacco Products Duty Act 1979 (c. 7), s. 11(1), Sch. 2

[^c10342231]: S. 2 repealed by Alcoholic Liquor Duties Act 1979 (c. 4), s. 92(2), Sch. 4 Pt. I

[^c10342241]: Ss. 3–5 repealed by Customs and Excise Management Act 1979 (c. 2), s. 177(3), Sch. 6 Pt. I

[^c10342301]: Words repealed by Excise Duties (Surcharges or Rebates) Act 1979 (c. 8), s. 4, Sch. 2

[^c10342321]: S. 6(5)-(7)(9) repealed (31.7.1998) by 1998 c. 36, s. 165, Sch. 27 Pt. V(4)

[^c10342351]: S. 6(8) repealed by Customs and Excise Duties (General Relief) Act 1979 (c. 3), Sch. 3 Pt. I

[^c10342371]: S. 7 repealed by Finance Act 1980 (c. 48), s. 122, Sch. 20 Pt. I

[^c10342531]: The text of ss. 8, 9, 77, 80(3)(b) and Schs. 1, 11 and 13 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

[^c10342541]: S. 8(1)(4)(5) repealed (1.9.1994) by 1994 c. 22, s. 65, Sch. 5 Pt. I (with s. 57(4))

[^c10342551]: S. 8(2)(3) and words in s. 8(4) repealed (13.10.1993) by Finance (No.2) Act 1992 (c. 48), s. 82, Sch. 18 Pt. IV; S.I. 1993/2272, reg. 2.

[^c10342611]: S. 9 repealed(1.10.1991) by Finance Act 1991 (c. 31, SIF 63:1), ss. 10, 123, Sch. 19 Pt.IV; S.I. 1991/2021, art.2

[^c10342621]: S. 10 repealed by Excise Duties (Surcharges or Rebates) Act 1979 (c. 8), s. 4(3), Sch. 2

[^c10342631]: S. 11 (1)(2)(5)(6) repealed by Finance Act 1980 (c. 48), s. 122, Sch. 20 Pt. IV

[^c10342641]: S. 11 (3)(4) repealed (E.W.S.) by Value Added Tax Act 1983 (c. 55), s. 50(2), Sch. 11

[^c10342651]: “that Schedule” is Schedule 1 to the Finance Act 1972 (c. 41)

[^c10342681]: S. 12 repealed by Value Added Tax Act 1983 (c. 55), s. 50(2), Sch. 11

[^c10342691]: Ss. 13–28 repealed (with savings) by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Schs. 30, 31

[^c10342701]: S. 29(1)(2) repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31.

[^c10342711]: S. 29(4) repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31

[^c10342721]: Ss. 30–36 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31

[^c10342731]: Ss. 37–40 repealed by Capital Allowances Act 1990 (c. 1, SIF 63:1), s. 164(4)(5), Sch. 2

[^c10342741]: Ss. 41–43 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31.

[^c10342751]: S. 44 repealed by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), s. 158, Sch. 8

[^c10342761]: S. 45(1)–(4) repealed by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), s. 158, Sch. 8

[^c10342771]: Words repealed by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), s.158, Sch.8

[^c10342781]: Ss. 46–52 repealed with savings by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), s. 158, Sch. 8

[^c10342791]: Ss. 53-61 repealed with savings by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31.

[^c10342801]: Ss. 62, 63 repealed (with savings) by Finance Act 1980 (c. 48), s. 122, Sch. 20 Pt. XI

[^c10342811]: Ss. 64–74 repealed by Capital Transfer Tax Act 1984 (c. 51, SIF 65), ss. 274, 277, Schs. 7, 9

[^c10342821]: S. 75 repealed by Finance Act 1984 (c. 42), s. 128(6), Sch. 23 Pt. XI

[^c10342831]: S. 76 repealed by Finance (No. 2) Act 1979 (c. 47), s. 25(5), Sch. 5 Pt. IV

[^c10342861]: S. 78 repealed by Finance Act 1984 (c. 43), s. 128(6), Sch. 23 Pt. XIV

[^c10342871]: S. 79 repealed by Customs and Excise Management Act 1979 (c. 2), s. 177(3), Sch. 6 Pt. I

[^c10342881]: Words substituted by Customs and Excise Management Act 1979 (c. 2), Sch. 4 para. 12 Table Pt. I

[^c10342891]: 1979 c. 2.

[^c10342901]: The text of ss. 8, 9, 77, 80(3)(b) and Schs. 1, 11 and 13 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

[^c10342911]: 1972 c. 41.

[^c10342921]: Words repealed by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), s. 158, Sch.8

[^c10342931]: S. 80(3)(d) repealed by Capital Transfer Tax Act 1984 (c. 51, SIF 65), s. 277, Sch. 9

[^c10342951]: Sch. 1 repealed (31.7.1998) by 1998 c. 36, s. 165, Sch. 27 Pt. V(4)

[^c10342961]: Schs. 2–5 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31

[^c10342971]: Sch. 6 repealed by Capital Allowances Act 1990 (c. 1, SIF 63:1), s. 164(4), Sch. 2

[^c10342981]: Schs. 7, 8, Sch. 11 para. 2 repealed (with savings) by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), s. 158, Sch. 8

[^c10342991]: Sch. 9 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31

[^c10343001]: Sch. 10 repealed (with savings) by Finance Act 1980 (c. 48), s. 122, Sch. 20 Pt. XI

[^c10343031]: Sch. 11 para. 1 repealed by Finance Act 1982 (c. 39), s. 157, sch. 22 part VII Note 3

[^c10343041]: Schs. 7, 8, Sch. 11 para. 2 repealed (with savings) by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), s. 158, Sch. 8

[^c10343051]: Sch. 11 para. 3 repealed by Capital Transfer Tax 1984 (c. 51), ss. 274, 277, schs. 7, 9

[^c10343021]: 1975 c. 7

[^c10343011]: The text of ss. 8, 9, 77, 80(3)(b) and Schs. 1, 11 and 13 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

[^c10343061]: Sch. 12 repealed (with savings) by Customs and Excise Management Act 1979 (c. 2), s. 177(3)(4), Sch. 6 Pt. I, Sch. 7 para. 9; Customs and Excise Duties (General Reliefs) Act (c. 3), s. 19(2), Sch. 3 Pt. I; Alcoholic Liquor Duties Act 1979 (c. 4), s. 92(2), Sch. 4 Pt. I; Hydrocarbon Oil Duties Act 1979 (c. 5), s. 28(2), Sch. 7; Matches and Mechanical Lighters Duties Act 1979 (c. 6), S. 9(1), Sch.; Tobacco Products Duty Act 1979 (c. 7), s. 11(1), Sch. 2; Value Added Tax Act 1983 (c. 55), s. 50(2), Sch. 11 Sch. 12 para. 26 repealed (31.7.1998) by 1998 c. 36, s. 165, Sch. 27 Pt. V(4)

[^c10343071]: The text of ss. 8, 9, 77, 80(3)(b) and Schs. 1, 11 and 13 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

[^key-9968312879014089050e7b6df0540816]: S. 77 repealed (10.7.2003) by Finance Act 2003 (c. 14), Sch. 43 Pt. 5(1)

[^key-3979ff280847af3769845059c289e4ca]: S. 29(3) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

[^key-f13aa48e2d20af044442e9e4d6a31491]: Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with art. 3(2)(3), 4(2), 6(4)(5))

[^key-3f351960f3ff9d9646da2fab69998eb2]: Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 6 (with art. 3(2)(3), 4(2), 6(4)(5))