Finance Act 1994

• (4) Where any agreement for any lease of land in Northern Ireland is produced to the Commissioners together with a document (signed as mentioned in subsection (2) above) giving such particulars as may be prescribed—

• (a) it shall not be necessary to produce to them the instrument granting the lease, or any further such document as is referred to in that subsection, unless that instrument is inconsistent with the agreement, but

• (b) the Commissioners shall, if any such instrument is produced to them and application is made for that purpose, denote on the instrument that it has been produced to them.

• (5) Notwithstanding anything in section 12 of the Stamp Act 1891, no instrument required by this section to be produced to the Commissioners shall be deemed, for the purposes of section 14 of that Act, to be duly stamped unless it is stamped with a stamp denoting that the instrument has been so produced.

Production of documents: supplementary.

245

• (1) Section 244 above shall not apply to any instrument (an “exempt instrument”) falling within any prescribed class; but regulations may, in respect of exempt instruments or such descriptions of exempt instruments as may be prescribed, require such a document as is mentioned in subsection (2) of that section to be furnished in accordance with the regulations to the Commissioner of Valuation for Northern Ireland.

• (2) The information contained in any document produced to the Commissioners under section 244(2) above shall be available for use by the Commissioner of Valuation for Northern Ireland.

• (3) Any person who fails to comply with any requirement imposed by virtue of subsection (1) above shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.

• (4) Section 244 above shall also not apply to any instrument which relates solely to—

• (a) incorporeal hereditaments or to a grave or right of burial, ...

• (b) land subject to land purchase annuities which are registered in the Land Registry in Northern Ireland. or

• (c) an SDLT transaction within the meaning of paragraph 1(2) of Schedule 19 to the Finance Act 2003.

• (5) In this section and section 244 above—

• “lease”—includes an underlease or other tenancy and an agreement for a lease, underlease or tenancy, butdoes not include a mortgage, charge or lien on any property for securing money or money’s worth,and “lessee” and “grant” shall be construed accordingly,

• “prescribed” means prescribed by regulations, and

• “regulations” means regulations made by the Commissioners under this section.

• (6) The power to make regulations under this section shall be exercisable by statutory instrument which shall be subject to annulment in pursuance of a resolution of the House of Commons.

• (7) Regulations under this section may make different provision for different cases.

• (8) This section and section 244 above shall come into force on such day as the Treasury may by order made by statutory instrument appoint.

Part VII — Inheritance Tax

Rate bands: no indexation in 1994.

246

The Table substituted by section 72(1) of the Finance (No. 2) Act 1992 shall apply to chargeable transfers made in the year beginning 6th April 1994, and accordingly section 8(1) of the Inheritance Tax Act 1984 (indexation of rate bands) shall not apply to such transfers.

Business and agricultural relief.

247

• (1) In section 113B of the Inheritance Tax Act 1984 (replacement business property)—

• (a) in subsections (2)(a) and (5)(b), for “twelve months” substitute, in each case, “ the allowed period ”; and

• (b) in subsection (8), at the end add “ and “allowed period” means the period of three years or such longer period as the Board may allow ”.

• (2) In section 124B of the Act of 1984 (replacement agricultural property)—

• (a) in subsections (2)(a) and (5)(b), for “twelve months” substitute, in each case, “ the allowed period ”; and

• (b) in subsection (8), at the end add “ and “allowed period” means the period of three years or such longer period as the Board may allow ”.

• (3) This section applies in relation to transfers of value made, and other events occurring, on or after 30th November 1993.

Corporate Lloyd’s underwriters.

248

• (1) No property forming part of a premiums trust fund or ancillary trust fund of a corporate member shall be relevant property for the purposes of Chapter III of Part III of the Inheritance Tax Act 1984 (settlements without interests in possession).

• (2) In this section “ancillary trust fund”, “corporate member” and “premiums trust fund” have the same meanings as in Chapter V of Part IV of this Act (Lloyd’s underwriters: corporations etc.).

Part VIII — Miscellaneous and General

Companies treated as non-resident

Certain companies treated as non-resident.

249

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

Companies treated as non-resident: supplementary.

250

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

Companies treated as non-resident: repeals.

251

• (1) For the purposes of this section—

• (a) the relevant date is 30th November 1993;

• (b) the 1992 Act is the Taxation of Chargeable Gains Act 1992.

• (2) In section 468F of the Taxes Act 1988 the following shall be omitted—

• (a) in subsection (1)(c) the words “and not a dual resident”;

• (b) in subsection (8) the definition of “dual resident”;

and this subsection shall have effect where the date of payment is the relevant date or later.

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) Sections 749(4A) and 751(2)(bb) of the Taxes Act 1988 shall be omitted; and this subsection shall be deemed to have come into force on the relevant date.

• (5) Section 139(3) of the 1992 Act shall be omitted; and this subsection shall have effect in relation to acquisitions on or after the relevant date.

• (6) Section 160 of the 1992 Act shall be omitted; and this subsection shall have effect where the disposal of the old assets (or of the interest in them) is made on or after the relevant date or the acquisition of the new assets is made (or the acquisition of the interest in them is made or the unconditional contract for their acquisition is entered into) on or after the relevant date.

• (7) The following provisions shall be omitted—

• (a) in section 166(2) of the 1992 Act the words “or a company” and the words “or company”;

• (b) in section 171(2) of that Act, paragraph (e) and the word “or” immediately preceding it;

• (c) section 172(3)(a) of that Act;

and this subsection shall have effect in relation to disposals on or after the relevant date.

• (8) In section 175(2) of the 1992 Act the words from “or a company which” to the end of paragraph (b) shall be omitted; and this subsection shall have effect where the disposal of the old assets (or of the interest in them) or the acquisition of the new assets (or of the interest in them) is made on or after the relevant date.

• (9) Section 186 of the 1992 Act shall be omitted together with the following in section 187—

• (a) in subsection (1)(a) the words “or 186”;

• (b) in subsection (6) the words “or, as the case may be, section 186(2),” and the words “or, as the case may be, section 186(1)”;

and this subsection shall have effect where the company concerned becomes on or after the relevant date a company which falls to be regarded as mentioned in section 186(1) .

• (10) Section 188 of the 1992 Act shall be omitted; and this subsection shall be deemed to have come into force on the relevant date.

• (11) In section 211(3) of the 1992 Act the words “(and would not be a gain on which, under any double taxation relief arrangements, it would not be liable to tax)” shall be omitted; and this subsection shall have effect where the transfer is made on or after the relevant date.

• (12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Privatisations

Railways.

252

• (1) Schedule 24 to this Act (which makes provision in connection with transfers and other disposals under or by virtue of the Railways Act 1993) shall have effect.

• (2) Paragraphs 4(1) and 17 of that Schedule, and this section so far as relating to those provisions, shall be taken to have come into force on 5th November 1993 (the date on which the Railways Act 1993 was passed).

• (3) Subject to subsection (2) above, this section and that Schedule shall be taken to have come into force on 11th January 1994.

Northern Ireland Airports Limited.

253

Schedule 25 to this Act (which makes provision in connection with the transfer of the undertaking of Northern Ireland Airports Limited) shall have effect.

Management

Practice and procedure in connection with appeals.

254

• (1) Section 56B of the Taxes Management Act 1970 (regulations about practice and procedure in connection with appeals) shall be amended as follows.

• (2) In subsection (2)(b) (documents to be made available for inspection by Commissioners or by officers of the Board) for “the Commissioners or by officers of the Board” there shall be substituted “ specified persons ”.

• (3) The following subsection shall be inserted after subsection (2)—

(2A) In subsection (2)(b) above “specified persons” means such of the following as may be specified in the regulations— (a) the Commissioners; (b) any party to the appeal; (c) officers of the Board.

Calling for documents of taxpayers and others.

255

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

Assigned matters

Minor corrections.

256

• (1) The provisions mentioned in subsection (2) below (which enable revenue traders and taxable persons to be required to keep records) shall be amended in accordance with subsections (3) and (4) below (which correct minor errors in those provisions so far as they relate to the admissibility in evidence of the recorded information).

• (2) The provisions are—

• (a) in the Customs and Excise Management Act 1979, section 118A; and

• (b) in Schedule 7 to the Value Added Tax Act 1983, paragraph 7.

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) Subsection (7) and sub-paragraph (6) of those provisions shall be omitted.

General

Interpretation and construction.

257

• (1) In this Act “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988.

• (2) Part V of this Act shall be construed as one with Part I of the Oil Taxation Act 1975, and in Part V that Act is referred to as “the principal Act”.

• (3) Part VI of this Act shall be construed as one with the Stamp Act 1891.

Repeals.

258

The enactments specified in Schedule 26 to this Act (which include provisions which are already spent) are hereby repealed to the extent specified in the third column of that Schedule, but subject to any provision of that Schedule.

Short title.

259

This Act may be cited as the Finance Act 1994.

SCHEDULE 1

SCHEDULE 2

1

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

2

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

3

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

4

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

5

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

6

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

7

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

8

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

9

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

10

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

11

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

12

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

13

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

14

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

15

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

16

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

17

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

18

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

19

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

20

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

21

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

22

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

23

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

24

In Article 34 of the Road Traffic (Northern Ireland) Order 1981 (obligatory vehicle test certificates), the following paragraph shall be substituted for paragraph (3)—

(3) For the purposes of paragraph (2)(b) there shall be disregarded— (a) the use of a vehicle before it is sold or supplied by retail; and (b) the use of a vehicle to which a motor dealer has assigned a mark under section 20 of the Vehicles (Excise) Act 1971 before it is registered by the Secretary of State under section 19(1)(b) of that Act.

25

In section 47 of the Road Traffic Act 1988 (obligatory test certificates), the following subsection shall be substituted for subsection (4)—

(4) For the purposes of subsection (2)(b) above there shall be disregarded— (a) the use of a vehicle before it is sold or supplied by retail, and (b) the use of a vehicle to which a motor dealer has assigned a mark under section 20 of the Vehicles (Excise) Act 1971 before it is registered by the Secretary of State under section 19(1)(b) of that Act.

26

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

27

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

28

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

29

Paragraphs . . ., 24 and 25 shall come into force on 1st June 1994.

SCHEDULE 3

Licences for periods beginning on or after 1st May 1994

1

• (1) The Betting and Gaming Duties Act 1981 shall be amended as follows.

• (2) For section 21(3) (period of gaming machine licences) there is substituted—

(3) A gaming machine licence may be granted for a period of a month, or of any number of months not exceeding twelve, beginning on any day of any month

.

• (3) Section 22(5) (rates of duty) is omitted.

• (4) For section 23 (amount of duty) there is substituted—

(23) (1) The amount of duty payable on a gaming machine licence shall be— (a) the appropriate amount for the machine which it authorises, or (b) if it authorises two or more machines, the aggregate of the appropriate amounts for each of those machines. (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) whether the machine falls within column 2 or column 3 of the Table, and references in this Part to a rate of gaming machine licence duty are references to the rate in column 2 or the rate in column 3.

(1) Period (in months) for which licence granted	(2) Small prize or five-penny machines	(3) Other machines
1	50	125
2	90	230
3	130	335
4	170	435
5	210	540
6	245	630
7	290	735
8	330	840
9	365	930
10	405	1,035
11	425	1,090
12	450	1,150

• (5) In section 24 (restrictions on number of licences)—

• (a) subsection (2),

• (b) in subsections (3) and (4), “such”, and

• (c) in subsection (6)(a), the words from “or” at the end of sub-paragraph (i) to “greater”,

are omitted.

• (6) In section 26 (supplementary provisions), in subsection (4)—

• (a) “section 22(5) or” is omitted, and

• (b) for “those provisions” there is substituted “ that provision ”.

• (7) In Part II of Schedule 4 (supplementary provisions) for paragraphs 6 and 7 (applications and duration of licences) there is substituted—

(6) An application for a gaming machine licence shall be made to the Commissioners in such form and manner as they may require. (7) The period for which a gaming machine licence is granted shall begin with the day on which application for the licence is received by the Commissioners or, if a later day is specified for that purpose in the application, with that day; and the licence shall expire at the end of that period.

• (8) Paragraphs 9 to 11A of that Schedule (amendment, etc.) shall not apply at any time before 1st May 1994 to any licence in relation to which this paragraph has effect.

• (9) This paragraph shall have effect in relation to gaming machine licences granted for any period beginning on or after 1st May 1994.

Special licences

2

No special licence (as defined in section 21(2) of the Betting and Gaming Duties Act 1981) may be granted for any period beginning on or after 1st May 1994.

3

• (1) Accordingly, that Act shall be amended as follows.

• (2) In section 21, for the words following “force” in subsection (1) to the end of subsection (2) there is substituted—

a licence granted under this Part of this Act with respect to the premises. (2) Such a licence shall be known as a gaming machine licence

.

• (3) Section 21A (special licences) is omitted.

• (4) In section 24—

• (a) in subsection (3), the words from “but” to the end are omitted, and

• (b) in subsection (4), the words “or there are special licences in force with respect to those machines” are omitted.

• (5) In paragraph 8 of Schedule 4 (transfer of licences), in sub-paragraph (1), for paragraphs (a) and (b) there is substituted “ transfer a gaming machine licence in respect of any premises to a successor in title to the interest in those premises of the person to whom the licence was granted ”.

• (6) Paragraph 11(2) of that Schedule is omitted.

• (7) In paragraph 12 of that Schedule (display of licence), for “an ordinary licence” there is substituted “ a gaming machine licence ”.

• (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (9) In paragraph 18 of that Schedule (forfeiture), for paragraphs (a) and (b) there is substituted “ those machines which are authorised by the gaming machine licence or licences produced to him ”.

• (10) Paragraph 4(2) below shall cease to have effect.

• (11) This paragraph shall come into force on 1st May 1995.

Seasonal licences

4

• (1) In Part I of Schedule 4 to that Act (exemptions), for paragraph 4 (and the cross-heading preceding it) there shall be substituted—

(4) (1) If at any time during March of any year there has previously been granted a seasonal licence for that year authorising the provision of any number of small-prize machines on any premises and that licence has not been surrendered, it shall be treated for the purposes of this Act as authorising the provision at that time of that number of small-prize machines on the premises. (2) Where a seasonal licence is granted for any year authorising the provision of any number of small-prize machines on any premises, and the licence is not surrendered, it shall be treated for the purposes of this Act as authorising during October of that year the provision of that number of small-prize machines on the premises. (3) Subject to sub-paragraph (4) below, in this Schedule “seasonal licence”, in relation to any year, means a gaming machine licence expressed to authorise only the provision of small-prize machines on any premises for the period of six months beginning with 1st April in that year. (4) A licence in respect of any premises is not a seasonal licence in relation to any year if any gaming machine licence has been granted in respect of those premises for any period which includes the whole or any part of the preceding winter period. (5) If in relation to any year— (a) a seasonal licence is granted in respect of any premises, and (b) another gaming machine licence is granted (whether before or after the grant of the seasonal licence or after the surrender of the seasonal licence) in respect of those premises for any period which includes the whole or any part of the following winter period (and does not include the whole or any part of the preceding winter period), there shall (unless an amount has already become payable under this sub-paragraph in respect of the seasonal licence) be payable on the seasonal licence on the relevant date an additional amount of duty. (6) The additional amount is the difference between the duty payable (apart from this paragraph) on that licence at the time it was granted and the amount that would have been so payable if the licence had been granted for a period of eight months or, in a case where the seasonal licence has been surrendered before the beginning of September, seven months. (7) In sub-paragraph (5) above, the “relevant date” means— (a) the date on which the seasonal licence is granted, or (b) the date on which the other licence is granted, whichever is the later. (8) In this paragraph “winter period” means November to February.

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) Sections 21(3) and 23 of that Act (as inserted by this Schedule) shall have effect for the purposes of paragraph 4(6) of that Schedule (as so inserted) in relation to gaming machine licences granted for the period of six months beginning with 1st April 1994.

• (4) This paragraph shall have effect in relation to gaming machine licences granted for any period beginning on or after 1st April 1994.

Amendment and surrender of licences

5

• (1) Part II of Schedule 4 to that Act shall be amended as follows.

• (2) Paragraphs 9 and 10 (amendment of licences) are omitted.

• (3) In paragraph 11 (surrender of licence), for sub-paragraph (1) there is substituted—

(1) The holder of a gaming machine licence may surrender it to the proper officer at any time. (1A) On the surrender of the licence the holder shall be entitled to repayment of duty of the following amount. (1B) That amount is the difference between— (a) the amount of duty actually paid on the licence, and (b) the amount (if less) that would have been paid if the period for which the licence was granted had been reduced by the number of complete months in that period which have not expired, and for the purposes of this paragraph a seasonal licence is to be treated as granted for the period of eight months beginning with 1st March

.

• (4) Paragraph 11A (reduction of duty in certain cases) is omitted.

• (5) Sub-paragraph (3) above shall not apply to special licences; and sections 21(3) and 23 of that Act (as inserted by this Schedule) shall have effect for the purposes of paragraph 11(1B)(b) of that Schedule (as so inserted) in relation to gaming machine licences granted for any period beginning before 1st May 1994.

• (6) This paragraph shall come into force on 1st May 1994.

SCHEDULE 4

Part I — Contraventions under the Management Act

1

The Management Act shall be amended in accordance with the following provisions of this Part of this Schedule.

2

• (1) In subsection (6) of section 92 (offence of making alteration in or addition to approved warehouse), for the words from “he shall be liable” onwards there shall be substituted “ the making of the alteration or addition shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”

• (2) For subsection (8) of that section (offence of contravening condition or direction given in connection with the approval of a warehouse) there shall be substituted the following subsection—

(8) Where any person contravenes or fails to comply with any condition imposed or direction given by the Commissioners under this section, his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).

3

In section 93(6) (offence of failing to comply with any warehousing regulations or with any condition, restriction or requirement imposed under any warehousing regulations), for the words from “he shall be liable” onwards there shall be substituted “ his failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”

4

In section 100J (offence and forfeiture in the case of a contravention of REDS regulations), for the words from “he shall be liable” onwards there shall be substituted “ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes any provision of any such regulations, or fails to comply with any such condition or restriction, shall be liable to forfeiture. ”

5

In section 101(4) (offence of failing to produce licence after being requested to do so)—

• (a) for “a reasonable time” there shall be substituted “ one month ”; and

• (b) for the words from “he shall be liable” onwards there shall be substituted “ his failure shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”

6

• (1) In subsection (2) of section 107 (offence of failing to display notice or comply with directions as to the form and manner of a notice), for the words from “he shall be liable” onwards there shall be substituted “ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”

• (2) In subsection (3) of that section (offence of affixing misleading notice), for the words from “he shall be liable” onwards there shall be substituted “ his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”

7

In section 108(4) (offence of contravening directions in relation to premises etc. entered under the revenue trade provisions), for the words from “he shall be liable” onwards there shall be substituted “ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”

8

• (1) In subsection (1) of section 111 (using premises or article without having entered them), for the words from “he shall be liable” to the words “and any”, in the first place where they occur, there shall be substituted “ his use of the premises or article shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any ”.

• (2) Subsection (2) of that section (fraudulent use of entered premises or article) shall cease to have effect.

9

In section 114(2) (offence of using prohibited substance or liquor), for the words from “he shall be liable” onwards there shall be substituted “ his use of that substance or liquor in that manner shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); but section 10 of that Act (exception for cases of reasonable excuse) shall not apply in relation to conduct attracting a penalty by virtue of this subsection. ”

10

• (1) In subsection (4) of section 115 (offence of tampering etc. with specimen)—

• (a) for “any person other than an officer” there shall be substituted “ the revenue trader ”; and

• (b) for the words from “he shall be liable” onwards there shall be substituted “ his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”

• (2) After that subsection there shall be inserted the following subsection—

(5) For the purposes of subsection (4) above and without prejudice to section 10(1) of the Finance Act 1994 (exception for cases of reasonable excuse), conduct by an employee of the revenue trader or by any other person entitled to act on the trader’s behalf in connection with his trade shall be deemed to be conduct by that trader except in so far as he took all reasonable steps to prevent it.

11

In section 116(3) (offence of failing to pay duty on demand), for the words from “the trader shall” onwards there shall be substituted “ the trader’s failure to pay the duty on demand shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) which shall be calculated by reference to the amount of the duty demanded and shall also attract daily penalties. ”

12

In section 118G (offences in connection with record keeping etc. by revenue traders), for the words from “he shall be liable” onwards there shall be substituted “ his failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) and, in the case of any failure to keep records, shall also attract daily penalties. ”

13

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

Part II — Contraventions under the Alcoholic Liquor Duties Act 1979

14

The Alcoholic Liquor Duties Act 1979 shall be amended in accordance with the following provisions of this Part of this Schedule.

15

In section 8(2) (offence of contravening condition of remission of duty on spirits used for medical or scientific purposes), for the words from “then” onwards there shall be substituted “ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”

16

In section 10(2) (offence of contravening condition of remission of duty on spirits used in art or manufacture), for the words from “then” onwards there shall be substituted “ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”

17

• (1) In subsection (3) of section 13 (offence and forfeiture in the case of a contravention of regulations etc. applying to the manufacture of spirits)—

• (a) for the words from “he shall” to “continues” there shall be substituted “ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) ”; and

• (b) for the words from “in respect of which” onwards there shall be substituted “ in respect of which any person contravenes any such regulation, or fails to comply with any such regulation, condition, restriction or requirement, shall be liable to forfeiture. ”

• (2) Subsection (4) of that section (power to vary penalty under subsection (3)) shall cease to have effect.

• (3) In subsection (5) of that section (offence and forfeiture in the case of a contravention of any condition imposed with respect to any process of manufacture involving spirits), for the words from “he shall be liable” onwards there shall be substituted “ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any spirits in respect of which any person contravenes or fails to comply with any such condition shall be liable to forfeiture. ”

18

• (1) In subsection (4) of section 15 ....

• (2) For subsection (5) of that section there shall be substituted the following subsection—

(5) Where, after the approval of a distiller’s warehouse, the distiller by whom it is provided makes, without the previous consent of the Commissioners, an alteration in or addition to that warehouse, the making of the alteration or addition shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).

• (3) In subsection (7) of that section (offence and forfeiture in the case of a contravention of regulations relating to a distiller’s warehouse), for the words from “he shall” onwards there shall be substituted “ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any spirits in respect of which any person contravenes any such regulation, or fails to comply with any such regulation or condition, shall be liable to forfeiture. ”

• (4) Subsection (8) of that section (power to vary penalty under subsection (7)) shall cease to have effect.

19

• (1) In subsection (2) of section 16 (offence and forfeiture in the case of a contravention of regulations relating to racking at a distillery), for the words from “he shall be liable” onwards there shall be substituted “ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any spirits in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture. ”

• (2) In subsection (3) of that section (forfeiture and offence in the case of an excess of stock), for the words from “the distiller shall be liable” onwards there shall be substituted “ there shall be deemed to have been conduct by the distiller attracting a penalty under section 9 of the Finance Act 1994 (civil penalties). ”

20

In section 18(6) (rectifying or compounding spirits in contravention of an excise licence), for the words from “he shall be liable” onwards there shall be substituted “ his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”

21

• (1) In subsection (2) of section 19 (offence and forfeiture in the case of contraventions of obligations imposed by or under regulations relating to the rectifying etc. of spirits), for the words from “he shall” onwards there shall be substituted “ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any spirits and any other article in respect of which any person contravenes any such regulation, or fails to comply with any such regulation, condition, requirement or restriction, shall be liable to forfeiture. ”

• (2) Subsection (3) of that section (power to vary penalty under subsection (2)) shall cease to have effect.

22

In each of subsections (1) and (2) of section 20 (forfeiture and offences in the case of an excess or deficiency of stock), for the words from “the rectifier shall be liable” onwards there shall be substituted “ there shall be deemed to have been conduct by the rectifier attracting a penalty under section 9 of the Finance Act 1994 (civil penalties). ”

23

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

24

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

25

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

26

• (1) In subsection (1) of section 33 (offence and forfeiture in the case of the use of spirits relieved from spirits duty), in the words after paragraph (c), for the words from “he shall” to “greater” there shall be substituted “ his doing so shall, unless he has complied with the requirements specified in subsection (2) below, attract a penalty under section 9 of the Finance Act 1994 (civil penalties) ”.

• (2) In subsection (5) of that section (contravention of enforcement regulations), for the words from “he shall be liable” onwards there shall be substituted “ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”

27

For subsection (2) of section 34 (offence of contravening prohibition on grogging) there shall be substituted the following subsection—

(2) A contravention of this section shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).

28

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

29

In section 41A(8) (offence and forfeiture in the case of a contravention of a condition of registration), for the words from “he shall be liable” onwards there shall be substituted “ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any beer in respect of which any person contravenes or fails to comply with any such condition shall be liable to forfeiture. ”

30

In section 44(2) (offence of contravening condition imposed in connection with remission of duty on beer used for the purposes of research or experiment), for the words from “then” onwards there shall be substituted “ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”

31

In section 46(2) (offence of contravening regulations relating to the remission of duty on spoilt beer), for the words from “he shall be liable” onwards there shall be substituted “ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”

32

• (1) In subsection (4) of section 47 (offence of failing to apply for registration as a brewer), for the words from “he shall be liable” to “scale;” there shall be substituted “ his failure shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) ”.

• (2) In subsection (5) of that section (offence and forfeiture in the case of the production of beer by an unregistered person), for the words from “he shall be liable” onwards there shall be substituted “ his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) which shall be calculated by reference to the amount of duty charged on the beer produced, and the beer produced and any worts found on those premises shall be liable to forfeiture. ”

33

For subsection (3) of section 49 (offence and forfeiture in the case of a contravention of beer regulations) there shall be substituted the following subsection—

(3) Where any person contravenes or fails to comply with any regulation made under this section, his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any article or substance in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture.

34

In section 54(5) (offence of producing wine on unlicensed premises), for the words from “he shall” to “and the wine” there shall be substituted “ his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) which shall be calculated by reference to the amount of duty charged on the wine produced, and the wine ”.

35

In section 55(6) (offence of producing made-wine on unlicensed premises), for the words from “he shall” to “and the made-wine” there shall be substituted “ his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) which shall be calculated by reference to the amount of duty charged on the made-wine produced, and the made-wine ”.

36

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

37

In section 56(2) (offence and forfeiture in the case of a contravention of regulations relating to wine and made-wine), for the words from “he shall be liable” onwards there shall be substituted “ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any article in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture. ”

38

For subsection (2) of section 59 (offence of rendering wine or made-wine sparkling) there shall be substituted the following subsection—

(2) Where any person contravenes subsection (1) above or is concerned in such a contravention, his contravention or, as the case may be, his being so concerned shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).

39

In section 61(2) (offence of contravening regulations relating to the remission of duty on spoilt wine or made-wine), for the words from “he shall be liable” onwards there shall be substituted “ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”

40

• (1) In subsection (4) of section 62 (offence of producing cider on unlicensed premises), for the words from “he shall” to “and the cider” there shall be substituted “ his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) which shall be calculated by reference to the amount of duty charged on the cider made, and the cider ”.

• (2) In subsection (6) of that section (offence and forfeiture in the case of a contravention of regulations made for the purposes of managing the duty on cider), for the words from “he shall be liable” onwards there shall be substituted “ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any article in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture. ”

41

In section 64(2) (offence of contravening regulations relating to the remission of duty on spoilt cider), for the words from “he shall be liable” onwards there shall be substituted “ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”

42

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

43

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

44

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

45

In section 75(5) (offence of unlicensed methylation of spirits)—

• (a) for “Any person who” there shall be substituted “ Where any person ”; and

• (b) for the words from “shall be liable” onwards there shall be substituted “ his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”

46

• (1) In subsection (3) of section 77 (offence of contravening regulations relating to methylated spirits or any condition, restriction or requirement imposed under any such regulations), for the words from “he shall be liable” onwards there shall be substituted “ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”

• (2) In subsection (4) of that section (offence of unlicensed dealing in methylated spirits), for the words from “he shall be liable” onwards there shall be substituted “ his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”

• (3) In subsection (5) of that section (forfeiture), for “an offence under subsection (3) or (4) above is committed” there shall be substituted “ there is such a contravention or failure to comply as is mentioned in subsection (3) above or any such dealing as is mentioned in subsection (4) above ”.

47

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

48

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

Part III — Contraventions under the Hydrocarbon Oil Duties Act 1979

49

The Hydrocarbon Oil Duties Act 1979 shall be amended in accordance with the following provisions of this Part of this Schedule.

50

• (1) In subsection (3) of section 10 (offences in connection with use etc. of oil that has been relieved of duty for a purpose which does not qualify for relief)—

• (a) for “A person who” there shall be substituted “ Where any person ”; and

• (b) for the words from “shall be liable” to “greater” there shall be substituted “ his use or acquisition of the oil or, as the case may be, his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) ”.

• (2) In subsection (4) of that section (offence of supplying for a use that does not qualify for relief)—

• (a) for “A person who” there shall be substituted “ Where any person ”;

• (b) for the words from “shall be liable” to “greater, if” there shall be substituted “ and ”; and

• (c) at the end there shall be inserted “ his supplying the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) ”.

51

• (1) In subsection (1) of section 13 (offences in connection with use etc. of heavy oil)—

• (a) for “A person who” there shall be substituted “ Where any person ”; and

• (b) for the words from “shall be liable” to “greater” there shall be substituted “ his use of the oil or, as the case may be, his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) ”.

• (2) In subsection (2) of that section (offence of supplying heavy oil for a use in contravention of section 12(2))—

• (a) for “A person who” there shall be substituted “ Where any person ”;

• (b) for the words from “shall be liable” to “greater, where” there shall be substituted “ and ”; and

• (c) at the end there shall be inserted “ his supplying the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”

52

• (1) In subsection (4) of section 14 (offences in connection with use etc. of oil in the case of which rebate has been allowed)—

• (a) for “A person who” there shall be substituted “ Where any person ”; and

• (b) for the words from “shall be liable” to “greater” there shall be substituted “ his use or acquisition of the oil or, as the case may be, his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) ”.

• (2) In subsection (5) of that section (offence of supplying for a use for which no rebate is allowed)—

• (a) for “A person who” there shall be substituted “ Where any person ”;

• (b) for the words from “shall be liable” to “greater, if” there shall be substituted “ and ”; and

• (c) at the end there shall be inserted “ his supplying the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”

53

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

54

In section 20AA(4) (offence and forfeiture in the case of a contravention of the regulations relating to reliefs), for paragraph (a) there shall be substituted the following paragraph—

(a) his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and

.

55

In section 21(3) (offence and forfeiture in the case of a contravention of regulations relating to administration or enforcement)—

• (a) for “A person who” there shall be substituted “ Where any person ”; and

• (b) for the words from “shall be liable on” onwards there shall be substituted “ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture. ”

56

• (1) In subsection (1) of section 22 (offence and forfeiture in the case of the use of fuel substitute for a chargeable purpose without duty having been paid)—

• (a) for “A person who” there shall be substituted “ Where any person ”; and

• (b) for the words from “shall be liable on” onwards there shall be substituted “ his putting the liquid to that use shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes this subsection shall be liable to forfeiture. ”

• (2) After that subsection there shall be inserted the following subsection—

(1A) Section 10 of the Finance Act 1994 (exception for cases of reasonable excuse) shall not apply in relation to conduct attracting a penalty by virtue of subsection (1) above.

57

• (1) In subsection (1) of section 23 (offence and forfeiture in the case of the use etc. of road fuel gas without duty having been paid)—

• (a) for “A person who” there shall be substituted “ Where any person ”; and

• (b) for the words from “shall be liable on” onwards there shall be substituted “ his use of the road fuel gas or, as the case may be, his taking it as fuel into that vehicle shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which a person contravenes this subsection shall be liable to forfeiture. ”

• (2) After that subsection there shall be inserted the following subsection—

(1A) Section 10 of the Finance Act 1994 (exception for cases of reasonable excuse) shall not apply in relation to conduct attracting a penalty by virtue of subsection (1) above.

58

In section 24(4) (offence and forfeiture in the case of a contravention of regulations relating to incidental matters)—

• (a) for “A person who” there shall be substituted “ Where any person ”; and

• (b) for the words from “shall be liable on” onwards there shall be substituted “ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any goods in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture. ”

Part IV — Contraventions under the Tobacco Products Duty Act 1979

59

In section 7(2) of the Tobacco Products Duty Act 1979 (offence and forfeiture in the case of a contravention of regulations for the management of the duty etc.), for the words from “he shall be liable” onwards there shall be substituted “ his failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any article in respect of which any person fails to comply with any such regulation, or which is found on premises in respect of which any person has failed to comply with any such regulation, shall be liable to forfeiture. ”

Part V — Contraventions under the Betting and Gaming Duties Act 1981

60

The Betting and Gaming Duties Act 1981 shall be amended in accordance with the following provisions of this Part of this Schedule.

61

In section 24(5) (offence where gaming machine provided without there being a licence in force)—

• (a) for “any person who at the time when it is so provided” there shall be substituted “ the provision of the machine shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) and, for the purposes of the application of that section to the conduct attracting the penalty, the provision of the machine shall be treated as the conduct of each of the persons who, at the time when the gaming machine is provided ”; and

• (b) the words after paragraph (f) shall be omitted.

62

• (1) In paragraph 13 of Schedule 1 (enforcement), for sub-paragraphs (1) and (2) there shall be substituted—

(1) Where any person— (a) fails to pay any general betting duty or pool betting duty payable by him, or (b) contravenes or fails to comply with any of the provisions of, or of any regulations made under, any of paragraphs 2, 4 and 6 to 10 above, his failure to pay, contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) which, in the case of a failure to pay, shall be calculated by reference to the amount of duty payable. (2) Any such failure to pay as is mentioned in sub-paragraph (1)(a) above shall also attract daily penalties. (2A) Any person who obstructs any officer in the exercise of his functions in relation to general betting duty or pool betting duty shall be guilty of an offence and liable on summary conviction to a penalty of level 4 on the standard scale.

• (2) In paragraph 14(3) of that Schedule (offence of failing to produce permit within period reasonably required)—

• (a) the word “reasonably” shall be omitted; and

• (b) for the words from “he shall be guilty” onwards there shall be substituted “ his failure shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”

• (3) In paragraph 15 of that Schedule (forfeiture and cancellation of licence on second or subsequent conviction),—

• (a) in sub-paragraph (1), for “paragraph 13(1) or (3) above” there shall be substituted “ paragraph 13(3) above ” and the words from “(not being” to “9 above)” shall be omitted; and

• (b) in paragraph (a) of that sub-paragraph, for the words from “the conviction” to “other person)” there shall be substituted

there has been at least one previous occasion on which that or another person has been either— (i) convicted of an offence under paragraph 13(3) above; or (ii) assessed to a penalty to which he was liable under section 8 of the Finance Act 1994 (penalty for evasion), in respect of conduct taking place

.

63

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

64

• (1) In sub-paragraph (3) of paragraph 16 of Schedule 3 (offence of contravening provision made by or under that Schedule)—

• (a) for “Any person who” there shall be substituted “ Where any person ”; and

• (b) for the words after paragraph (b) there shall be substituted—

“ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”

• (2) Sub-paragraph (4) of that paragraph (continuing offences) shall cease to have effect.

65

• (1) In sub-paragraph (1) of paragraph 16 of Schedule 4 (offence of contravening provision made by or under that Schedule), for the words from “he shall be guilty” onwards there shall be substituted “ his contravention, failure to comply or refusal shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”

• (2) Sub-paragraph (2) of that paragraph (continuing offences) shall cease to have effect.

Part VI — Contraventions relating to lottery duty

66

Chapter II of Part I of the Finance Act 1993 shall be amended in accordance with the following provisions of this Part of this Schedule.

67

In section 27(4) (offence of failing to pay duty)—

• (a) for “A person who” there shall be substituted “ Where a person ”; and

• (b) for the words from “is guilty” onwards there shall be substituted “ his failure so to make the payment shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) which shall be calculated by reference to the amount which has not been paid and shall also attract daily penalties. ”

68

In each of sections 28(3) and 29(8) (offences of contravening regulations made for the purposes of lottery duty)—

• (a) for “A person who” there shall be substituted “ Where a person ”; and

• (b) for the words from “is guilty” onwards there shall be substituted “ his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties). ”

SCHEDULE 5

Taxation (Cross-border Trade) Act 2018

1

The following decisions so far as they are made under any provision made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018, that is to say—

• (a) any decision in relation to any goods as to whether or not the entry, unloading or transit of the goods, or their release by or to any person or for any purpose, is to be allowed or otherwise permitted;

• (aa) any decision as to whether or not consent to the amendment or withdrawal of any Customs or other declaration is to be given;

• (b) any decision as to whether or not permission for the examination of, or the taking of samples from, any goods presented to the Commissioners is to be granted;

• (c) any decision as to the route to be used for the movement of any goods;

• (d) any other decision as to whether or not the requirements of any procedure for goods which are to be or have been presented to the Commissioners, or any other formalities in relation to any such goods, have been satisfied or complied with or are to be waived, or as to the measures to be taken, including any requirements to be imposed, in consequence of the inability or other failure of any person to comply with the required procedure;

• (e) any decision, in any particular case, as to whether or not any licence, authorisation or approval is to be granted to any person (whether in respect of any premises, place or area or anything else);

• (f) any decision, in any particular case, as to whether or not the carrying out of any processing or other operations or the use of any procedure is to be, or to continue to be, authorised or approved;

• (g) any decision in relation to—

• (i) the establishment or operation of any warehouse or other facility, or

• (ii) the construction of any building,

as to whether or not its establishment, operation or construction or the person by whom it is to be established, operated or constructed, is to be, or to continue to be, authorised or approved for any purpose;

• (h) any decision consisting in the imposition of a requirement to supply information or assistance, or to furnish any document or other evidence, to the Commissioners or any officer or of a requirement to be present or represented when anything is done in relation to any goods;

• (i) any decision to take or retain samples of any goods or as to the examination or analysis to which any goods or samples are to be subjected;

• (j) any decision, in any particular case, as to whether or not a fee is to be charged to any person under regulations made under section 27 of the Taxation (Cross-border Trade) Act 2018 or as to the amount of any such fee;

• (k) any decision as to whether or not collection of interest on arrears of customs duty or agricultural levy is to be waived;

• (l) any decision, in relation to a decision mentioned in any of the preceding sub-paragraphs, as to the conditions subject to which the decision so mentioned is made or, as the case may be, the matters to which that decision relates have effect;

• (m) any decision as to whether or not any person is to be required to give any security or other guarantee for the fulfilment, in whole or in part, of—

• (i) any obligation to pay any customs duty or any agricultural levy of the European Union; or

• (ii) any obligation to comply with a condition of any permission, designation, approval, authorisation or requirement mentioned in any of the preceding sub-paragraphs or with any provision for the purposes of which any decision falling within any of those sub-paragraphs is made,

or as to the form or amount of, or the conditions of, any such security or other guarantee;

• (n) any decision as to the time at which or the period within which any obligation to pay any ... agricultural levy of the European Union ...;

• (na) any decision as to the time at which or the period within which any obligation to pay any customs duty or to do any other thing required or authorised as a result of provision made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018 is to be complied with;

• (o) any decision as to whether or not a decision falling within this paragraph is to be varied, suspended or revoked, including a decision as to whether or not the time at which any such decision is to take effect is to be deferred , and a decision as to whether or not a licence, authorisation or approval is to be suspended or revoked or the terms of a licence, authorisation or approval are to be varied.

The Management Act

2

• (1) The following decisions under or for the purposes of the Management Act, that is to say—

• (a) any decision made under any regulations under section 20, 20B, 22 or 25 (approved wharf, approved aerodrome, examination station or temporary storage facility) —

• (i) as to whether or not a mandatory condition is met; or

• (ii) as to whether or not a discretionary condition is to be imposed, the terms of a discretionary condition or whether or not a discretionary condition is met;

and any reference to a mandatory condition is to a condition within subsection (1A)(a) of section 20, 22 or 25 , or subsection (2)(a) of section 20B, and any reference to a discretionary condition is to a condition within subsection (1A)(b) of section 20, 22 or 25 or subsection (2)(b) of section 20B;

• (aa) any decision as to whether or not approval of an aerodrome under section 20B is to be given or withdrawn, or as to the conditions or restrictions under section 20B(3) subject to which any such approval is given;

• (b) any decision as to whether or not any permission for any of the purposes of section 21 (control of movement of aircraft) is to be given or withdrawn or as to the conditions subject to which any such permission is given;

• (c) any decision as to whether or not approval of a pipe-line for the purposes of section 24 (control of movement of goods by pipe-line) is to be given or withdrawn or as to the conditions subject to which any such approval is given;

• (d) any decision as to whether or not expenses incurred by the Commissioners are to be borne by any person by virtue of section 29(3) (expenses of detention etc. of ships, aircraft and vehicles) or as to the amount of the expenses to be so borne;

• (e) any decision consisting in the giving of a direction under section 30(1) (control of uncleared goods);

• (f) any decision by virtue of subsection (2A) of section 31 (control of movement of goods) as to whether or not the requirements of any regulations under subsection (1) of that section are to be relaxed, as to whether or not substituted requirements are to be imposed or as to the terms of any such substituted requirements;

• (g) any decision consisting in the imposition of a requirement by virtue of subsection (3) of section 33 (requirements as to record keeping) on a person in control of an aerodrome who is not licensed under any enactment relating to air navigation or as to what is or is not to be approved (whether or not in relation to such a requirement) for the purposes of paragraph (a) of that subsection;

• (ga) any decision consisting in the imposition of a requirement by virtue of subsection (3A) of section 33 or as to what is or is not to be approved for the purposes of paragraph (a) of that subsection;

• (h) any decision as to whether or not permission is to be given to any person for the purposes of section 39 (entry of surplus stores);

• (i) any decision for the purposes of section 40 that any goods are to be deposited in a Queen’s warehouse;

• (j) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (k) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (l) any decision for the purposes of section 63 (entry outwards) as to whether or not entry outwards is to be made of any ship or goods or as to the conditions subject to which any such entry outwards is to be made;

• (m) any decision consisting in the imposition of a requirement under section 77, 79 or 80 to produce or furnish any document or other evidence or information;

• (n) any decision for the purposes of section 92 (approval of warehouses)—

• (i) as to whether or not any approval is to be given to any place as a warehouse or any consent is to be given to any alteration in or addition to any warehouse;

• (ii) as to the conditions subject to which any approval or consent is given for the purposes of that section; or

• (iii) for the withdrawal of any such approval or consent;

• (o) any decision as to whether or not any amount is payable to the Commissioners in pursuance of section 99 (provision as to deposit in Queen’s warehouse) or as to the amount to be so paid by any person;

• (p) any decision for the purposes of section 100G (registered excise dealers and shippers) as to whether or not, and in which respects, any person is to be, or to continue to be, approved and registered or as to the conditions subject to which any person is approved and registered;

• (q) any decision as to the conditions subject to which any drawback is allowed or payable under section 132 or 134;

• (r) any decision under section 152(b) as to whether or not anything forfeited or seized under the customs and excise Acts is to be restored to any person or as to the conditions subject to which any such thing is so restored;

• (s) any decision under section 157 as to whether or not any person is to be required to give any security (or further security) for the observance of any condition, as to the form or amount of, or the conditions of, any such security or as to the cancellation of any bond , guarantee or other security ;

• (t) any decision consisting in the giving or imposition of a direction or requirement for the purposes of section 158 (power to require the provision of facilities) or any decision as to whether or not an approval is to be given for the purposes of any such direction.

• (2) Any decision which is made under or for the purposes of any regulations under any of sections 3, 31 or 93 of the Management Act (application to pipe-lines, control of movement of goods and warehousing regulations) and is-

• (a) a decision in relation to any goods as to whether or not they may be moved, deposited, kept, secured, treated in any manner, removed or made available to any person or as to the conditions subject to which they are moved, deposited, kept, secured, treated in any manner, removed or made available to any person;

• (b) a decision as to whether or not any person or place is to be, or to continue to be, authorised or approved in any respect for any purpose or as to the conditions subject to which any person or place is so authorised or approved; or

• (c) a decision as to whether or not any person is to be required to give any security for the fulfilment of any obligation or as to the form or amount of, or the conditions of, any such security.

• (3) Any decision which is made under or for the purposes of any regulations under section 35(4), 42 or 66 of the Management Act (report inwards, procedure in relation to goods on arrival etc. or in relation to goods for exportation) and is—

• (a) a decision as to whether or not any permission is to be given for the purpose of dispensing with any of the requirements of any such regulations;

• (b) a decision consisting in the imposition or variation of any requirement in exercise of any power conferred by any such regulations; or

• (c) a decision as to whether or not any approval, authority or permission is to be given or granted for the purpose of determining the manner in which any requirement imposed by or under any such regulations is to be performed.

• (3A) Any decision which is made under or for the purposes of any regulations under section 60A of the Management Act (power to make regulations about stores) and is a decision about granting or withdrawing authorisation for goods to be shipped or carried as stores without payment of duty or on drawback.

• (4) Any decision which is made under or for the purposes of any regulations under section 127A of the Management Act (deferment of duty) and is—

• (a) a decision as to whether or not any person or place is to be, or to continue to be, approved for any purpose connected with the deferment of duty or as to the conditions subject to which any person or place is so approved;

• (b) a decision as to the amount of duty that may be deferred in any case; or

• (c) a decision as to whether or not any person is to be required to give any security for the fulfilment of any obligation or as to the form or amount of, or the conditions of, any such security.

Part 2 of the Finance (No. 2) Act 2023 (alcohol duty)

3

• (1) The following decisions under or for the purposes of Part 2 of the Finance (No. 2) Act 2023 (alcohol duty)—

• (a) any decision as to whether or not any duty is to be remitted or repaid under section 73 (research and experiments) or 74 (spoilt alcoholic products) as to the conditions subject to which the duty is to be remitted or repaid;

• (b) any decision—

• (i) on a claim under section 75 for repayment of duty (alcoholic ingredients relief), or

• (ii) as to whether or not to remit duty under that section;

• (c) any decision for the purposes of section 76 (imported medical articles) or section 78 (authorised use for certain purposes) as to whether or not to recognise any article as used for medical purposes;

• (d) any decision for the purposes of section 78 (authorised use for certain purposes)—

• (i) as to the use to which any article is or is to be put, or as to the purposes for which it is or is to be used,

• (ii) as to whether or not permission or authorisation for any person to receive, or for the delivery of, any spirits without payment of duty is to be granted or withdrawn, or

• (iii) as to the conditions subject to which the permission or authorisation is granted;

• (e) any decision for the purposes of section 79 (imported goods not for human consumption) as to whether or not any goods are for human consumption;

• (f) any decision for the purposes of section 82 (approval requirement: producers) or 83 (supplementary provision about approvals)—

• (i) as to whether or not, and in respect of which alcoholic products, premises or activities, an approval is given,

• (ii) the period for which, or conditions subject to which, an approval is given,

• (iii) as to the revocation or variation of an approval, or

• (iv) as to whether a person is exempt from the approval requirement;

• (g) any decision as to the application of an exemption under section 86 (mixing alcoholic products);

• (h) any decision as to whether or not a licence for the purposes of section 91 (licence to manufacture and deal wholesale in denatured alcohol) is to be granted to a person, or as to the revocation or suspension of a licence for the purposes of that section;

• (i) any decision for the purposes of any provision of Chapter 7 (wholesaling of controlled alcoholic products) as to whether or not, and in which respects, a person is to be, or to continue to be, approved and registered or as to the conditions or restrictions subject to which a person is to be approved and registered;

• (j) any decision for the purposes of section 111 as to whether or not any drawback is to be set against an amount chargeable in respect of alcohol duty or as to the conditions subject to which drawback is set against that amount.

• (2) Any decision which—

• (a) is made under or for the purposes of any regulations under section 88 (alcoholic products regulations) of the Finance (No. 2) Act 2023, and

• (b) is a decision as to whether or not a person is to be required to give security for the fulfilment of an obligation or as to the form or amount of, or the conditions of, the security.

• (3) Any decision which is made under or for the purposes of any regulations under section 90 (denatured alcohol) or section 92 (regulations relating to denatured alcohol) of the Finance (No. 2) Act 2023 and is a decision—

• (a) as to whether or not any process is to be, or to continue to be, approved for any purposes;

• (b) as to the conditions subject to which the approval is given;

• (c) as to the revocation or variation of an approval;

• (d) as to whether or not a person is to be required to give security for the fulfilment of an obligation or as to the form or amount of, or the conditions of, the security.

• (4) Any decision which—

• (a) is made under paragraph 1 of Schedule 3 to the Finance Act 2001, and

• (b) relates to Part 2 of the Finance (No. 2) Act 2023.

The Hydrocarbon Oil Duties Act 1979

4

• (1) The following decisions under or for the purposes of the Hydrocarbon Oil Duties Act 1979—

• (a) any decision under section 9 (delivery of oil for home use etc.) as to whether or not permission is to be given for the delivery of anything without payment of duty or as to the conditions subject to which any such permission is given;

• (b) any decision as to whether or not a consent is to be given for the purposes of section 10(1) (consent to certain uses of oil delivered for home use) or as to the conditions subject to which any such consent is given;

• (c) any decision as to whether or not a consent is to be given for the purposes of section 14(2) (consent to certain uses of rebated oil) or as to the conditions subject to which any such consent is given;

• (d) any decision consisting in a determination for the purposes of section 17(3) (determination of use of oil etc. for different purposes);

• (e) any decision as to the conditions subject to which any payment is to be made to any person in accordance with section 20(3) (payments in respect of contaminated or mixed substances).

• (1A) Any decision which is made under or for the purposes of any regulations made under section 20AA of the Hydrocarbon Oil Duties Act 1979 and is a decision as to whether or not relief is to be allowed.

• (2) Any decision which is made under or for the purposes of any regulations made or having effect as if made under section 21 or 24 of the Hydrocarbon Oil Duties Act 1979 and is—

• (a) a decision as to whether or not any person is to be required to give any security for any duty which is or may become due, or as to the form or amount of, or the conditions of, any such security; or

• (b) a decision as to whether or not any person is to be, or to continue to be, approved for the purposes of section 9(1) or (4), 14(1) or 19A(1) of that Act or as to the conditions subject to which any person is so approved.

• (3) Any decision which—

• (a) is made under paragraph 1 or 2 of Schedule 3 to the Finance Act 2001, and

• (b) relates to the Hydrocarbon Oil Duties Act 1979.

The Tobacco Products Duty Act 1979

5

Any decision which is made under or for the purposes of any regulations made under section 2 or 7 of the Tobacco Products Duty Act 1979 and is—

• (a) a decision as to whether or not any duty is remitted or repaid or as to the conditions subject to which it is remitted or repaid; or

• (b) a decision as to whether or not any premises are to be, or to continue to be, registered for any purpose or as to the conditions subject to which any premises are so registered.

5A

Any decision—

• (a) to refuse an approval under section 8L of the Tobacco Products Duty Act 1979 (raw tobacco: approval to carry on a controlled activity);

• (b) to impose a condition or restriction on, or to revoke or vary the terms of, an approval under that section.

The Betting and Gaming Duties Act 1981

6

• (1) The following decisions under or for the purposes of the Betting and Gaming Duties Act 1981, that is to say—

• (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (b) any decision under paragraph 10(2) of Schedule 3 (registration of bingo promoters) as to the conditions subject to which any person is to be, or to continue to be, registered as a bingo-promoter.

• (2) Any decision which is made under or for the purposes of—

• (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (b) paragraph 10(2) of Schedule 3 to the Betting and Gaming Duties Act 1981 ,

and is a decision as to whether or not any person is to be required to give any security for any duty which is or may become due, or as to the form or amount of, or the conditions of, any such security.

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Finance Act 1993

7

Any decision as to whether or not any person is to be or to continue to be registered under section 29 of the Finance Act 1993 (registration for the purposes of lottery duty) and any decision which is made under or for the purposes of any regulations under that section and is a decision as to whether or not any person is to be required to give any security for the payment of any lottery duty that may become due, or as to the form or amount of, or the conditions of, any such security.

Chapter III of Part I of this Act

8

• (1) Any decision made under or for the purposes of any regulations under section 21 of this Act or for the purposes of subsection (2) of that section which is—

• (a) a decision consisting in the imposition or variation of any requirement as to the records which are to be kept by any person;

• (b) a decision as to the manner in which any record or information is to be preserved or is to be made available to the Commissioners; or

• (c) a decision as to the period for which any record or information is to be preserved.

• (2) Any decision for the purposes of section 23 of this Act which is—

• (a) a decision consisting in the imposition or variation of any requirement as to the information or documents which are to be furnished or produced by any person, including any decision as to the time or place at which, period within which or form in which anything is to be furnished or produced in pursuance of that section; or

• (b) a decision as to the removal of any document produced under that section or as to the period for which such a document may be removed.

Chapter IV of Part I of this Act

9

The following decisions under or for the purposes of Chapter IV of Part I of this Act, that is to say—

• (a) any decision under regulations made by virtue of section 33 to register, or not to register, any person as an aircraft operator in the register kept under that section or to remove a person so registered from the register;

• (b) any decision under such regulations to show, or not to show, the name of any person as a fiscal representative in that register or to remove a name from the register;

• (c) any decision under section 36 to require a person to provide security, including any decision as to the form or amount of the security; . . .

• (d) any decision to give a person a notice under section 37.

• (e) any decision with respect to the amount of any interest specified in an assessment under paragraph 11A of Schedule 6;

...

9ZA

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

The Finance Act 2001

9A

Any decision under or for the purposes of Part 2 of Schedule 3 to the Finance Act 2001 (interest).

The Finance (No. 2) Act 2017

9B

Any decision for the purposes of Part 3 of the Finance (No. 2) Act 2017 (imported goods fulfilment businesses) as to—

• (a) whether or not, and in which respects, any person is to be, or to continue to be, approved and registered, or

• (b) the conditions or restrictions subject to which any person is approved and registered.

Interpretation of Schedule

10

• (1) In this Schedule references to any decision as to the conditions subject to which any other decision (whether or not specified in this Schedule) is made include references to—

• (a) any decision as to whether the other decision should be made subject to or to the imposition of any conditions, limitations, restrictions, prohibitions or other requirements, either from the time when the other decision takes effect or in exercise of any power to impose them subsequently;

• (b) any decision as to the terms of any conditions, limitations, restrictions, prohibitions or other requirements imposed or applied in relation to that other decision;

• (c) any decision as to the period for which any licence, approval, permission or other authorisation to which the other decision relates is to have effect or as to any variation of that period; and

• (d) any decision as to whether any conditions, limitations, restrictions, prohibitions or other requirements so imposed or applied are to be revoked, suspended or cancelled or as to whether or in what respect their terms are at any time to be varied;

but those references do not include references to any decision as to the enforcement of any condition, restriction or prohibition in criminal proceedings, by the seizure or forfeiture of goods or, for purposes connected with any duty of excise, by any other means.

• (2) References in this Schedule to decisions as to the exercise of any power to require security for the fulfilment of any obligation, the observance of any conditions or the payment of any duty shall be without prejudice to any reference to decisions as to the exercise of any general power in the case in question to impose conditions in connection with the making of any other decision and shall include references to the exercise of any power to require further security for the fulfilment of that obligation, the observance of those conditions or, as the case may be, the payment of that duty.

SCHEDULE 5A

Part 1 — Part 1 territories

Part 1A — Part 1A territories

Part 2 — Part 2 territories

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

Part 3 — Part 3 territories

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

SCHEDULE 6

Application of excise enactments

1

• (1) The Customs and Excise Management Act 1979 shall have effect for the purposes of Chapter IV of Part I of this Act in relation to—

• (a) any person who is or is liable to be registered,

• (b) any fiscal representative, and

• (c) any handling agent where a notice given to him under section 37 of this Act is effective,

as it has effect in relation to revenue traders, but with the modifications mentioned in sub-paragraph (2), and paragraphs 3 and 4, below.

• (2) That Act shall have effect, in relation to any person to whom sub-paragraph (1) above applies, as if—

• (a) the reference in section 112(1) (power of entry) to vehicles included aircraft,

• (b) section 116 (payment of duty) were omitted,

• (c) in section 117 (execution and distress)—

• (i) the references to goods liable to any excise duty included tickets, and

• (ii) the references to the trade in respect of which duty is imposed were to the trade or business by virtue of which sub-paragraph (1) above applies to him, and

• (d) any power under section 118B(1)(b) to require any person who is or is liable to be registered to produce or cause to be produced any such documents as are referred to in that subsection included power to require his fiscal representative to produce them.

2

Section 118B of that Act shall have effect for the purposes of Chapter IV of Part I of this Act in relation to any person who, in the course of a trade or business carried on by him, issues or arranges for the issue of tickets as if—

• (a) he were a revenue trader, and

• (b) the references to services supplied by or to him in the course or furtherance of a business were to services supplied by or to him in the course of issuing or arranging for the issue of tickets.

3

• (1) A notice may require any person to whom paragraph 1 above applies to furnish, at specified times and in the specified form, any such information to the Commissioners as he could be required by the Commissioners to furnish under subsection (1) of section 118B; and any such requirement shall have effect as a requirement under that subsection.

• (2) A notice may require any person to whom paragraph 1 or 2 above applies to produce or cause to be produced for inspection by an officer, at specified places and times, any such documents as he could be required by the officer to produce under that subsection; and any such requirement shall have effect as a requirement under that subsection.

• (3) In this paragraph—

• “notice” means a notice published, and not withdrawn, by the Commissioners, and

• “specified” means specified in such a notice.

4

In relation to any person to whom paragraph 1 or 2 above applies—

• (a) that Act shall have effect as if “document” had the same meaning as in Chapter IV of Part I of this Act, and

• (b) that Act and this Schedule shall have effect as if any reference to the production of any document, in the case of information recorded otherwise than in legible form, were to producing a copy of the information in legible form.

Information

5

• (1) Any person having the management of an airport shall, if required to do so by the Commissioners—

• (a) give notice to the Commissioners, within such time and in such form as they may reasonably require, stating whether or not he holds or has at any time held any information relating to the matters mentioned in sub-paragraph (3) below and, if he does or has done, stating the general nature of the information, and

• (b) furnish to the Commissioners, within such time and in such form as they may reasonably require, such information relating to such matters as they may reasonably specify.

• (2) Any such person shall, if required to do so by an officer, produce any documents relating to those matters, or cause them to be produced, for inspection by that officer.

• (3) The matters referred to in sub-paragraphs (1) and (2) above are—

• (a) whether or not any aircraft is a chargeable aircraft,

• (b) who is the operator of any aircraft,

• (c) whether or not any person is a handling agent of the operator of any aircraft, and

• (d) whether or not any duty is payable on the carriage of any person and, if so, the amount of duty.

• (4) Documents produced under sub-paragraph (2) above shall be produced, at such time as the officer may reasonably require, at the principal place of business of the person required to produce them or cause them to be produced or at such other place as the officer may reasonably require.

• (5) An officer may take copies of, or make extracts from, any document produced under this paragraph.

• (6) If it appears to an officer to be necessary to do so, he may, at a reasonable time and for a reasonable period, remove any document produced under this paragraph.

• (7) Where an officer removes a document under sub-paragraph (6) above, then—

• (a) if the person from whom it is removed so requests, the officer shall give him a receipt for the document,

• (b) if the document is reasonably required for the proper conduct of any business, the officer shall, as soon as practicable, provide a copy of the document, free of charge, to the person by whom it was produced or caused to be produced, and