Finance Act 1995

Inheritance tax: agricultural property

155

• (1) In section 116 of the Inheritance Tax Act 1984 (relief for transfers of agricultural property) in subsection (2) (rate of relief) the word “either” shall be omitted and at the end of paragraph (b) there shall be inserted

or (c) the interest of the transferor in the property immediately before the transfer does not carry either of the rights mentioned in paragraph (a) above because the property is let on a tenancy beginning on or after 1st September 1995;

.

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

(2A) In the application of this section as respects property in Scotland, the reference in subsection (2)(c) above to a tenancy beginning on or after 1st September 1995 includes a reference to its being acquired on or after that date by right of succession (the date of acquisition being taken to be the date on which the successor gives relevant notice under section 12 of the Agricultural Holdings (Scotland) Act 1991).

• (3) Subsections (1) and (2) above shall apply in relation to transfers of value made, and other events occurring, on or after 1st September 1995.

Proceedings for tax in sheriff court

156

• (1) Section 67 of the Taxes Management Act 1970 (proceedings for tax in sheriff court) shall be amended as follows.

• (2) In subsection (1) (tax not exceeding a specified sum recoverable in sheriff court) for the words from “where” to “the tax” there shall be substituted “ tax due and payable under any assessment ”.

• (3) The following subsection shall be inserted after subsection (1)—

(1A) An officer of the Board who is authorised by the Board to do so may address the court in any proceedings under this section.

• (4) This section shall apply in relation to proceedings commenced after the day on which this Act is passed.

Certificates of tax deposit

157

• (1) If, whether before or after the passing of this Act—

• (a) any person (“the depositor”) has received any sum on the making, on or after 6th April 1990, of a withdrawal for cash of a tax deposit made before that date,

• (b) the whole or any part of any qualifying tax liability has been discharged by any payment made otherwise than by the application of a tax deposit, and

• (c) that payment was made in the period beginning one month before the withdrawal and ending one month afterwards,

the depositor shall be entitled to receive compensation under this section from the Board.

• (2) In this section “qualifying tax liability”, in relation to a tax deposit, means so much of any liability as is—

• (a) a liability of any person for any tax for the year 1990-91 or any subsequent year of assessment, or for interest on such tax;

• (b) a liability that relates to tax for a year of assessment during the whole or any part of which that person was married to the depositor; and

• (c) a liability of such a description that, if it had been a liability of the depositor (and the withdrawal were to be disregarded), the whole or any part of it could have been discharged, immediately before the time of the payment mentioned in subsection (1)(b) above, by the application of that deposit and of accrued interest thereon.

• (3) Subject to the following provisions of this section, the amount of the compensation to which the depositor is entitled under this section in the case of any deposit withdrawn for cash shall be equal to the difference between—

• (a) the sum received as mentioned in subsection (1)(a) above on the withdrawal; and

• (b) the sum that would have been received if interest had accrued on the relevant part of the sum received at the rate applicable under the relevant terms to sums applied in the payment of tax, instead of at the rate applicable to a withdrawal for cash.

• (4) In subsection (3) above, the reference to the relevant part of the sum received on the withdrawal of a deposit is a reference to the following amount, that is to say—

• (a) in a case where the sum received on the withdrawal is equal to or smaller than the amount of the liability discharged by the payment mentioned in subsection (1)(b) above, the amount equal to such part of the sum actually received as does not represent interest that has accrued under the relevant terms; and

• (b) in any other case, to the amount which would have been the amount specified in paragraph (a) above if the sum actually received on the withdrawal had been equal to the amount of qualifying tax liability so discharged.

• (5) The amount of compensation to which any person is entitled under this section shall also include an amount equal to interest, for the period from the withdrawal mentioned in subsection (1)(a) above until the payment of the compensation, on the amount determined in accordance with subsection (3) above; and a liability to compensation under this section shall not bear interest apart from in accordance with this subsection.

• (6) Section 178 of the Finance Act 1989 (interest rates) shall apply to subsection (5) above for determining the rate of the interest treated, by virtue of that subsection, as included in any compensation under this section; and any regulations under that section which are in force at the passing of this Act shall be deemed, subject to the powers of the Treasury under that section, to have effect in relation to this section as they have effect in relation to the enactments specified in subsection (2)(f) of that section (interest on overdue tax).

• (7) The part of any compensation under this section that represents interest under subsection (5) above shall not be treated as included in the income of the depositor for the purposes of income tax; but the remainder shall be chargeable to income tax under Chapter 2 of Part 4 of the Income Tax (Trading and Other Income) Act 2005 (interest).

• (8) No compensation shall be paid under this section unless a claim for it has been made to the Board.

• (9) Where any claim is made under this section with respect to any withdrawal for cash of a tax deposit—

• (a) this section shall have effect if there is, in the period mentioned in subsection (1)(c) above, more than one such payment as is mentioned in subsection (1)(b) above as if (subject to paragraph (b) below) all the payments in that period were, for the purposes of that claim, to be aggregated and treated as one such payment; and

• (b) the amount of compensation payable under this section on that claim shall be computed without regard to so much of any payment discharging a qualifying tax liability as, in pursuance of any claim under this section, has been or is to be so taken into account as to affect the amount of compensation payable in the case of any other withdrawal.

• (10) Sums required by the Board for paying compensation under this section shall be issued to the Board by the Treasury out of the National Loans Fund.

• (11) A withdrawal for cash of a tax deposit shall be taken for the purposes of this section to occur at the same time as, under the relevant terms, it is deemed to occur for the purposes of the calculation of interest on the amount withdrawn.

• (12) This section shall be construed as one with the Tax Acts, and in this section—

• (a) references to a tax deposit are references to the whole or any part of any deposit in respect of which a certificate of tax deposit has been issued by the Treasury under section 12 of the National Loans Act 1968; and

• (b) references to the relevant terms, in relation to a tax deposit, are references to the terms applicable to that deposit and to the certificate issued in respect of it.

Amendment of the Exchequer and Audit Departments Act 1866

158

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

Ports levy

159

• (1) In Part I of the Ports Act 1991 (transfer of statutory port undertakings), after section 15 (duty to provide information for purposes of levy) insert—

(15A) (1) Where a notice of assessment has been served under section 14(2) above on a former relevant port authority (“the authority”), the authority may, within the period mentioned in section 14(3) above, by notice in writing request the appropriate Minister to reconsider the amount of the assessment. The request shall set out the grounds on which the authority allege that the amount assessed is incorrect. (2) If it appears to the Minister that there are reasonable grounds for believing that the amount of the assessment may be excessive, he may direct that section 14(3) and (4) above shall not apply to the whole amount of the assessment but only to such lesser amount as he may specify. (3) If a request for reconsideration is duly made, the appropriate Minister shall reconsider the amount of the assessment and may confirm or reduce it. An appeal lies to the High Court or, in Scotland, to the Court of Session as the Court of Exchequer in Scotland from any decision of the Minister under this subsection. (4) The appropriate Minister may reconsider the amount of an assessment under section 14(2) above in any other case, if he thinks fit, and may confirm or reduce it. (5) When the amount of the assessment is finally determined— (a) if the amount of the assessment is less than the amount paid by the authority, the appropriate Minister shall make such payment to the authority as is required to put the authority in the same position as if the reduced amount had been specified in the original assessment; (b) if a further amount is payable by the authority, section 14(3) and (4) above shall apply in relation to that amount as if the reference to the date of issue of the notice of assessment were a reference to the date of the determination. (6) Except as provided by this section a notice of assessment under section 14(2) above shall not be questioned in any legal proceedings whatsoever.

.

• (2) Sections 115 to 120 of the Finance Act 1990 (levy on privatisation of certain ports) shall cease to have effect.

• (3) An Order in Council under paragraph 1(1)(b) of Schedule 1 to the Northern Ireland Act 1974 (legislation for Northern Ireland in the interim period) which states that it is made only for purposes corresponding to those of subsection (1) above—

• (a) shall not be subject to paragraph 1(4) and (5) of that Schedule (affirmative resolution of both Houses of Parliament), but

• (b) shall be subject to annulment in pursuance of a resolution of either House of Parliament.

Tax simplification.

160

General

Interpretation

161

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

• (2) In Part III of this Act “the Management Act” means the Taxes Management Act 1970.

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

Repeals

162

The provisions specified in Schedule 29 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

163

This Act may be cited as the Finance Act 1995.

SCHEDULE 1

Part I — Wine or made-wine of a strength not exceeding 22 per cent.

Part II — Wine or made-wine of a strength exceeding 22 per cent.

SCHEDULE 2

The Alcoholic Liquor Duties Act 1979

1

In section 4(1) of the Alcoholic Liquor Duties Act 1979 (interpretation)—

• (a) for the definition of “authorised methylator” there shall be substituted the following definition—

“authorised denaturer” means a person authorised under section 75(1) below to denature dutiable alcoholic liquor;

• (b) in the definition of “British compounded spirits”, for “methylated spirits” there shall be substituted “ denatured alcohol ”;

• (c) after the definition of “compounder” there shall be inserted the following definition—

“denatured alcohol” means denatured alcohol within the meaning of section 5 of the Finance Act 1995, and references to denaturing a liquor are references to subjecting it to any process by which it becomes denatured alcohol;

• (d) for the definition of “licensed methylator” there shall be substituted the following definition—

“licensed denaturer” means a person holding a licence under section 75(2) below;

.

2

Section 9 of that Act (remission of duty on spirits for methylation) shall cease to have effect.

3

In section 10 of that Act (remission of duty on spirits), for “methylated spirits” there shall be substituted “ denatured alcohol ”.

4

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

5

In sections 75, 77, 79 and 80 of that Act (which contain provisions regulating methylation)—

• (a) for the words “methylate”, “methylates”, “methylator” and “methylators”, wherever they occur, and for the word “methylated”, where it occurs outside the expression “methylated spirits”, there shall be substituted, respectively, “ denature ”, “ denatures ”, “ denaturer ”, “ denaturers ” and “ denatured ”;

• (b) for the words “methylation” and “methylating”, wherever they occur, there shall be substituted, in each case, “ denaturing ”;

• (c) for the word “spirits”, wherever it occurs outside the expression “methylated spirits”, there shall be substituted “ dutiable alcoholic liquor ”;

• (d) for the words “methylated spirits”, wherever they occur, there shall be substituted “ denatured alcohol ”.

6

In section 77(2) of that Act (provisions supplemental to powers to make regulations), after paragraph (a) there shall be inserted the following paragraph—

(aa) frame any provision of the regulations with respect to the supply, receipt or use of denatured alcohol by reference to matters to be contained from time to time in a notice published in accordance with the regulations by the Commissioners and having effect until withdrawn in accordance with the regulations; and

.

7

For section 78 of that Act (additional provisions relating to methylated spirits) there shall be substituted the following section—

(78) (1) This subsection applies if, at any time when an account is taken and a balance struck of the quantity of any kind of denatured alcohol in the possession of an authorised or licensed denaturer, there is a difference between— (a) the quantity (“the actual amount”) of the dutiable alcoholic liquor of any description in the denatured alcohol in his possession; and (b) the quantity (“the proper amount”) of dutiable alcoholic liquor of that description which, according to any such accounts as are required to be kept by virtue of any regulations under section 77 above, ought to be in the denatured alcohol in his possession. (2) Subsection (1) above shall not apply if the difference constitutes— (a) an excess of the actual amount over the proper amount of not more than 1 per cent. of the aggregate of— (i) the quantity of dutiable alcoholic liquor of the description in question in the balance of dutiable alcoholic liquor struck when an account was last taken; and (ii) the quantity of dutiable alcoholic liquor of that description which has since been lawfully added to the denaturer’s stock; or (b) a deficiency such that the actual amount is less than the proper amount by not more than 2 per cent. of that aggregate. (3) If, where subsection (1) above applies, the actual amount exceeds the proper amount, the relevant amount of any dutiable alcoholic liquor of the description in question which is in the possession of the denaturer shall be liable to forfeiture; and for this purpose the relevant amount is the amount corresponding to the amount of the excess or such part of that amount as the Commissioners consider appropriate. (4) If, where subsection (1) above applies, the actual amount is less than the proper amount, the denaturer shall, on demand by the Commissioners, pay on the amount of the deficiency, or on such part of it as the Commissioners may specify in the demand, the duty payable on dutiable alcoholic liquor of the description comprised in the deficiency. (5) If any person— (a) supplies to another, in contravention of any regulations under section 77 above, any denatured alcohol containing dutiable alcoholic liquor of any description, or (b) uses any such denatured alcohol in contravention of any such regulations, that person shall, on demand by the Commissioners, pay on the amount of dutiable alcoholic liquor of that description comprised, at the time of its supply or use, in the denatured alcohol that is so supplied or used, or on such part of it as the Commissioners may specify, the duty payable on dutiable alcoholic liquor of that description. (6) Any supply of denatured alcohol to a person who— (a) by virtue of any regulations under section 77 above is prohibited from receiving it unless authorised to do so by or under the regulations, and (b) is not so authorised in the case of the denatured alcohol supplied to him, shall be taken for the purposes of subsection (5) above to be a supply in contravention of those regulations. (7) A demand made for the purposes of subsection (4) or (5) above shall be combined, as if there had been a default such as is mentioned in that section, with an assessment and notification under section 12 of the Finance Act 1994 (assessments to excise duty) of the amount of duty due in consequence of the making of the demand.

The Finance Act 1994

8

In paragraph 3(1)(d) of Schedule 5 to the Finance Act 1994 (decisions under or for the purposes of section 9 or 10 of the Alcoholic Liquor Duties Act 1979 to be subject to review and appeal), for “section 9 or 10 (remission of duty on spirits for methylation or” there shall be substituted “ section 10 (remission of duty on spirits ”.

SCHEDULE 3

Introductory

1

The Betting and Gaming Duties Act 1981 shall be amended in accordance with paragraphs 2 to 11 below.

Amusement machine licences

2

• (1) In section 21 (gaming machine licences)—

• (a) in subsection (1), for the words “gaming machine” and “for gaming” there shall be substituted, respectively, “ amusement machine ” and “ for play ”;

• (b) in subsection (2), for “a gaming machine licence” there shall be substituted “ an amusement machine licence ”; and

• (c) in subsection (3), for “A gaming machine licence” there shall be substituted “ An amusement machine licence ”.

• (2) In subsection (3A) of that section (excepted machines), for paragraph (b) there shall be substituted the following paragraphs—

(b) a five-penny machine which is a prize machine without being a gaming machine or which (if it is a gaming machine) is a small-prize machine, or (c) a thirty-five-penny machine which is not a prize machine.

Amusement machine licence duty

3

• (1) In subsection (1) of section 22 (duty on gaming machine licences), for “gaming machine” there shall be substituted “ amusement machine ”.

• (2) In subsection (2) of that section (meaning of “small-prize machine”), for “a gaming machine is a small-prize machine if” there shall be substituted “ an amusement machine is a small-prize machine if it is a prize machine and ”.

Rate of duty

4

• (1) In subsection (1) of section 23 (determination of rate of duty by reference to Table), for “a gaming machine licence” there shall be substituted “ an amusement machine licence ”.

• (2) In subsection (2) of that section—

• (a) in paragraph (b), for “or column 3” there shall be substituted “ , column 3 or column 4 ”; and

• (b) in the words after that paragraph, for the words “gaming” and “or the rate in column 3” there shall be substituted, respectively, “ amusement ” and “ , the rate in column 3 or the rate in column 4 ”.

• (3) For the Table in that subsection (as substituted by section 13 of this Act) there shall be substituted the following Table—

(1) Period (in months) for which licence granted	(2) Machines that are not gaming machines	(3) Gaming machines that are small-prize machines or are five-penny machines without being small-prize machines	(4) Other machines
	£	£	£
1	30	60	150
2	50	105	275
3	75	155	400
4	95	205	520
5	120	250	645
6	140	295	755
7	160	340	880
8	185	390	1,005
9	205	435	1,115
10	225	480	1,235
11	240	510	1,305
12	250	535	1,375

Restrictions on provision of machines

5

In section 24 (restrictions on provision of gaming machines)—

• (a) for the words “Gaming machines”, “gaming machines” and “gaming machine”, wherever they occur, there shall be substituted, respectively, “ Amusement machines ”, “ amusement machines ” and “ amusement machine ”;

• (b) for the word “a”, where it occurs before “gaming machine” in subsection (5)(f), there shall be substituted “ an ”; and

• (c) for the words “for gaming”, wherever they occur, there shall be substituted “ for play ”.

Meaning of “amusement machine”

6

• (1) For subsections (1) to (3) of section 25 (meaning of “gaming machine”) there shall be substituted the following subsections—

(1) A machine is an amusement machine for the purposes of this Act if— (a) the machine is constructed or adapted for the playing of any game (whether a game of chance, a game of skill or a game of chance and skill combined); (b) the game is one played by means of the machine (whether automatically or by the operation of the machine by the player or players); (c) a player pays to play the game (except where he has an opportunity to play without payment as a result of having previously played successfully) either by inserting a coin or token into the machine or in some other way; (d) the machine automatically— (i) applies some or all of the rules of the game or displays or records scores in the game; and (ii) determines when a player who has paid to play a game by means of the machine can no longer play without paying again; and (e) the machine is a gaming machine, a video machine or a pinball machine. (1A) A machine constructed or adapted for the playing of a game is a gaming machine for the purposes of this Act if— (a) it is a prize machine; (b) the game which is played by means of the machine is a game of chance, a game of chance and skill combined or a pretended game of chance or of chance and skill combined; and (c) the outcome of the game is determined by the chances inherent in the action of the machine, whether or not provision is made for manipulation of the machine by a player; and for the purposes of this subsection a game in which the elements of chance can be overcome by skill shall be treated as a game of chance and skill combined if there is an element of chance in the game that cannot be overcome except by superlative skill. (1B) A machine constructed or adapted for the playing of a game is a video machine for the purposes of this Act if— (a) a micro-processor is used to control some or all of the machine’s functions; and (b) the playing of the game involves information or images being communicated or displayed to the player or players by means of any description of screen, other than one consisting only in a blank surface onto which light is projected. (1C) For the purposes of this Act an amusement machine is a prize machine unless it is constructed or adapted so that a person playing it once and successfully either receives nothing or receives only— (a) an opportunity, afforded by the automatic action of the machine, to play again (once or more often) without paying, or (b) a prize, determined by the automatic action of the machine and consisting in either— (i) money of an amount not exceeding the sum payable to play the machine once, or (ii) a token which is, or two or more tokens which in the aggregate are, exchangeable for money of an amount not exceeding that sum.

• (2) In subsection (4) of that section (machines playable by more than one person), for “a gaming machine” there shall be substituted “ a machine of any description ”.

• (3) For subsections (5) to (9) of that section there shall be substituted the following subsections—

(5) For the purposes of sections 21 to 24 above a machine (the actual machine) in relation to which the number determined in accordance with subsection (5A) below is more than one shall be treated (instead of as one machine) as if it were a number of machines (accountable machines) equal to the number so determined. (5A) That number is— (a) except where paragraph (b) below applies, the number of individual playing positions provided on the machine for persons to play simultaneously (whether or not while participating in the same game); and (b) where— (i) that machine is a video machine but not a gaming machine, and (ii) the number of such playing positions is more than the number of different screens used for the communication or display of information or images to any person or persons playing a game by means of the machine, the number of such screens. (6) Subsection (5) above does not apply in the case of any machine which is an excepted machine for the purposes of section 21 above or in the case of a pinball machine. (7) Any question whether the accountable machines are, or are not, machines falling within any of the following descriptions, that is to say— (a) gaming machines, (b) prize machines, (c) small-prize machines, or (d) five-penny machines, shall be determined according to whether or not the actual machine is a machine of that description, with the accountable machines being taken to be machines of the same description as the actual machine.

7

After section 25 there shall be inserted the following section—

(25A) (1) The Treasury may by order modify the provisions of section 25 above— (a) by adding to the machines for the time being specified in subsection (1)(e) of that section any description of machines which it appears to them, having regard to the use to which the machines are put, to be appropriate for the protection of the revenue so to add to those machines; or (b) by deleting any description of machines for the time being so specified. (2) An order under this section may make such incidental, consequential or transitional provision as the Treasury think fit, including provision modifying section 21 or section 25(5A) above for the purpose of— (a) specifying the circumstances (if any) in which a machine added to section 25(1)(e) above is to be an excepted machine for the purposes of section 21 above; or (b) determining the number which, in the case of a machine so added, is to be taken into account for the purposes of section 25(5) above.

Supplementary provisions

8

• (1) In section 26 (supplementary provisions)—

• (a) for the words “gaming machine licence duty” in subsection (1) there shall be substituted “ amusement machine licence duty ”;

• (b) for the words “a gaming machine” and “gaming machines”, wherever they occur, there shall be substituted, respectively, “ an amusement machine ” and “ amusement machines ”; and

• (c) for the words “for gaming”, wherever they occur, there shall be substituted “ for play ”.

• (2) In subsection (2) of that section—

• (a) after the definition of “United Kingdom” there shall be inserted the following definitions—

“video machine” has the meaning given by section 25(1B) above; “prize machine” has the meaning given by section 25(1C) above;

and

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

(2A) References in sections 21 to 25 above and in this section and Schedule 4 to this Act to a game, in relation to any machine, include references to a game in the nature of a quiz or puzzle and to a game which is played solely by way of a pastime or against the machine, as well as one played wholly or partly against one or more contemporaneous or previous players.

9

• (1) In sections 31 and 33(2) (protection of officers and savings for prohibitions of gaming etc.), for the words “gaming machine licences”, in each case, there shall be substituted “ amusement machine licences ”.

• (2) In section 32(3) (orders subject to affirmative procedure), for “or 14(3)” there shall be substituted “ , 14(3) or 25A ”.

• (3) In section 33(1) (interpretation), in the definition of “gaming”, the words “(except where it refers to a machine provided for gaming)” shall be omitted.

10

In Schedule 3 (bingo duty)—

• (a) in paragraph 5(1)(b), for “a gaming machine licence” there shall be substituted “ an amusement machine licence ”; and

• (b) in paragraph 6, for “a gaming machine” there shall be substituted “ an amusement machine ”.

11

• (1) In Schedule 4 (supplementary provisions in relation to gaming machine licence duty)—

• (a) for the words “gaming machine” and “gaming machines”, wherever they occur, there shall be substituted, respectively, “ amusement machine ” and “ amusement machines ”; and

• (b) for the indefinite article, wherever it occurs before an expression amended by paragraph (a) above, there shall be substituted “ An ” or “ an ”, as the case may require.

• (2) In paragraph 1(2) of that Schedule (conditions of exemption for charitable entertainments etc.)—

• (a) in paragraph (a), for “of gaming by means of any machine” there shall be substituted “ from any amusement machines ”; and

• (b) in paragraph (b), for “and any other provided for gaming” there shall be substituted “ and any other amusement machines provided ”.

• (3) In paragraph 2(2)(c) of that Schedule (conditions of exemption for pleasure fairs), for “and any other provided for gaming” there shall be substituted “ and any other amusement machines provided ”.

• (4) In paragraph 4 of that Schedule—

• (a) for the words “small-prize machines”, wherever they occur, there shall be substituted “ relevant machines ”; and

• (b) after sub-paragraph (7) there shall be inserted the following sub-paragraph—

(7A) An amusement machine is a relevant machine for the purposes of this paragraph unless it is a gaming machine which is not a small-prize machine.

;

and in relation to the winter period beginning with November 1995, sub-paragraph(4) of that paragraph shall have effect as if the references by virtue of this paragraph to an amusement machine licence included references to a gaming machine licence.

• (5) After paragraph 7 of that Schedule there shall be inserted the following paragraph—

(7A) (1) The Commissioners may make and publish arrangements setting out the circumstances in which, and the conditions subject to which, a person to whom an amusement machine licence is granted for a period of twelve months may, at his request and if the Commissioners think fit, be permitted to pay the duty on that licence by regular instalments during the period of the licence, instead of at the time when it is granted. (2) Arrangements under this paragraph shall provide for the amount of each instalment to be such that the aggregate amount of all the instalments to be paid in respect of any licence is an amount equal to 105 per cent. of what would have been the duty on that licence apart from this paragraph. (3) Sub-paragraph (4) below applies if a person who has been permitted, in accordance with arrangements under this paragraph, to pay the duty on any amusement machine licence by instalments— (a) fails to pay any instalment at the time when it becomes due in accordance with the arrangements; and (b) does not make good that failure within seven days of being required to do so by notice given by the Commissioners. (4) Where this sub-paragraph applies— (a) the licence shall be treated as having ceased to be in force as from the time when the instalment became due; (b) the person to whom the licence was granted shall become liable to any unpaid duty to which he would have been liable under paragraph 11(1C) below if he had surrendered the licence at that time; and (c) any amusement machines found on the premises to which the licence related shall be liable to forfeiture. (5) Sections 14 to 16 of the Finance Act 1994 (review and appeals) shall have effect in relation to any decision of the Commissioners refusing an application for permission to pay duty by instalments in accordance with arrangements under this paragraph as if that decision were a decision of a description specified in Schedule 5 to that Act.

• (6) In paragraph 11 of that Schedule (surrender), after sub-paragraph (1B) there shall be inserted the following sub-paragraph—

(1C) Where, in a case where duty is being paid in accordance with arrangements made under paragraph 7A above, the amount of duty actually paid on a licence that is surrendered is less than the amount which would have been paid on that licence if the period for which it was granted had been reduced by the number of complete months in that period which have not expired when the licence is surrendered, the difference between those amounts shall be treated as unpaid duty.

• (7) Paragraph 13 of that Schedule (labelling and marking of machines) shall cease to have effect.

• (8) In paragraph 14 of that Schedule (power to enter premises), for the words “for gaming” there shall be substituted “ for play ”.

• (9) In paragraph 16 of that Schedule (enforcement), after sub-paragraph (1) there shall be inserted the following sub-paragraph—

(1A) This paragraph does not apply to any contravention or failure to comply with arrangements under paragraph 7A above or to any failure or refusal to comply with a requirement made under or for the purposes of any such arrangements.

• (10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Consequential amendment of the Customs and Excise Management Act 1979

12

In section 102(3)(a) of the Customs and Excise Management Act 1979 (penalty for failure to deliver up a licence), for “a gaming machine licence” there shall be substituted “ an amusement machine licence ”.

SCHEDULE 4

Part I — Introduction

1

In this Schedule “the 1994 Act” means the Vehicle Excise and Registration Act 1994.

Part II — Exemptions

Abolition of certain exemptions

2

The following paragraphs of Schedule 2 to the 1994 Act (exempt vehicles) shall be omitted—

• (a) paragraph 1 (electrically propelled vehicles);

• (b) paragraph 12 (road construction vehicles);

• (c) paragraph 13 (road rollers);

• (d) paragraph 14 (snow clearing vehicles);

• (e) paragraph 15 (gritting vehicles);

• (f) paragraph 16 (street cleansing vehicles);

• (g) paragraph 17 (tower wagons used solely in connection with street lighting);

• (h) paragraph 21 (vehicles used for short journeys between different parts of person’s land).

Exemption for police vehicles

3

In Schedule 2 to the 1994 Act the following shall be inserted after paragraph 3—

(3A) A vehicle is an exempt vehicle when it is being used for police purposes.

Exemption for vehicles used between different parts of land

4

In Schedule 2 to the 1994 Act the following shall be inserted after paragraph 20—

(20A) A vehicle is an exempt vehicle if— (a) it is used only for purposes relating to agriculture, horticulture or forestry, (b) it is used on public roads only in passing between different areas of land occupied by the same person, and (c) the distance it travels on public roads in passing between any two such areas does not exceed 1.5 kilometres.

Commencement

5

This Part of this Schedule shall come into force on 1st July 1995.

Part III — Rates

General

6

• (1) In Schedule 1 to the 1994 Act (annual rates of duty) the following paragraph shall be substituted for paragraph 1 (annual rate of duty where no other rate specified)—

(1) (1) The annual rate of vehicle excise duty applicable to a vehicle in respect of which no other annual rate is specified by this Schedule is— (a) if it was constructed after 1946, the general rate; (b) if it was constructed before 1947, the reduced rate. (2) The general rate is £135. (3) The reduced rate is 50 per cent. of the general rate. (4) Where an amount arrived at in accordance with sub-paragraph (3) is an amount— (a) which is not a multiple of £5, and (b) which on division by five does not produce a remainder of £2.50, the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £5. (5) Where an amount arrived at in accordance with sub-paragraph (3) is an amount which on division by five produces a remainder of £2.50, the rate is the amount arrived at increased by £2.50.

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

Motorcycles

7

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

Buses etc.

8

In Schedule 1 to the 1994 Act the following shall be substituted for Part III (hackney carriages)—

(3) (1) The annual rate of vehicle excise duty applicable to a bus is— (a) if its seating capacity is nine to sixteen, the same as the basic goods vehicle rate; (b) if its seating capacity is seventeen to thirty-five, 133 per cent. of the basic goods vehicle rate; (c) if its seating capacity is thirty-six to sixty, 200 per cent. of the basic goods vehicle rate; (d) if its seating capacity is over sixty, 300 per cent. of the basic goods vehicle rate. (2) In this paragraph “bus” means a vehicle which— (a) is a public service vehicle (within the meaning given by section 1 of the Public Passenger Vehicles Act 1981), and (b) is not an excepted vehicle. (3) For the purposes of this paragraph an excepted vehicle is— (a) a vehicle which has a seating capacity under nine, (b) a vehicle which is a community bus, (c) a vehicle used under a permit granted under section 19 of the Transport Act 1985 (educational and other bodies) and used in circumstances where the requirements mentioned in subsection (2) of that section are met, or (d) a vehicle used under a permit granted under section 10B of the Transport Act (Northern Ireland) 1967 (educational and other bodies) and used in circumstances where the requirements mentioned in subsection (2) of that section are met. (4) In sub-paragraph (3)(b) “community bus” means a vehicle— (a) used on public roads solely in accordance with a community bus permit (within the meaning given by section 22 of the Transport Act 1985), and (b) not used for providing a service under an agreement providing for service subsidies (within the meaning given by section 63(10)(b) of that Act). (5) For the purposes of this paragraph the seating capacity of a vehicle shall be determined in accordance with regulations made by the Secretary of State. (6) In sub-paragraph (1) references to the basic goods vehicle rate are to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms. (7) Where an amount arrived at in accordance with sub-paragraph (1)(b), (c) or (d) is an amount— (a) which is not a multiple of £10, and (b) which on division by ten does not produce a remainder of £5, the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £10. (8) Where an amount arrived at in accordance with sub-paragraph (1)(b), (c) or (d) is an amount which on division by ten produces a remainder of £5, the rate is the amount arrived at increased by £5.

Special vehicles

9

• (1) Part IV of Schedule 1 to the 1994 Act (special machines) shall be amended as follows.

• (2) For the heading “SPECIAL MACHINES” there shall be substituted “ SPECIAL VEHICLES ”.

• (3) In paragraph 4(1) (annual rate of £35) for the words “special machine is £35” there shall be substituted “ special vehicle is the same as the basic goods vehicle rate ”.

• (4) In paragraph 4(2) (definition of “special machine”)—

• (a) for the words “ “special machine” means” there shall be substituted “ “special vehicle” means a vehicle which has a revenue weight exceeding 3,500 kilograms and is ”;

• (b) paragraphs (a), (b) and (f) (tractors, agricultural engines and mowing machines) shall be omitted;

• (c) after paragraph (e) there shall be inserted—

(ee) a road roller.

• (5) Paragraph 4(3) (definition of “tractor”) shall be omitted.

• (6) The following sub-paragraph shall be inserted after sub-paragraph (6) of paragraph 4—

(7) In sub-paragraph (1) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms.

Special concessionary vehicles

10

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

Recovery vehicles

11

• (1) Paragraph 5 of Schedule 1 to the 1994 Act (recovery vehicles) shall be amended as follows.

• (2) In sub-paragraph (1) (annual rate of duty of £85) for the words “is £85” there shall be substituted

is— (a) if it has a revenue weight exceeding 3,500 kilograms and not exceeding 12,000 kilograms, the same as the basic goods vehicle rate; (b) if it has a revenue weight exceeding 12,000 kilograms and not exceeding 25,000 kilograms, 300 per cent. of the basic goods vehicle rate; (c) if it has a revenue weight exceeding 25,000 kilograms, 500 per cent. of the basic goods vehicle rate.

• (3) The following sub-paragraphs shall be inserted after sub-paragraph (5)—

(6) In sub-paragraph (1) references to the basic goods vehicle rate are to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms. (7) Where an amount arrived at in accordance with sub-paragraph (1)(b) or (c) is an amount— (a) which is not a multiple of £10, and (b) which on division by ten does not produce a remainder of £5, the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £10. (8) Where an amount arrived at in accordance with sub-paragraph (1)(b) or (c) is an amount which on division by ten produces a remainder of £5, the rate is the amount arrived at increased by £5.

Vehicles used for exceptional loads

12

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

Haulage vehicles

13

• (1) Paragraph 7 of Schedule 1 to the 1994 Act (haulage vehicles) shall be amended as follows.

• (2) In sub-paragraph (1) for paragraphs (a) and (b) (rate of £100 for showmen’s vehicles and of £330 for other haulage vehicles) there shall be substituted—

(a) if it is a showman’s vehicle, the same as the basic goods vehicle rate; (b) in any other case, the general haulage vehicle rate.

• (3) The following sub-paragraphs shall be inserted after sub-paragraph (2)—

(3) In sub-paragraph (1) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms. (4) In sub-paragraph (1) the reference to the general haulage vehicle rate is to 75 per cent. of the rate applicable, by virtue of sub-paragraph (1) of paragraph 11, to a tractive unit which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 12,000 kilograms and not exceeding 16,000 kilograms. (5) Where an amount arrived at in accordance with sub-paragraph (4) is an amount— (a) which is not a multiple of £10, and (b) which on division by ten does not produce a remainder of £5, the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £10. (6) Where an amount arrived at in accordance with sub-paragraph (4) is an amount which on division by ten produces a remainder of £5, the rate is the amount arrived at increased by £5.

Goods vehicles

14

• (1) Part VIII of Schedule 1 to the 1994 Act (goods vehicles) shall be amended as follows.

• (2) Paragraph 8 (basic rate) shall be omitted.

• (3) In paragraph 9(1) (rates of duty for rigid goods vehicles)—

• (a) at the beginning there shall be inserted “ Subject to sub-paragraphs (2) and (3), ”;

• (b) for the words “a plated gross weight (or, in Northern Ireland, a relevant maximum weight) exceeding 7,500 kilograms” there shall be substituted “ a revenue weight exceeding 3,500 kilograms ”;

• (c) in paragraph (a) for the words “plated gross weight (or relevant maximum weight)” there shall be substituted “ revenue weight ”.

• (4) The following table shall be substituted for the table in paragraph 9(1)—

Revenue weight of vehicle	Revenue weight of vehicle	Rate	Rate	Rate
(1)	(2)	(3)	(4)	(5)
Exceeding	Not Exceeding	Two axle vehicle	Three axle vehicle	Four or more axle vehicle
kgs3,5007,50012,00013,00014,00015,00017,00019,00021,00023,00025,00027,00029,00031,000	kgs7,50012,00013,00014,00015,00017,00019,00021,00023,00025,00027,00029,00031,00044,000	£1502904506308101,2801,2801,2801,2801,2801,2801,2801,2801,280	£1502904704704704708209901,4202,1602,2602,2602,2602,260	£1502903403403403403403404908001,4202,2403,2504,250

• (5) For sub-paragraph (2) of paragraph 9 there shall be substituted the following sub-paragraphs—

(2) The annual rate of vehicle excise duty applicable— (a) to any rigid goods vehicle which is a showman’s goods vehicle with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms, and (b) to any rigid goods vehicle which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, shall be the basic goods vehicle rate. (3) The annual rate of vehicle excise duty applicable to a rigid goods vehicle which has a revenue weight exceeding 44,000 kilograms and is not an island goods vehicle shall be the heavy tractive unit rate. (4) In sub-paragraph (2) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1), to a rigid goods vehicle which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms. (5) In sub-paragraph (3) the reference to the heavy tractive unit rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 11, to a tractive unit which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 38,000 kilograms and not exceeding 44,000 kilograms.

• (6) In paragraph 10(1) (trailer supplement) for the words “plated gross weight (or relevant maximum weight)”—

• (a) in the first place where they occur, there shall be substituted “ revenue weight ”; and

• (b) in the second and third places where they occur, there shall be substituted “ plated gross weight ”.

• (7) In paragraph 10(2) (lower rate of trailer supplement)—

• (a) the words “(or relevant maximum weight)” shall be omitted; and

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (8) In paragraph 10(3) (higher rate of trailer supplement)—

• (a) the words “(or relevant maximum weight)” shall be omitted; and

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (10) Paragraph 10(4) (reference to paragraph 12) shall be omitted.

• (11) In paragraph 11(1) (rates of duty for tractive units)—

• (a) at the beginning there shall be inserted “ Subject to sub-paragraphs (2) and (3), ”;

• (b) for the words “a plated train weight (or, in Northern Ireland, a relevant maximum train weight) exceeding 7,500 kilograms” there shall be substituted “ a revenue weight exceeding 3,500 kilograms ”;

• (c) in paragraph (a) for the words “plated train weight (or relevant maximum train weight)” there shall be substituted “ revenue weight ”.

• (12) The following table shall be substituted for the table in paragraph 11(1)—

Revenue weight of tractive unit	Revenue weight of tractive unit	Rate for tractive unit with two axles	Rate for tractive unit with two axles	Rate for tractive unit with two axles	Rate for tractive unit with three or more axles	Rate for tractive unit with three or more axles	Rate for tractive unit with three or more axles
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
Exceeding	Not exceeding	Any no. of semi-trailer axles	2 or more semi-trailer axles	3 or more semi-trailer axles	Any no. of semi-trailer axles	2 or more semi-trailer axles	3 or more semi-trailer axles
kgs3,5007,50012,00016,00020,00023,00026,00028,00031,00033,00034,00036,00038,000	kgs7,50012,00016,00020,00023,00026,00028,00031,00033,00034,00036,00038,00044,000	£1502904405007801,1501,1501,6802,4505,0005,0005,0005,000	£1502904404404405701,0901,6802,4505,0005,0005,0005,000	£1502904404404404404401,0501,6801,6802,7503,1003,100	£1502904404404405701,0901,6802,4502,4502,4502,7302,730	£1502904404404404404406409701,4202,0302,7302,730	£1502904404404404404404404405508301,2401,240

• (13) For sub-paragraph (2) of paragraph 11 there shall be substituted the following sub-paragraphs—

(2) The annual rate of vehicle excise duty applicable— (a) to any tractive unit which is a showman’s goods vehicle with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms, and (b) to any tractive unit which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, shall be the basic goods vehicle rate. (3) The annual rate of vehicle excise duty applicable to a tractive unit which has a revenue weight exceeding 44,000 kilograms and is not an island goods vehicle shall be the heavy tractive unit rate. (4) In sub-paragraph (2) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms. (5) In sub-paragraph (3) the reference to the heavy tractive unit rate is to the rate applicable, by virtue of sub-paragraph (1), to a tractive unit which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 38,000 kilograms and not exceeding 44,000 kilograms.

• (14) Paragraph 12 (farmers’ goods vehicles and showmen’s goods vehicles) shall be omitted.

• (15) In paragraph 13(1) (regulations for reducing plated weights) for the words from “its plated gross weight” to “weight specified” there shall be substituted “ its revenue weight were such lower weight as may be specified ”.

• (16) In paragraph 14 (vehicles for conveying machines) sub-paragraphs (b) and (c) shall be omitted.

• (17) In paragraph 17(1) (meaning of “trailer”)—

• (a) at the end of paragraph (a) there shall be inserted “ or ”;

• (b) paragraphs (c) to (e) (road construction vehicles, certain farming implements drawn by farmer’s goods vehicle, and certain trailers used to carry gas for propulsion, excluded from meaning of “trailer”) shall be omitted.

• (18) Paragraph 17(2) (interpretation of paragraph 17(1)(e)) shall be omitted.

• (19) The following shall be inserted after paragraph 17—

(18) (1) In this Part “island goods vehicle” means any goods vehicle which— (a) is kept for use wholly or partly on the roads of one or more small islands; and (b) is not kept or used on any mainland road, except in a manner authorised by sub-paragraph (2) or (3). (2) The keeping or use of a goods vehicle on a mainland road is authorised by this sub-paragraph if— (a) the road is one used for travel between a landing place and premises where vehicles disembarked at that place are loaded or unloaded, or both; (b) the length of the journey, using that road, from that landing place to those premises is not more than five kilometres; (c) the vehicle in question is one which was disembarked at that landing place after a journey by sea which began on a small island; and (d) the loading or unloading of that vehicle is to take place, or has taken place, at those premises. (3) The keeping or use of a goods vehicle on a mainland road is authorised by this sub-paragraph if— (a) that vehicle has a revenue weight not exceeding 17,000 kilograms; (b) that vehicle is normally kept at a base or centre on a small island; and (c) the only journeys for which that vehicle is used are ones that begin or end at that base or centre. (4) References in this paragraph to a small island are references to any such island falling within sub-paragraph (5) as may be designated as a small island by an order made by the Secretary of State. (5) An island falls within this sub-paragraph if— (a) it has an area of 230,000 hectares or less; and (b) the absence of a bridge, causeway, tunnel, ford or other way makes it at all times impracticable for road vehicles to be driven under their own power from that island as far as the mainland. (6) The reference in sub-paragraph (5) to driving a road vehicle as far as the mainland is a reference to driving it as far as any public road in the United Kingdom which is not on an island with an area of 230,000 hectares or less and is not a road connecting two such islands. (7) In this paragraph— - “island” includes anything that is an island only when the tide reaches a certain height; - “landing place” means any place at which vehicles are disembarked after sea journeys; - “mainland road” means any public road in the United Kingdom, other than one which is on a small island or which connects two such islands; and - “road vehicles” means vehicles which are designed or adapted primarily for being driven on roads and which do not have any special features for facilitating their being driven elsewhere; and references in this paragraph to the loading or unloading of a vehicle include references to the loading or unloading of its trailer or semi-trailer.

Charge at higher rate

15

In section 17 of the 1994 Act (exceptions from charge at higher rate) the following provisions shall be omitted—

• (a) subsections (3) to (5) (provisions about farmers’ goods vehicles);

• (b) subsections (6) and (7) (agricultural tractors and farmers’ goods vehicles in Northern Ireland).

Commencement

16

• (1) This Part of this Schedule shall apply in relation to licences taken out on or after 1st July 1995.

• (2) This Part of this Schedule shall also apply in relation to any use after 30th June 1995 of a vehicle which—

• (a) had a plated gross weight or plated train weight (or, in Northern Ireland, a relevant maximum weight or relevant maximum train weight) on that date, and

• (b) at the time when it is used has a confirmed maximum weight which, if that had been its plated gross weight or plated train weight (or relevant maximum weight or relevant maximum train weight) on that date, would have brought it within a description of vehicle to which a higher rate of duty was applicable on that date.

Part IV — Rates: Supplementary

Introduction

17

This Part of this Schedule (which supplements provisions of Part III of this Schedule) makes—

• (a) provision for determining the revenue weight of a vehicle, and

• (b) consequential amendments.

Issue of vehicle licences

18

In section 7(3) of the 1994 Act (matters that may be contained in declarations and particulars to be made or furnished by applicants for licences) for paragraph (b) there shall be substituted—

(b) the vehicle’s revenue weight, (ba) the place where the vehicle has been or is normally kept, and

.

Exchange of licences

19

In section 15(4) of the 1994 Act (exchange of licences where higher rate becomes chargeable) at the beginning there shall be inserted “ Subject to section 7(5), ”.

Exceptions from charge at higher rate

20

In section 16 of the 1994 Act (exceptions from charge at higher rate) in each of subsections (2)(b)(i), (4)(b)(i) and (6)(b)(i) for the words “a plated train weight (or, in Northern Ireland, a relevant maximum train weight)” there shall be substituted “ a revenue weight ”.

Combined road and rail transport

21

In section 20 of the 1994 Act (combined road and rail transport) for subsection (3) there shall be substituted the following subsection—

(3) In this section “relevant goods vehicle” means any vehicle the rate of duty applicable to which is provided for in Part VIII of Schedule 1 or which would be such a vehicle if Part VI of that Schedule did not apply to the vehicle.

Relevant higher rate used in calculating penalty

22

In section 39 of the 1994 Act (relevant higher rate used in calculating penalty)—

• (a) in subsection (2)(a) for the words “plated gross weight or plated train weight (or, in Northern Ireland, a relevant maximum weight or relevant maximum train weight)” there shall be substituted “ revenue weight ”;

• (b) in each of subsections (4)(a) and (5)(a) for the words “plated gross weight or plated train weight (or, in Northern Ireland, relevant maximum weight or relevant maximum train weight)” there shall be substituted “ revenue weight ”;

• (c) in the words after paragraph (b) of each of subsections (4) and (5) for the words “plated gross weight or plated train weight (or relevant maximum weight or relevant maximum train weight)” there shall be substituted “ revenue weight ”.

Relevant period used in calculating penalty

23

In section 40(2) of the 1994 Act (relevant period used in calculating penalty)—

• (a) for the words “plated gross weight or a plated train weight (or, in Northern Ireland, a relevant maximum weight or relevant maximum train weight)” there shall be substituted “ revenue weight ”;

• (b) for the words “was plated with (or rated at) the higher weight” there shall be substituted “ became a vehicle with a higher revenue weight ”.

False or misleading information etc.

24

In section 45 of the 1994 Act (false or misleading information) after subsection (3) there shall be inserted the following subsections—

(3A) A person who, in supplying information or producing documents for the purposes of any regulations made under section 61A— (a) makes a statement which to his knowledge is false or in any material respect misleading or recklessly makes a statement which is false or in any material respect misleading, or (b) produces or otherwise makes use of a document which to his knowledge is false or in any material respect misleading, is guilty of an offence. (3B) A person who— (a) with intent to deceive, forges, alters or uses a certificate issued by virtue of section 61A; (b) knowing or believing that it will be used for deception lends such a certificate to another or allows another to alter or use it; or (c) without reasonable excuse makes or has in his possession any document so closely resembling such a certificate as to be calculated to deceive, is guilty of an offence.

25

In section 60(2) of the 1994 Act (orders subject to annulment), after “section 3(3)” there shall be inserted “ , paragraph 18(4) of Schedule 1 ”.

Meaning of “revenue weight”

26

Immediately before section 61 of the 1994 Act there shall be inserted the following section—

(60A) (1) Any reference in this Act to the revenue weight of a vehicle is a reference— (a) where it has a confirmed maximum weight, to that weight; and (b) in any other case, to the weight determined in accordance with the following provisions of this section. (2) For the purposes of this Act a vehicle which does not have a confirmed maximum weight shall have a revenue weight which, subject to the following provisions of this section, is equal to its design weight. (3) Subject to subsection (4), the design weight of a vehicle is, for the purposes of this section— (a) in the case of a tractive unit, the weight which is required, by the design and any subsequent adaptations of that vehicle, not to be exceeded by an articulated vehicle which— (i) consists of the vehicle and any semi-trailer capable of being drawn by it, and (ii) is in normal use and travelling on a road laden; and (b) in the case of any other vehicle, the weight which the vehicle itself is designed or adapted not to exceed when in normal use and travelling on a road laden. (4) Where, at any time, a vehicle— (a) does not have a confirmed maximum weight, (b) has previously had such a weight, and (c) has not acquired a different design weight by reason of any adaptation made since the most recent occasion on which it had a confirmed maximum weight, the vehicle’s design weight at that time shall be equal to its confirmed maximum weight on that occasion. (5) An adaptation reducing the design weight of a vehicle shall be disregarded for the purposes of this section unless it is a permanent adaptation. (6) For the purposes of this Act where— (a) a vehicle which does not have a confirmed maximum weight is used on a public road in the United Kingdom, and (b) at the time when it is so used— (i) the weight of the vehicle, or (ii) in the case of a tractive unit used as part of an articulated vehicle consisting of the vehicle and a semi-trailer, the weight of the articulated vehicle, exceeds what, apart from this subsection, would be the vehicle’s design weight, it shall be conclusively presumed, as against the person using the vehicle, that the vehicle has been temporarily adapted so as to have a design weight while being so used equal to the actual weight of the vehicle or articulated vehicle at that time. (7) For the purposes of this Act limitations on the space available on a vehicle for carrying a load shall be disregarded in determining the weight which the vehicle is designed or adapted not to exceed when in normal use and travelling on a road laden. (8) A vehicle which does not have a confirmed maximum weight shall not at any time be taken to have a revenue weight which is greater than the maximum laden weight at which that vehicle or, as the case may be, an articulated vehicle consisting of that vehicle and a semi-trailer may lawfully be used in Great Britain. (9) A vehicle has a confirmed maximum weight at any time if at that time— (a) it has a plated gross weight or a plated train weight; and (b) that weight is the maximum laden weight at which that vehicle or, as the case may be, an articulated vehicle consisting of that vehicle and a semi-trailer may lawfully be used in Great Britain; and the confirmed maximum weight of a vehicle with such a weight shall be taken to be the weight referred to in paragraph (a). (10) Where any vehicle has a special maximum weight in Northern Ireland which is greater than the maximum laden weight at which that vehicle or, as the case may be, an articulated vehicle consisting of that vehicle and a semi-trailer may lawfully be used in Great Britain, this section shall have effect, in relation to that vehicle, as if the references to Great Britain in subsections (8) and (9) were references to Northern Ireland. (11) For the purposes of this section a vehicle has a special maximum weight in Northern Ireland if an order under Article 29(3) of the Road Traffic (Northern Ireland) Order 1981 (authorisation of use on roads of vehicles and trailers not complying with regulations) has effect in relation to that vehicle for determining the maximum laden weight at which it may lawfully be used in Northern Ireland or, as the case may be, for determining the maximum laden weight at which an articulated vehicle consisting of that vehicle and a semi-trailer may lawfully be used there.

Interpretation

27

• (1) In subsection (3) of section 61 of the 1994 Act (meaning of “appropriate plate”)—

• (a) the word “ and ” shall be inserted at the end of paragraph (a); and

• (b) paragraph (c) (plated weight determined by reference to section 41 of the Road Traffic Act 1988) and the word “and” immediately preceding it shall be omitted.

• (2) After subsection (3) of that section there shall be inserted the following subsection—

(3A) Where it appears to the Secretary of State that there is a description of document which— (a) falls to be treated for some or all of the purposes of the Road Traffic Act 1988 as if it were a plating certificate, or (b) is issued under the law of any state in the European Economic Area for purposes which are or include purposes corresponding to those for which such a certificate is issued, he may by regulations provide for references in this section to a plating certificate to have effect as if they included references to a document of that description.

• (3) Subsections (4), (5) and (7) of that section (relevant weights in Northern Ireland and definition of “design weight”) shall be omitted.

Certificates as to vehicle weight

28

After section 61 of the 1994 Act there shall be inserted the following section—

(61A) (1) The Secretary of State may by regulations make provision— (a) for the making of an application to the Secretary of State for the issue of a certificate stating the design weight of a vehicle; (b) for the manner in which any determination of the design weight of any vehicle is to be made on such an application and for the issue of a certificate on the making of such a determination; (c) for the examination, for the purposes of the determination of the design weight of a vehicle, of that vehicle by such persons, and in such manner, as may be prescribed by the regulations; (d) for a certificate issued on the making of such a determination to be treated as having conclusive effect for the purposes of this Act as to such matters as may be prescribed by the regulations; (e) for the Secretary of State to be entitled, in cases prescribed by the regulations, to require the production of such a certificate before making a determination for the purposes of section 7(5); and (f) for appeals against determinations made in accordance with the regulations. (2) Regulations under this section may provide for an adaptation of a vehicle— (a) to be taken into account in determining the design weight of a vehicle in a case to which section 60A(6) does not apply, or (b) to be treated as permanent for the purposes of section 60A(5), if, and only if, it is an adaptation with respect to which a certificate has been issued under the regulations. (3) Regulations under this section may provide that such documents purporting to be plating certificates (within the meaning of Part II of the Road Traffic Act 1988) as satisfy requirements prescribed by the regulations are to have effect, for some or all of the purposes of this Act, as if they were certificates issued under such regulations. (4) Without prejudice to the generality of the preceding provisions of this section, regulations under this section may, in relation to— (a) the examination of a vehicle on an application under the regulations, or (b) any appeals against determinations made for the purposes of the issue of a certificate in accordance with the regulations, make provision corresponding to, or applying (with or without modifications), any of the provisions having effect by virtue of so much of sections 49 to 51 of the Road Traffic Act 1988 as relates to examinations authorised by virtue of, or appeals under, any of those sections. (5) In this section “design weight” has the same meaning as in section 60A.

Commencement

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Paragraph 16 above shall apply for the purposes of this Part of this Schedule as it applies for the purposes of Part III of this Schedule.

Part V — Licences

Applications for licences

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• (1) In section 7 of the 1994 Act (issue of vehicle licences)—

• (a) in subsection (1) (regulations about applications) for “prescribed by regulations made” there shall be substituted “ specified ”;

• (b) in subsection (2) for “prescribed” there shall be substituted “ specified ”.

• (2) In section 11 of the 1994 Act (issue of trade licences) in subsection (1) (regulations about applications)—

• (a) for “prescribed by regulations made” there shall be substituted “ specified ”;

• (b) for “so prescribed” there shall be substituted “ prescribed by regulations made by the Secretary of State ”.

• (3) This paragraph shall apply in relation to applications made after the day on which this Act is passed.

Duration of trade licences

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• (1) In section 13 of the 1994 Act (duration of trade licences) in subsection (1) at the end of paragraph (c) there shall be inserted “ and ending no later than the relevant date. ”

• (2) After subsection (1) of that section there shall be inserted—

(1A) In subsection (1)(c) “the relevant date” means— (a) in relation to a licence taken out for a period beginning with the first day of any of the months February to June in any year, 31st December of that year; (b) in relation to a licence taken out for a period beginning with the first day of any of the months August to December in any year, 30th June of the following year.

• (3) This paragraph shall apply in relation to licences taken out after the day on which this Act is passed.

Payment for licences by cheque

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• (1) The following section shall be inserted after section 19 of the 1994 Act—

(19A) (1) The Secretary of State may, if he thinks fit, issue a vehicle licence or a trade licence on receipt of a cheque for the amount of the duty payable on it. (2) In a case where— (a) a vehicle licence or a trade licence is issued to a person on receipt of a cheque which is subsequently dishonoured, and (b) the Secretary of State sends a notice by post to the person informing him that the licence is void as from the time when it was granted, the licence shall be void as from the time when it was granted. (3) In a case where— (a) a vehicle licence or a trade licence is issued to a person on receipt of a cheque which is subsequently dishonoured, (b) the Secretary of State sends a notice by post to the person requiring him to secure that the duty payable on the licence is paid within such reasonable period as is specified in the notice, (c) the requirement in the notice is not complied with, and (d) the Secretary of State sends a further notice by post to the person informing him that the licence is void as from the time when it was granted, the licence shall be void as from the time when it was granted. (4) Section 102 of the Customs and Excise Management Act 1979 (payment for excise licences by cheque) shall not apply in relation to a vehicle licence or a trade licence.

• (2) The following section shall be inserted after section 35 of the 1994 Act—

(35A) (1) In a case where— (a) a notice sent as mentioned in section 19A(2)(b) or a further notice sent as mentioned in section 19A(3)(d) requires the person to deliver up the licence within such reasonable period as is specified in the notice, and (b) the person fails to comply with the requirement within that period, he shall be liable on summary conviction to a penalty of an amount found under subsection (2). (2) The amount is whichever is the greater of— (a) level 3 on the standard scale; (b) an amount equal to five times the annual rate of duty that was payable on the grant of the licence or would have been so payable if it had been taken out for a period of twelve months.

• (3) In section 36 of the 1994 Act (dishonoured cheques: additional liability) in subsection (1) for the words from “102” to “cheque)” there shall be substituted “ 35A ”.

• (4) This paragraph shall apply in relation to licences taken out after the day on which this Act is passed.

Part VI — Registration

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In section 21 of the 1994 Act (registration of vehicles) at the beginning of subsections (1) and (2) there shall be inserted “ Subject to subsection (3) ” and after subsection (2) there shall be inserted—

(3) The Secretary of State may by regulations provide that in such circumstances as may be prescribed by the regulations a vehicle shall not be registered under this section until a fee of such amount as may be so prescribed is paid. (4) The Secretary of State may by regulations make provision about repayment of any sum paid by way of a fee mentioned in subsection (3), and the regulations may in particular include provision— (a) that repayment shall be made only if a specified person is satisfied that specified conditions are met or in other specified circumstances; (b) that repayment shall be made in part only; (c) that, in the case of partial repayment, the amount repaid shall be a specified sum or determined in a specified manner; (d) for repayment of different amounts in different circumstances; and “specified” here means specified in the regulations.

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• (1) Section 22 of the 1994 Act (registration regulations) shall be amended as follows.

• (2) In subsection (1) the following paragraph shall be inserted after paragraph (d)—

(dd) require a person by whom any vehicle is sold or disposed of to furnish the person to whom it is sold or disposed of with such document relating to the vehicle’s registration as may be prescribed by the regulations, and to do so at such time as may be so prescribed.

• (3) The following subsections shall be inserted after subsection (1)—

(1A) The Secretary of State may make regulations providing for the sale of information derived from particulars contained in the register— (a) to such persons as the Secretary of State thinks fit, and (b) for such price and on such other terms, and subject to such restrictions, as he thinks fit, if the information does not identify any person or contain anything enabling any person to be identified. (1B) Without prejudice to the generality of paragraph (d) of subsection (1) above, regulations under that paragraph may require— (a) any person there mentioned to furnish particulars to the other person there mentioned or to the Secretary of State or to both; (b) any person there mentioned who is furnished with particulars in pursuance of the regulations to furnish them to the Secretary of State.

Part VII — Offences

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• (1) In section 31 of the 1994 Act (relevant period for purposes of additional liability) in subsection (5)(b) (case where duty or amount equal to duty has been paid) the words “(or an amount equal to the duty due)” shall be omitted.

• (2) This paragraph shall apply in relation to offences committed after the day on which this Act is passed.

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• (1) The following section shall be inserted after section 32 of the 1994 Act—

(32A) Schedule 2A (which relates to the immobilisation of vehicles as regards which it appears that an offence under section 29(1) is being committed and to their removal and disposal) shall have effect.

• (2) The following Schedule shall be inserted after Schedule 2 to the 1994 Act—