UKPGA-1994-9 Finance Act 1994 UK

For the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979 (wine and made-wine) there shall be substituted the Table in Schedule 1 to this Act.

In section 62(1) of that Act (cider) for “£22.39” there shall be substituted “ £22.82 ”.

This section shall be deemed to have come into force on 1st January 1994.

For the Table in Schedule 1 to the Tobacco Products Duty Act 1979 there shall be substituted—

This section shall be deemed to have come into force at 6 o’clock in the evening of 30th November 1993.

In section 6(1) of the Hydrocarbon Oil Duties Act 1979 for “£0.3058” (duty on light oil) and “£0.2514” (duty on heavy oil) there shall be substituted “ £0.3314 ” and “ £0.2770 ” respectively.

In section 11(1) of that Act (rebate on heavy oil) for “£0.0105” (fuel oil) and “£0.0149” (gas oil) there shall be substituted “ £0.0116 ” and “ £0.0164 ” respectively.

In section 14(1) of that Act (rebate on light oil for use as furnace fuel) for “£0.0105” there shall be substituted “ £0.0116 ”.

This section shall be deemed to have come into force at 6 o’clock in the evening of 30th November 1993.

This section applies, subject to section 10 below, to any conduct in relation to which any enactment (including an enactment contained in this Act or in any Act passed after this Act) provides for the conduct to attract a penalty under this section.

Any person to whose conduct this section applies shall be liable—

Subject to section 13(3) and (4) below, in the case of any conduct to which this section applies which is conduct in relation to which provision is made by subsection (4) or (5) below or any other enactment for that conduct to attract daily penalties, the person whose conduct it is—

Where any conduct to which this section applies consists in a failure, in contravention of any subordinate legislation, to pay any amount of any duty of excise or an amount payable on account of any such duty, then, in so far as that would not otherwise be the case—

Where—that contravention shall also attract daily penalties.

Where, by reason of any conduct to which this section applies, a person is convicted of an offence, that conduct shall not also give rise to liability to a penalty under this section.

If it appears to the Treasury that there has been a change in the value of money since the passing of this Act or, as the case may be, the last occasion when the power conferred by this subsection was exercised, they may by order substitute for any sum for the time being specified in subsection (2) or (3) above such other sum as appears to them to be justified by the change.

The power to make an order under subsection (7) above—

Schedule 4 to this Act (which provides for the conduct to which this section applies, repeals the summary offences superseded by this section and makes related provision with respect to forfeiture) shall have effect.

Subject to subsection (2) below and to any express provision to the contrary made in relation to any conduct to which section 9 above applies, such conduct shall not give rise to any liability to a penalty under that section if the person whose conduct it is satisfies the Commissioners or, on appeal, an appeal tribunal that there is a reasonable excuse for the conduct.

Where it appears to the Commissioners or, on appeal, an appeal tribunal that there is no reasonable excuse for a continuation of conduct for which there was at first a reasonable excuse, liability for a penalty under section 9 above shall be determined as if the conduct began at the time when there ceased to be a reasonable excuse for its continuation.

For the purposes of this section—

This section applies where—

In this section a “walking possession agreement” means an agreement under which, in consideration of the property distrained upon being allowed to remain in the custody of the person in default and of the delaying of its sale, the person in default—

Subject to subsection (4) below, if the person in default is in breach of the undertaking contained in a walking possession agreement, he shall be liable to a penalty equal to one-half of the unpaid duty or penalty which gives rise to the distraint.

The person in default shall not be liable to a penalty under subsection (3) above if he satisfies the Commissioners or, on appeal, an appeal tribunal that there is a reasonable excuse for the breach in question.

This section extends only to Northern Ireland.

Subject to subsection (4) below, where it appears to the Commissioners—the Commissioners may assess the amount of duty due from that person to the best of their judgement and notify that amount to that person or his representative.

Subject to subsection (4) below, where it appears to the Commissioners—the Commissioners may assess the amount of duty due from that person and notify that amount to that person or his representative.

The defaults falling within this subsection are—

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Where an amount has been assessed as due from any person and notified in accordance with this section, it shall, subject to any appeal under section 16 below, be deemed to be an amount of the duty in question due from that person and may be recovered accordingly, unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced.

An assessment of the amount of any duty of excise due from any person shall not be made under this section at any time after whichever is the earlier of the following times, that is to say—but this subsection shall be without prejudice, where further evidence comes to the knowledge of the Commissioners at any time after the making of an assessment under this section, to the making of a further assessment within the period applicable by virtue of this subsection in relation to that further assessment.

Subsection (4) above shall have effect as if the reference in paragraph (a) to 4 years were a reference to twenty years in any case falling within subsection (5A)(a) or (b) of any assessment to any amount of duty the assessment or payment of any of which has been postponed or otherwise affected by—

The cases are—

The reference in subsection (4) above to the time when a person’s liability to a duty of excise arose are references—

The reference in subsection (5A) to a loss of duty of excise brought about deliberately by P or another person includes a loss that arises as a result of—

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In this section “representative”, in relation to a person appearing to the Commissioners to be a person from whom any amount has become due in respect of any duty of excise, means his personal representative , trustee in bankruptcy or interim or permanent trustee, any receiver or liquidator appointed in relation to that person or any of his property or any other person acting in a representative capacity in relation to that person.

This subsection applies where any relevant excise duty relief other than an excepted relief—

Where subsection (1) above applies, the Commissioners may assess the amount of the relief given as being excise duty due from the liable person and notify him or his representative accordingly.

Where an amount has been assessed as due from any person under—and notice has been given accordingly, that amount shall, subject to any appeal under section 16 below, be deemed to be an amount of excise duty due from that person and may be recovered accordingly, unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced.

No assessment under any of the provisions referred to in subsection (3) above, or under section 61 or 167 of the Management Act, shall be made at any time after whichever is the earlier of the following times, that is to say—

Subsection (4) above shall be without prejudice, where further evidence comes to the knowledge of the Commissioners at any time after the making the assessment concerned, to the making of a further assessment within the period applicable by virtue of that subsection in relation to that further assessment.

Subsection (4) above shall have effect as if the reference in paragraph (a) to 4 years were a reference to twenty years in any case falling within section 12(5A)(a) or (b).

For the purposes of subsection (6), a reference in section 12(5A) to a loss of duty of excise includes a loss caused by giving relief, allowing a rebate, conferring an entitlement to drawback or repaying an amount that ought not to have been given, allowed, conferred or repaid.

For the purposes of section 12A above and this section, relevant excise duty relief has been given if (and only if)—and the amount of the relief is the amount mentioned in relation to the relief in this subsection.

For the purposes of section 12A above the relevant time is—

In section 12A above “the liable person” means—

In section 12A above—“excepted relief” means any relief which is given by the making of a repayment on a claim made under section 137A of the Management Act;“representative”, in relation to any person from whom the Commissioners assess an amount as being excise duty due, means his personal representative, trustee in bankruptcy or interim or permanent trustee, any receiver or liquidator appointed in relation to him or any of his property or any other person acting in a representative capacity in relation to him.

Where any person is liable to a penalty under this Chapter, the Commissioners may assess the amount due by way of penalty and notify that person, or his representative, accordingly.

An assessment under this section may be combined with an assessment under section 12 above, but any notification for the purposes of any such combined assessment shall separately identify any amount assessed by way of a penalty.

In the case of any amount due from any person by way of a penalty under section 9 above for conduct consisting in a contravention which attracts daily penalties—

If—that contravention shall be treated for the purposes of this Chapter as having been remedied, and accordingly the conduct shall be deemed to have ceased, immediately before that date.

If an amount has been assessed as due from any person and notified in accordance with this section, then unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced, that amount shall, subject to any appeal under section 16 below, be recoverable as if it were an amount due from that person as an amount of the appropriate duty.

In subsection (5) above “the appropriate duty” means—

In this section “representative”, in relation to a person liable to a penalty under this Chapter, means his personal representative , trustee in bankruptcy or interim or permanent trustee, any receiver or liquidator appointed in relation to that person or any of his property or any other person acting in a representative capacity in relation to that person.

This section applies for the purposes of the following provisions of this Chapter.

A reference to a relevant decision is a reference to any of the following decisions—

This section applies to the following decisions by HMRC , not being decisions under this section or section 15 below, that is to say—

Any person who is—may by notice in writing to the Commissioners require them to review that decision.

But in the case of a relevant decision that falls within subsection (1)(b), a person may require HMRC to review the decision under this section only if HMRC are also required to review the decision within subsection (1)(a) to which it is linked.

The Commissioners shall not be required under this section to review any decision unless the notice requiring the review is given before the end of the period of forty-five days beginning with the day on which written notification of the decision, or of the assessment containing the decision, was first given to the person requiring the review.

For the purposes of subsection (3) above it shall be the duty of the Commissioners to give written notification of any decision to which this section applies to any person who—

A person shall be entitled to give a notice under this section requiring a decision to be reviewed for a second or subsequent time only if—

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This section applies if—

HMRC are required to carry out a review of the decision in either of the following cases.

The first case is where HMRC are satisfied that—

The second case is where—

A person may require HMRC to review a decision falling within section 14(1)(b) only if HMRC are also required to review the decision within section 14(1)(a) to which it is linked.

Section 14(5) applies to notices given under this section as it applies to notices given under section 14.

Where the Commissioners are required in accordance with section 14 or 14A to review any decision, it shall be their duty to do so and they may, on that review, either—

Where—they shall be assumed for the purposes of section 14 or 14A to have confirmed the decision.

The Commissioners shall not by virtue of any requirement under this Chapter to review a decision have any power, apart from their power in pursuance of section 8(4) above, to mitigate the amount of any penalty imposed under this Chapter.

If HMRC notify a person (P) of a relevant decision by HMRC, HMRC must at the same time, by notice to P, offer P a review of the decision.

This section does not apply to the notification of the conclusions of a review.

Any person (other than P) who has the right of appeal under section 16 against a relevant decision may require HMRC to review that decision.

The other person may not notify HMRC requiring a review of the decision if either of the following conditions is met.

Condition A is that—

Condition B is that P or the other person has brought an appeal under section 16 with respect to the relevant decision.

A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision.

HMRC must review a decision if—

P may not notify HMRC of acceptance of the offer of review if either of the following conditions is met.

Condition A is that—

Condition B is that P has brought an appeal under section 16 with respect to the relevant decision.

HMRC must review a decision if a person other than P notifies them under section 15B.

HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 16 in respect of the decision.

If under section 15A, HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended.

If under section 15B another person may require HMRC to review a matter, HMRC may within the relevant period notify the other person that the relevant period is extended.

If notice is given the relevant period is extended to the end of 30 days from—

In this section “relevant period” means—

This section applies if—

HMRC must review the decision if—

HMRC shall not be required to review a decision under this section if Condition A is met (see sections 15B(3) and 15C(3)).

HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 16 in respect of the decision.

This section applies if HMRC are required to undertake a review under section 15C or 15E.

The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.

For the purposes of subsection (2) HMRC must, in particular, have regard to steps taken before the beginning of the review—

The review must take account of any representations made by P, or the other person, at a stage which gives HMRC a reasonable opportunity to consider them.

The review may conclude that the decision is to be—

HMRC must give P, or the other person, notice of the conclusions of the review and their reasoning within—

In subsection (6) “relevant date” means—

Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the review is to be treated as having concluded that the decision is upheld.

If subsection (8) applies, HMRC must notify P or the other person of the conclusion which the review is treated as having reached.

An appeal against a decision on a review under section 15 (not including a deemed confirmation under section 15(2)) may be made to an appeal tribunal within the period of 30 days beginning with the date of the document notifying the decision to which the appeal relates.

An appeal against a deemed confirmation under section 15(2) may be made to an appeal tribunal within the period of 75 days beginning with the date on which the review was required.

Subject to subsections (1C) to (1E), an appeal against a relevant decision (other than any relevant decision falling within subsection (1) or (1A)) may be made to an appeal tribunal within the period of 30 days beginning with—

In a case where HMRC are required to undertake a review under section 15C—

In a case where HMRC are requested to undertake a review in accordance with section 15E—

In a case where section 15F(8) applies, a notice of appeal may be made at any time from the end of the period specified in section 15F(6) to the date 30 days after the conclusion date.

An appeal may be made after the end of the period specified in subsection (1), (1A), (1B), (1C)(b), (1D)(b) or (1E) if the appeal tribunal gives permission to do so.

In this section “conclusion date” means the date of the document notifying the conclusion of the review

An appeal under this section with respect to a decision falling within subsection (1) or (1A) shall not be entertained unless the appellant is the person who required the review in question.

An appeal under this section with respect to a relevant decision (other than any relevant decision falling within subsection (1) or (1A)) shall not be entertained unless the appellant is—

An appeal which relates to a relevant decision falling within any of paragraphs (a) to (h) of section 13A(2), or which relates to a decision on a review of any such relevant decision, shall not be entertained if the amount of relevant duty which HMRC have determined to be payable in relation to that decision has not been paid or deposited with them unless—

Subsection (3) above shall not apply if the appeal arises out of an assessment under section 78 or 79 of the Finance (No. 2) Act 2023 (alcohol duty: certain reliefs or exemptions for spirits).

Sections 85 and 85B of the Value Added Tax Act 1994 (settling of appeals by agreement and payment of tax where there is a further appeal) shall have effect as if—

In relation to any decision as to an ancillary matter, or any decision on the review of such a decision, the powers of an appeal tribunal on an appeal under this section shall be confined to a power, where the tribunal are satisfied that the Commissioners or other person making that decision could not reasonably have arrived at it, to do one or more of the following, that is to say—

In relation to other decisions, the powers of an appeal tribunal on an appeal under this section shall also include power to quash or vary any decision and power to substitute their own decision for any decision quashed on appeal.

On an appeal under this section the burden of proof as to—shall lie upon the Commissioners; but it shall otherwise be for the appellant to show that the grounds on which any such appeal is brought have been established.

An appeal tribunal shall not, by virtue of anything contained in this section, have any power, apart from their power in pursuance of section 8(4) above, to mitigate the amount of any penalty imposed under this Chapter.

Subject to subsection (9) below references in this section to a decision as to an ancillary matter are references to any decision of a description specified in Schedule 5 to this Act which is not comprised in a decision falling within section 13A(2)(a) to (h) above.

References in this section to a decision as to an ancillary matter do not include a reference to a decision of a description specified in the following paragraphs of Schedule 5—

Nothing in this section shall be taken to confer on an appeal tribunal any power to vary an amount of interest specified in an assessment under paragraph 11A of Schedule 6 to this Act except in so far as it is necessary to reduce it to the amount which is appropriate under paragraph 7 of that Schedule.

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Section 16B applies where HMRC notify P of an approval decision and—

An approval decision is a decision as to whether or not, and in which respects, any person or place (as the case may be) is to be or is to continue to be—

The Commissioners may by regulations made by statutory instrument amend subsection (2) so as to add, vary or remove a paragraph of that subsection.

A statutory instrument containing regulations under subsection (3) is subject to annulment in pursuance of a resolution of the House of Commons.

On an application by P, HMRC may grant temporary approval if they are satisfied that—

In determining whether it would be appropriate to grant temporary approval, HMRC must have regard to—

Subject to any provision made in regulations under section 16C, temporary approval has effect as an approval, registration or licence (as the case may be) under the relevant provision listed in section 16A(2) that—

For the purposes of subsection (3)(b)(i), the expiry day in relation to a temporary approval is—

HMRC may revoke a temporary approval, or vary the conditions or restrictions to which it is subject, if they are satisfied that a change in circumstances justifies doing so.

HMRC may by notice published in such form as HMRC considers appropriate make provision about the timing, form, content and determination of applications under subsection (1).

Subsection (8) applies if HMRC—the approval decision, or the decision on a review of that decision under section 15C or 15E, has been appealed to an appeal tribunal under section 16.

If, on an application by P, the appeal tribunal decides that HMRC should not have (as the case may be)—the appeal tribunal may order HMRC to make any decision that it would have been open to HMRC to make under this section.

If the appeal tribunal makes an order under subsection (8), HMRC or P may apply to the appeal tribunal to vary or revoke that order.

HMRC must notify P of any decision to grant or revoke a temporary approval or to vary the conditions or restrictions to which such approval is subject.

The Commissioners may by regulations make such provision as they consider appropriate in consequence of provision made in sections 16A and 16B (including by virtue of regulations under section 16A(3)).

Regulations under this section may amend, repeal, revoke or otherwise modify any enactment.

Regulations under this section are to be made by statutory instrument.

A statutory instrument containing regulations under this section which amend, repeal or modify the application of an Act of Parliament must be laid before the House of Commons after being made and, unless approved by that House before the end of the period of 28 days beginning with the date on which the instrument is made, ceases to have effect at the end of that period.

Any other statutory instrument containing regulations under this section is subject to annulment in pursuance of a resolution of the House of Commons.

The fact that a statutory instrument ceases to have effect as a result of subsection (4) does not affect—

In calculating the period of 28 days mentioned in subsection (4), no account is to be taken of any time—

In this section “enactment” includes an enactment contained in subordinate legislation within the meaning of the Interpretation Act 1978.

Subject to the following provisions of this section, expressions used in this Chapter and in the Management Act have the same meanings in this Chapter as in that Act.

In this Chapter—“appeal tribunal” shall be construed in accordance with section 7(3) above;“conduct” includes any act, omission or statement;“contravention” includes a failure to comply, and cognate expressions shall be construed accordingly;...“HMRC” means Her Majesty’s Revenue and Customs;“the Management Act” means the Customs and Excise Management Act 1979;“relevant duty” means any customs duty or agricultural levy of the European Union or any duty of excise; and“subordinate legislation” has the same meaning as in the Interpretation Act 1978.

For the purposes of this Chapter a contravention consisting in a failure to do something at or before a particular time shall be taken to continue after that time until the thing is done, and references in this Chapter to the remedying of such a contravention shall be construed accordingly.

References in this Chapter to a duty of excise do not include references to vehicle excise duty.

Subject to subsection (2) below, references in the Management Act to a penalty shall not include references to a penalty under this Chapter.

Section 117 of the Management Act (execution and distress against revenue traders) shall have effect—

Section 127 of the Management Act (determination of disputes as to duties on imported goods) shall cease to have effect; . . .

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In section 29A(1)(d) of that Act of 1981 (certificate to be evidence of certain matters), for the words “or estimate made in pursuance of this Act” there shall be substituted “ made in pursuance of this Act or in any assessment made under section 12 of the Finance Act 1994 ”.

In section 35(1)(c) of the Finance Act 1993 (certificate to be evidence of certain matters), for the words “in an estimate made under section 116A of the Customs and Excise Management Act 1979” there shall be substituted “ in any assessment made under section 12 of the Finance Act 1994 ”.

In section 827 of the Taxes Act 1988 (VAT penalties etc.), after subsection (1) there shall be inserted the following subsection—

Subsections (1) and (2) above shall be without prejudice to section 13(5) above; and subsection (7) above shall have effect in relation to any chargeable period ending after the coming into force of the provision which provides for the imposition of the penalty in question.

Subject to section 18(8) above, this Chapter shall come into force on such day as the Commissioners may by order made by statutory instrument appoint, and different days may be appointed under this subsection for different provisions and for different purposes.

An order under this section may make such transitional provision and savings as appear to the Commissioners to be appropriate in connection with the bringing into force by such an order of any provision of this Chapter.

Nothing in any provision of this Chapter shall, in respect of conduct occurring before the coming into force of that provision, impose or affect any liability to any civil or criminal penalty or any liability of goods to forfeiture.

This Chapter applies to any person carrying on a trade or business which consists of or includes any of the following activities—

In subsection (1) above “duty of customs” includes any agricultural levy of the European Union .

In this Chapter—

This Chapter shall have effect and be construed as if it were contained in the Customs and Excise Management Act 1979.

In consequence of the provision made by sections 21 to 27 below, any power under—shall cease to be exercisable in relation to a person to the extent that the goods in question are customs goods.

The Commissioners may by regulations require any person to whom this Chapter applies—

The Commissioners may also require any person mentioned in subsection (3) below—

The person referred to is any person who—

A duty imposed under subsection (1)(b) or (2)(b) above to preserve records may be discharged by the preservation of the information contained in them by such means as the Commissioners may approve.

On giving approval under subsection (4) above, the Commissioners may impose such reasonable requirements as appear to them necessary for securing that the information will be as readily available to them as if the records themselves had been preserved.

Regulations under this section may—

Any person who fails to comply with a requirement imposed by virtue of this section shall be liable on summary conviction to a penalty not exceeding level 3 on the standard scale.

Where any information is preserved by approved means as mentioned in section 21(4) above, a copy of any document in which it is contained shall, subject to subsection (2) below, be admissible in evidence in any proceedings, whether civil or criminal, to the same extent as the records themselves.

A statement contained in a document produced by a computer shall not by virtue of subsection (1) above be admissible in evidence—

Every person to whom this Chapter applies shall furnish the Commissioners, within such time and in such form as they may reasonably require, with such information relating to his business as they may reasonably specify.

Every person to whom this Chapter applies shall, if required to do so by an officer, produce or cause to be produced for inspection by the officer—any documents which relate to his business.

Where it appears to an officer that any documents which relate to a business of a person to whom this Chapter applies are in the possession of another person, the officer may require that other person, at such time and place as the officer may reasonably require, to produce those documents or cause them to be produced.

For the purposes of this section, the documents which relate to a business of a person to whom this Chapter applies shall be taken to include—

Every person mentioned in section 21(3) above shall furnish the Commissioners, within such time and in such form as they may reasonably require, with such information relating to the importation or exportation of customs goods in which he is concerned as they may reasonably specify.

Every person mentioned in section 21(3) above shall, if required to do so by an officer, produce or cause to be produced for inspection by the officer at such time and place as the officer may reasonably require, any documents which relate to the importation or exportation of customs goods in which he is concerned.

An officer may take copies of, or make extracts from, any document produced under this section.

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 section.

Where a document is removed under subsection (8) above—

If a person claims a lien on any document produced by him under subsection (3) or (6) above—

Any person who fails to comply with a requirement imposed under this section shall be liable on summary conviction to a penalty not exceeding level 3 on the standard scale.

This section applies where an officer has reasonable cause to believe that—...

The officer may at any reasonable time enter and inspect the premises.

The officer may inspect, examine and take account of any goods found on the premises.

The officer may require a relevant person to provide any assistance that is reasonable for the purpose of exercising the power in subsection (3).

For example, the officer may require a relevant person to move, open or unpack goods and containers.

The officer may, for the purpose of exercising the power in subsection (3)—

The Commissioners are not to bear any costs incurred by a relevant person in complying with a requirement under subsection (4).

But the Commissioners are to bear the costs of anything done by the officer under subsection (6).

In this section “relevant person” means—

Section 159(2) of the Customs and Excise Management Act 1979 (examinations of goods to be at a place appointed by the Commissioners) does not apply to an examination under subsection (3).

Where, on an application by an officer, a justice is satisfied that there are reasonable grounds for believing—he may make an order under this section.

An order under this section is an order that the person who appears to the justice to be in possession of the information or documents to which the application relates shall—not later than the end of the period of seven days beginning with the date of the order or the end of such longer period as the order may specify.

In this section “justice” means a justice of the peace or, in relation to Scotland, a justice within the meaning of section 308 of the Criminal Procedure (Scotland) Act 1995.

An officer who removes any document in the exercise of a power conferred under section 25 above shall, if so requested by a person showing himself—provide that person with a record of what he removed.

The officer shall provide the record within a reasonable time from the making of the request for it.

Subject to subsection (7) below, if a request for permission to be granted access to any document which—is made to the officer in charge of the investigation by a person who had custody or control of the document immediately before it was so removed or by someone acting on behalf of such a person, the officer shall allow the person who made the request access to it under the supervision of an officer.

Subject to subsection (7) below, if a request for a photograph or copy of any such document is made to the officer in charge of the investigation by a person who had custody or control of the document immediately before it was so removed, or by someone acting on behalf of such a person, the officer shall—

Where any document is photographed or copied under subsection (4)(b) above, the photograph or copy shall be supplied to the person who made the request.

The photograph or copy shall be supplied within a reasonable time from the making of the request.

There is no duty under this section to grant access to, or to supply a photograph or copy of, any document if the officer in charge of the investigation for the purposes of which it was removed has reasonable grounds for believing that to do so would prejudice—

Any reference in this section to the officer in charge of the investigation is a reference to the person whose name and address are endorsed on the order concerned as being the officer in charge of it.

Where, on an application made as mentioned in subsection (2) below, the appropriate judicial authority is satisfied that a person has failed to comply with a requirement imposed by section 26 above, the authority may order that person to comply with the requirement within such time and in such manner as may be specified in the order.

An application under subsection (1) above shall be made—

In this section “the appropriate judicial authority” means—

Any application for an order under this section—

Sections 21 and 42(2) of the Interpretation Act (Northern Ireland) 1954 (rules and orders regulating procedure of courts etc and assignment of business to particular courts) shall apply as if any reference in those provisions to any enactment included a reference to this section.

A duty to be known as air passenger duty shall be charged in accordance with this Chapter on the carriage on a chargeable aircraft of any chargeable passenger.

Subject to the provisions of this Chapter about accounting and payment, the duty in respect of any carriage on an aircraft of a chargeable passenger—

Sections 29 and 29A below set out how to determine if an aircraft is a chargeable aircraft for the purposes of this Chapter.

Subject to sections 31 and 32 below, every passenger on an aircraft is a chargeable passenger for the purposes of this Chapter if his flight begins at an airport in England, Wales or Northern Ireland.

In this Chapter, “flight”, in relation to any person, means his carriage on an aircraft; and for the purposes of this Chapter, a person’s flight is to be treated as beginning when he first boards the aircraft and ending when he finally disembarks from the aircraft.

For the purposes of this Chapter an aircraft is a chargeable aircraft if—

In this section “take-off weight”, in relation to an aircraft, means the total weight of the aircraft and its contents when taking off; and for the purposes of this section the authorised take-off weight of an aircraft is less than 5.7 tonnes if—

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In this section “certificate of airworthiness” has the same meaning as in the Air Navigation Order.

This section applies for the purposes of this Chapter.

An aircraft is not a chargeable aircraft whenever its operation falls within an exemption set out in sub-paragraph (b), (c), (f) or (g) under the category of activity “Aviation” in Annex I to Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 (as amended by Directive 2008/101/EC of the European Parliament and of the Council of 19 November 2008).

Those exemptions are to be read in accordance with paragraphs 2.2 to 2.5 of the Annex to Commission Decision 2009/450/EC of 8 June 2009.

An aircraft is not a chargeable aircraft whenever it is being operated under a public service obligation imposed under Article 16 of Regulation(EC) No 1008/2008 of the European Parliament and of the Council of 24 September 2008 (common rules for the operation of air services).

Air passenger duty is chargeable on the carriage of each chargeable passenger at the rate determined as follows.

Subsection (1) does not apply to the carriage of a chargeable passenger to which section 30A below (Northern Ireland long haul and ultra-long haul rates of duty) applies.

If the passenger’s journey ends at a place in the United Kingdom—

If the passenger's journey ends at a place in... a territory specified in Part 1 of Schedule 5A—

If the passenger’s journey ends at a place in a territory specified in Part 1A of Schedule 5A—

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If the passenger's journey ends at any other place—

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In relation to the carriage of a chargeable passenger on an aircraft to which subsection (4F) applies—

This subsection applies to an aircraft if—

In subsection (4F)(a) “take-off weight” is to be read in accordance with section 29(2) but as if “20” were substituted for“ 5.7 ”wherever occurring.

For the purposes of subsection (4F)(b) an aircraft is authorised to seat more than 18 persons (excluding members of the flight crew and cabin attendants) if—

Subject to subsection (6) below, the journey of a passenger whose agreement for carriage is evidenced by a ticket ends for the purposes of this section at his final place of destination.

Where in the case of such a passenger—his journey ends for those purposes where the first flight not followed by a connected flight ends.

The journey of any passenger whose agreement for carriage is not evidenced by a ticket ends for those purposes where his flight ends.

For the purposes of this Chapter, successive flights are connected if (and only if) they are treated under an order as connected.

The Treasury may by order amend Schedule 5A.

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In this section “standard class travel”, in relation to carriage on an aircraft, means—

But a class of travel is not standard class travel if the seats for passengers whose agreement for carriage provides for that class of travel have a pitch exceeding 1.016 metres (40 inches).

For this purpose “pitch”, in relation to a seat, means the distance between a fixed point on the seat and the same point on the seat immediately in front of it; but where there is no seat immediately in front of the seat, the seat is to be treated as having the same pitch as the seat immediately behind it.

This section applies to the carriage of a chargeable passenger if—

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Air passenger duty is chargeable on the carriage of the chargeable passenger at the rate determined as follows—

In relation to the carriage of a chargeable passenger on an aircraft to which section 30(4F) applies—

The rate of £0 may be set for the purposes of any paragraph.

The same rate may be set for the purposes of two or more paragraphs.

For the purposes of any paragraph, an Act of the Northern Ireland Assembly may set one rate for cases within section 30(2A) and a different rate for cases within section 30(4A).

Subsections (5) to (7) and (10) to (12) of section 30 apply for the purposes of this section as they apply for the purposes of that section.

“The relevant day” means the day appointed as such by an order.

Section 42(4) and (5) does not apply to an order under subsection (9).

None of the following applies to any matter in respect of which this section authorises provision to be made by an Act of the Northern Ireland Assembly—

A Bill containing provision authorised by this section may not be passed by the Northern Ireland Assembly except in pursuance of a recommendation which—

A Bill containing provision authorised by this section may not be passed by the Northern Ireland Assembly without cross-community support (as defined in section 4(5) of the Northern Ireland Act 1998).

“Passed”, in relation to a Bill, means passed at the final stage (at which the Bill can be passed or rejected but not amended).

Duty paid to the Commissioners in respect of the carriage of chargeable passengers to which this section applies must be paid by the Commissioners into the Consolidated Fund of Northern Ireland.

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A passenger whose agreement for carriage is evidenced by a ticket is not a chargeable passenger in relation to a flight which is the second or a subsequent flight on his journey if—

A child who—

A child who has not attained the age of 16 years is not a chargeable passenger in relation to a flight if the child's agreement for carriage—

Subsections (10) to (12) of section 30 (meaning of “standard class travel”) apply for the purposes of subsection (4ZA) as they apply for the purposes of that section.

A passenger is not a chargeable passenger in relation to a flight if under his agreement for carriage (whether or not it is evidenced by a ticket)—

A passenger is not a chargeable passenger in relation to a flight if under his agreement for carriage (whether or not it is evidenced by a ticket) the flight is to depart from an airport which is in a region of England, Wales or Northern Ireland designated by order.

An order may be made for the purposes of subsection (4B) above in respect of any region which has a population density of not more than 12.5 persons per square kilometre.

In subsections (4B) and (4C) above, references to a region are references to an area which is determined by the Treasury to constitute a region for the purposes of those subsections.

A passenger not carried for reward is not a chargeable passenger if he is carried—

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Subsections (2) and (3) below apply in the case of a person whose agreement for carriage is evidenced by a ticket.

Where—he shall not by reason of the change of circumstances be treated as a chargeable passenger in relation to that flight.

Where—he shall not by reason of the change of circumstances be treated as a chargeable passenger in relation to that flight.

Where—he shall not by reason of the change of circumstances be treated as a chargeable passenger in relation to that flight.

The Commissioners shall under this section keep a register of aircraft operators.

The operator of a chargeable aircraft becomes liable to be registered under this section if the aircraft is used for the carriage of any chargeable passengers.

If the Commissioners decide to keep a register under section 33A below, an operator of a chargeable aircraft does not become liable to be registered under this section just because the aircraft is used for the carriage of chargeable passengers to which section 30A above applies.

A person who has become liable to be registered under this section ceases to be so liable if the Commissioners are satisfied at any time—

A person who is not registered under this section and has not given notice under this subsection shall, if he becomes liable to be registered under this section at any time, give written notice of that fact to the Commissioners not later than the end of the prescribed period beginning with that time.

Notice under subsection (4) above shall be in such form, be given in such manner and contain such information as the Commissioners may direct.

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Regulations may make provision as to the information to be included in, and the correction of, the register kept under this section or section 33A below .

In particular, the regulations may provide—

The Commissioners may under this section keep a register of aircraft operators.

If the Commissioners decide to keep a register under this section, the operator of a chargeable aircraft becomes liable to be registered under this section if the aircraft is used for the carriage of chargeable passengers to which section 30A above applies.

A person who has become liable to be registered under this section ceases to be so liable if the Commissioners are satisfied at any time—

A person who is not registered under this section and has not given notice under this subsection shall, if he becomes liable to be registered under this section at any time, give written notice of that fact to the Commissioners not later than the end of the prescribed period beginning with that time.

Notice under subsection (4) above shall be in such form, be given in such manner and contain such information as the Commissioners may direct.

An aircraft operator who—is required to have a fiscal representative.

In this Chapter “fiscal representative”, in relation to an aircraft operator, means a person who meets those requirements and stands appointed by the operator for the purposes of this section.

A person meets the requirements of this subsection if—

Where any person is appointed under this section to be the fiscal representative of any aircraft operator (in this section referred to as his “principal”), then, subject to subsection (5) below and section 34A, the fiscal representative—

A fiscal representative shall not be liable by virtue of subsection (4) above himself to be registered ..., but regulations may—

Subject to the following provisions of this section, where—that appointment shall have effect in accordance with subsection (2) below.

Where the appointment of any person as a fiscal representative has effect in accordance with this subsection section 34(4)(b) and (c) above shall be taken, in the case of that person—

The security that may be required by general directions given by the Commissioners for the purposes of this section is any such security for the payment of amounts of duty which are or may become due from the person providing the security as may be determined in accordance with the directions.

The power of the Commissioners under section 36 below to require the provision of security shall not include any power to require a fiscal representative of an aircraft operator whose appointment has effect in accordance with subsection (2) above to provide any security for the payment of amounts of duty which are or may become due from his principal.

In this section references to an amount of duty include references to any penalty or interest that is recoverable as if it were an amount of duty, but only in so far as the penalty or interest is in respect of a failure by an aircraft operator to pay an amount of duty, or to pay such an amount before a certain time.

Regulations may make provision about—

If any aircraft operator who is required to have a fiscal representative fails to appoint such a representative before the prescribed time, his failure shall attract a penalty under section 9 above.

Any failure of a fiscal representative to give any notice which he is required to give by regulations under section 34(5)(b) above shall attract a penalty under section 9 above.

The Commissioners may require—to provide such security, or further security, as they may think appropriate for the payment of any duty which is or may become due from the operator.

Any failure by a person to provide any security which he is required by the Commissioners to provide under subsection (1) above shall attract a penalty under section 9 above.

For the purposes of this section, a person shall not be treated as having been required to provide security under subsection (1) above unless the Commissioners have either—

Where any amount of duty becomes payable at any time by the operator of an aircraft and, within the period of ninety days beginning with that time, that amount, or any other amount which becomes payable by him within the period, is not paid, the Commissioners may give notice under this section to any handling agent of his.

If any operator of an aircraft who is required to have a fiscal representative fails to appoint such a representative before the prescribed time, the Commissioners may give notice under this section to any handling agent of his.

In this Chapter “handling agent”, in relation to the operator of an aircraft (“the principal”), means any person (other than an individual) who, under an agreement with the principal, makes arrangements for—

A notice under this section—

A notice under this section shall become effective on the date stated in it or, if later, the time when the notice is received by the handling agent and shall continue to be effective until withdrawn.

If, where a notice given to a handling agent under this section is effective—the handling agent shall be liable jointly and severally with his principal for the payment of the duty.

Regulations shall require aircraft operators who are registered or liable to be registered—

Any person from whom any duty is due shall pay the duty at such time and in such manner as may be prescribed or specified.

Regulations may require a prescribed person to make, at prescribed times during a prescribed period, payments based on an estimate of what the person's liability will be for duty charged in the period.

The estimate and the amounts of the payments are to be determined in accordance with provision made by the regulations.

The payments are to be treated as being payments on account of the person's liability for duty charged in the period.

The regulations must make provision for dealing with cases where this results in an overpayment of duty by providing for amounts—or both.

In this section “specified” means specified in a notice published, and not withdrawn, by the Commissioners.

Any failure by any person to comply with regulations under this section shall, unless he is complying with the corresponding provisions of such a notice, attract a penalty under section 9 above and, in the case of any failure to keep accounts, daily penalties.

This section applies if the Commissioners consider that, having regard to difficulties encountered or expected to be encountered by any registered operator in obtaining and recording information about passengers and their journeys, it is appropriate for this Chapter to have effect in relation to the registered operator in accordance with a special accounting scheme.

The Commissioners may agree with the registered operator that this Chapter is to have effect in relation to the registered operator in accordance with a special accounting scheme agreed between the Commissioners and the registered operator (but subject to subsection (4)).

A special accounting scheme is a scheme which makes provision for methods of calculating—

The Commissioners may publish a notice specifying terms and conditions subject to which special accounting schemes are to have effect.

Where the Commissioners and a registered operator have agreed that this Chapter is to have effect in relation to the registered operator in accordance with a special accounting scheme, this Chapter has effect in relation to the registered operator in accordance with the scheme (and with any notice under subsection (4) which has been published by the Commissioners and not withdrawn) for the period agreed by the Commissioners and the registered operator.

The Commissioners and the registered operator may at any time agree to vary the special accounting scheme for the future.

The Commissioners may at any time terminate the operation of the special accounting scheme—by giving notice to the registered operator.

Air passenger duty shall be a duty of excise and, accordingly, shall be under the care and management of the Commissioners.

Schedule 6 to this Act (administration and enforcement) shall have effect.

A person who is knowingly concerned—is guilty of an offence.

A person guilty of an offence under subsection (1) above is liable—

A person who in connection with duty—is guilty of an offence.

A person guilty of an offence under subsection (3) above is liable—

An officer of Revenue and Customs may disclose to the Secretary of State, the Treasury or the Department of Finance and Personnel in Northern Ireland any information for purposes connected with the setting of rates of duty under section 30A above, including (in particular) to enable the setting of rates under that section to be taken into account for the purposes of section 58 of the Northern Ireland Act 1998 (payments by Secretary of State into Consolidated Fund of Northern Ireland).

Information disclosed under subsection (1) above may not be further disclosed without the consent of the Commissioners (which may be general or specific).

In section 19 of the Commissioners for Revenue and Customs Act 2005 (wrongful disclosure) references to section 18(1) of that Act are to be read as including a reference to subsection (2) above.

In this Chapter “regulations” means regulations made by the Commissioners and “order” means an order made by the Treasury.

Regulations and orders may make different provision for different cases or circumstances and make incidental, supplemental, saving or transitional provision.

Any power to make regulations or an order is exercisable by statutory instrument.

No order which appears to the Treasury to extend the circumstances in which passengers are to be treated as chargeable passengers , or to increase the rate of air passenger duty to be charged on the carriage of any chargeable passengers whose journeys end in any place, shall be made unless a draft of the order has been laid before and approved by the House of Commons.

Any other order, and any regulations, shall be subject to annulment in pursuance of a resolution of the House of Commons.

In this Chapter—“accounting period” means any period prescribed or allowed for the purposes of section 38 above,“agreement for carriage”, in relation to the carriage of any person, means the agreement or arrangement under which he is carried, whether the carriage is by a single carrier or successive carriers,“Air Navigation Order” has the same meaning as in the Civil Aviation Act 1982,“airport” means any aerodrome (within the meaning of that Act),“carriage” means carriage wholly or partly by air, and “carried” is to be read accordingly,“connected”, in relation to any flights, has the meaning given by section 30(8) above,“document” includes information recorded in any form,“duty” means air passenger duty,“fiscal representative” has the meaning given by section 34(2) above,“flight” has the meaning given by section 28(5) above,“operator”, in relation to any aircraft, means the person having the management of the aircraft for the time being,“passenger”, in relation to any aircraft, means any person carried on the aircraft other than—a member of the flight crew, a cabin attendant, or a person who is not carried for reward and who satisfies such other requirements as may be prescribed.“prescribed” means prescribed by regulations,“reward”, in relation to the carriage of any person, includes any form of consideration received or to be received wholly or partly in connection with the carriage, irrespective of the person by whom or to whom the consideration has been or is to be given, and“ticket” means a document or documents evidencing an agreement (wherever made) for the carriage of any person.

The agreements and arrangements covered by the definition of “agreement for carriage” in subsection (1) include informal agreements or arrangements between, for example, members of a family or friends.

. . ., in this Chapter, in relation to a passenger whose agreement for carriage is evidenced by a ticket—“journey” means the journey from his original place of departure to his final place of destination, and“original place of departure” and “final place of destination” mean the original place of departure and the final place of destination indicated on his ticket.

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Subject to the preceding provisions of this section, expressions used in this Chapter and in the Customs and Excise Management Act 1979 have the same meaning as in that Act.

This Chapter applies to any carriage of a passenger on an aircraft which begins after 31st October 1994.

For the purpose of determining whether or not a person is a chargeable passenger in relation to any carriage on an aircraft beginning after that date, the provisions of section 31 above and any order made by virtue of that section shall be treated as having applied to any such carriage of that person which began on or before that date as they would apply to any such carriage of that person beginning after that date.

Section 20 of the Finance Act 1985 (repayment supplement) shall be amended as follows.

In subsection (1) (supplement of 5 per cent. or £30, whichever is greater) for “£30” there shall be substituted “ £50 ”.

In subsection (2)(a) (return or claim must be received not later than one month after last day on which it is required) the words “one month after” shall be omitted.

This section shall apply where the requisite return or claim is received after the expiry of the period of one month beginning with the day after that on which this Act is passed.

A tax, to be known as insurance premium tax, shall be charged in accordance with this Part.

The tax shall be under the care and management of the Commissioners of Customs and Excise.

Tax shall be charged by reference to the chargeable amount.

For the purposes of this Part, the chargeable amount is such amount as, with the addition of the tax chargeable, is equal to the amount of the premium.

Subsections (1) and (2) above shall have effect subject to sections 69 and 69A below.

Tax shall be charged—

For the purposes of this Part—

A premium received under a taxable insurance contract by an insurer is liable to tax at the higher rate if it falls within one or more of the paragraphs of Part II of Schedule 6A to this Act.

Part I of Schedule 6A to this Act shall have effect with respect to the interpretation of that Schedule.

Provision may be made by order amending Schedule 6A as it has effect for the time being.

This section is subject to section 69 below.

Tax shall be payable by the person who is the insurer in relation to the contract under which the premium is received.

Subsection (1) above shall have effect subject to any regulations made under section 65 below.

This section applies where—a fee in respect of an insurance-related service is charged by a taxable intermediary to a person who is or becomes the insured (or one of the insured) under the contract or to a person who acts for or on behalf of such a person.

Where this section applies—

Tax charged by virtue of subsection (2) above shall be payable by the taxable intermediary as if he were the insurer under the contract mentioned in paragraph (a) of that subsection.

For the purposes of this section, a contract of insurance is a “higher rate contract” if—

For the purposes of this Part a “taxable intermediary” is a person falling within subsection (6) or (6A) below who—charges a fee in respect of an insurance-related service to a person who is or becomes the insured (or one of the insured) under the contract or to a person who acts for or on behalf of such a person.

A person falls within this subsection if the higher rate contract mentioned in subsection (1) above falls within paragraph 2 or 3 of Schedule 6A to this Act (motor cars or motor cycles, or relevant goods) and the person is—

A person falls within this subsection if the higher rate contract mentioned in subsection (1) above falls within paragraph 4 of Schedule 6A to this Act (travel insurance) and the person is—

For the purposes of this section, any question whether a person is connected with another shall be determined in accordance with section 1122 of the Corporation Tax Act 2010.

In this section—“insurance-related service” means any service which is related to, or connected with, insurance;. . .

A person who—is liable to be registered.

The register kept under this section may contain such information as the Commissioners think is required for the purposes of the care and management of the tax.

A person who—shall notify the Commissioners of those facts.

A person who at any time—shall notify the Commissioners of those facts.

Where a person is liable to be registered by virtue of subsection (1) above the Commissioners shall register him with effect from the time when he begins to receive premiums in the course of the business concerned; and it is immaterial whether or not he notifies the Commissioners under subsection (2) above.

Where a person—

In a case where—they may cancel his registration with effect from the earliest practicable time after he so ceased.

For the purposes of this section regulations may make provision—

References in this section to receiving premiums are to receiving premiums on or after 1st October 1994.

A person who—is liable to be registered.

The register kept under this section may contain such information as the Commissioners think is required for the purposes of the care and management of the tax.

A person who—shall notify the Commissioners of those facts.

A person who at any time—shall notify the Commissioners of those facts.

Where a person is liable to be registered by virtue of subsection (1) above, the Commissioners shall register him with effect from the time when he begins to charge taxable intermediary’s fees in the course of the business concerned; and it is immaterial whether or not he notifies the Commissioners under subsection (3) above.

Where a person—the Commissioners shall cancel his registration with effect from the earliest practicable time after he ceases to charge taxable intermediary’s fees in the course of any business of his.

In a case where—they may cancel his registration with effect from the earliest practicable time after he so ceased.

For the purposes of this section regulations may make provision—

In this Part “taxable intermediary’s fees” means fees which, to the extent of any payment in respect of them, are chargeable to tax by virtue of section 52A above.

Regulations may make provision requiring a registrable person to notify the Commissioners of particulars which—

Regulations may make provision—

Regulations may provide that where an insurer or taxable intermediary has paid tax and all or part of the premium or taxable intermediary’s fee (as the case may be) is repaid, the insurer or taxable intermediary shall be entitled to credit of such an amount as is found in accordance with prescribed rules.

Regulations may provide that where—the insurer shall be entitled to credit of such an amount as is found in accordance with prescribed rules.

Regulations may make provision as to the manner in which an insurer or taxable intermediary is to benefit from credit, and in particular may make provision—

Regulations under subsection (3)(c) or (d) above may provide that where at the end of an accounting period an amount is due to an insurer or taxable intermediary who has failed to submit returns for an earlier period as required by this Part, the Commissioners may withhold payment of the amount until he has complied with that requirement.

Regulations under subsection (3)(e) above may provide for credit to be held over either on the insurer’s or taxable intermediary’s application or in accordance with general or special directions given by the Commissioners from time to time.

Regulations may provide that—

Regulations may require a claim by an insurer or taxable intermediary to be made in a return required by provision made under section 54 above.

Regulations may provide that where—prescribed adjustments shall be made as regards any amount of tax due from any person.

In a case where—the Commissioners may assess the amount of tax due from the person concerned to the best of their judgment and notify it to him.

Where a person has for an accounting period been paid an amount to which he purports to be entitled under regulations made under section 55 above, then, to the extent that the amount ought not to have been paid or would not have been paid had the facts been known or been as they later turn out to be, the Commissioners may assess the amount as being tax due from him for that period and notify it to him accordingly.

Where a person is assessed under subsections (1) and (2) above in respect of the same accounting period the assessments may be combined and notified to him as one assessment.

Where the person failing to make a return, or making a return which appears to the Commissioners to be incomplete or incorrect, was required to make the return as a personal representative, trustee in bankruptcy, trustee in sequestration, receiver, liquidator or person otherwise acting in a representative capacity in relation to another person, subsection (1) above shall apply as if the reference to tax due from him included a reference to tax due from that other person.

An assessment under subsection (1) or (2) above of an amount of tax due for an accounting period shall not be made after the later of the following—but where further such evidence comes to their knowledge after the making of an assessment under subsection (1) or (2) above another assessment may be made under the subsection concerned in addition to any earlier assessment.

In a case where—then, if the Commissioners think fit, having regard to the failure referred to in paragraph (a) above, they may specify in the assessment referred to in paragraph (c) above an amount of tax greater than that which they would otherwise have considered to be appropriate.

Where an amount has been assessed and notified to any person under subsection (1) or (2) above it shall be deemed to be an amount of tax due from him and may be recovered accordingly unless, or except to the extent that, the assessment has subsequently been withdrawn or reduced.

For the purposes of this section notification to—shall be treated as notification to the person in relation to whom the person mentioned in paragraph (a) above, or the first person mentioned in paragraph (b) above, acts.

Subject to section 60, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any decision of HMRC with respect to the any of the following matters—

An assessment falls within this subsection if it is an assessment under section 56 above in respect of an accounting period in relation to which a return required to be made by virtue of regulations under section 54 above has been made.

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HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 59 in respect of the decision.

The offer of the review must be made by notice given to P at the same time as the decision is notified to P.

This section does not apply to the notification of the conclusions of a review.

Any person (other than P) who has the right of appeal under section 59 against a decision may require HMRC to review that decision if that person has not appealed to the appeal tribunal under section 59G.

A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision.

HMRC must review a decision if—

But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under section 59G.

HMRC must review a decision if a person other than P notifies them under section 59B.

HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 59G in respect of the decision.

If under section 59A HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended.

If under section 59B another person may require HMRC to review a matter, HMRC may within the relevant period notify the other person that the relevant period is extended.

If notice is given the relevant period is extended to the end of 30 days from—

In this section “relevant period” means—

This section applies if—

HMRC must review the decision under section 59C if—

HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 59G in respect of the decision.

This section applies if HMRC are required to undertake a review under section 59C or 59E.

The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.

For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—

The review must take account of any representations made by P, or the other person, at a stage which gives HMRC a reasonable opportunity to consider them.

The review may conclude that the decision is to be—

HMRC must give P, or the other person, notice of the conclusions of the review and their reasoning within—

In subsection (6) “relevant date” means—

Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the review is to be treated as having concluded that the decision is upheld.

If subsection (8) applies, HMRC must notify P or the other person of the conclusion which the review is treated as having reached.

An appeal under section 59 is to be made to the appeal tribunal before—

But that is subject to subsections (3) to (5).

In a case where HMRC are required to undertake a review under section 59C—

In a case where HMRC are requested to undertake a review by virtue of section 59E—

In a case where section 59F(8) applies, an appeal may be made at any time from the end of the period specified in section 59F(6) to the date 30 days after the conclusion date.

An appeal may be made after the end of the period specified in subsection (1), (3)(b), (4)(b) or (5) if the appeal tribunal gives permission to do so.

In this section “conclusion date” means the date of the document notifying the conclusion of the review.

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Without prejudice to paragraph 13 of Schedule 7 to this Act, nothing in section 59 above shall be taken to confer on a tribunal any power to vary an amount assessed by way of penalty or interest except in so far as it is necessary to reduce it to the amount which is appropriate under paragraphs 12 to 21 of that Schedule.

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Subject to subsections (4A) and (4B), where the appeal is against the decisions with respect to any of the matters mentioned in section 59(1)(b) and (d), it shall not be entertained unless the amount which HMRC have determined to be payable as tax has been paid or deposited with them.

In a case where the amount determined to be payable as tax has not been paid or deposited an appeal shall be entertained if—that the requirement to pay or deposit the amount determined would cause the appellant to suffer hardship.

Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the appeal tribunal as to the issue of hardship is final.

Where on an appeal against a decision with respect to any of the matters mentioned in section 59(1)(d) above—the assessment shall have effect as an assessment of the amount specified in the direction and that amount shall be deemed to have been notified to the appellant.

Where on an appeal under this section it is found that the whole or part of any amount paid or deposited in pursuance of subsection (4) above is not due, so much of that amount as is found not to be due shall be repaid with interest at the rate applicable under section 197 of the Finance Act 1996 .

Where on an appeal under this section it is found that the whole or part of any amount due to the appellant by virtue of regulations under section 55(3)(c) or (d) or (f) above has not been paid, so much of that amount as is found not to have been paid shall be paid with interest at the rate applicable under section 197 of the Finance Act 1996 .

Where an appeal under this section has been entertained notwithstanding that an amount determined by HMRC to be payable as tax has not been paid or deposited and it is found on the appeal that that amount is due it shall be paid with interest at the rate applicable under section 197 of the Finance Act 1996.

Interest under subsection (8) shall be paid without any deduction of income tax.

On an appeal against an assessment to a penalty under paragraph 12 of Schedule 7 to this Act, the burden of proof as to the matters specified in paragraphs (a) and (b) of sub-paragraph (1) of paragraph 12 shall lie upon HMRC .

Sections 85 and 85B of the Value Added Tax Act 1994 (settling of appeals by agreement and payment of tax where there is a further appeal) shall have effect as if—

Regulations may make provision for determining by what persons anything required by this Part to be done by an insurer or taxable intermediary is to be done where the business concerned is carried on in partnership or by another unincorporated body.

The registration under this Part of an unincorporated body other than a partnership may be in the name of the body concerned; and in determining whether premiums are received by such a body no account shall be taken of any change in its members.

Regulations may make provision for determining by what person anything required by this Part to be done by an insurer is to be done in a case where insurance business is carried on by persons who are underwriting members of Lloyd’s and are members of a syndicate of such underwriting members.

Regulations may—and regulations under paragraph (a) above may modify section 53 above.

As regards any case where a person carries on a business of an insurer or taxable intermediary who has died or become bankrupt or incapacitated or been sequestrated, or of an insurer or taxable intermediary which is in liquidation or receivership or administration , regulations may—

Regulations may make provision for securing continuity in the application of this Part in cases where a business carried on by a person is transferred to another person as a going concern.

Regulations under subsection (6) above may in particular provide—but the regulations may provide that no such provision as is mentioned in paragraph (a) or (b) of this subsection shall have effect in relation to any transferor and transferee unless an application in that behalf has been made by them under the regulations.

Where under the following provisions of this section any bodies corporate are treated as members of a group, for the purposes of this Part—

Two or more bodies corporate are eligible to be treated as members of a group if each of them falls within subsection (3) below and—

A body falls within this subsection if it is resident in the United Kingdom or it has an established place of business in the United Kingdom.

Where an application to that effect is made to the Commissioners with respect to two or more bodies corporate eligible to be treated as members of a group, then—unless the Commissioners refuse the application; and the Commissioners shall not refuse the application unless it appears to them necessary to do so for the protection of the revenue.

Where any bodies corporate are treated as members of a group and an application to that effect is made to the Commissioners, then, from the beginning of an accounting period—unless the application is to the effect mentioned in paragraph (a) or (c) above and the Commissioners refuse the application.

The Commissioners may refuse an application under subsection (5)(a) or (c) above only if it appears to them necessary to do so for the protection of the revenue.

Where a body corporate is treated as a member of a group as being controlled by any person and it appears to the Commissioners that it has ceased to be so controlled, they shall, by notice given to that person, terminate that treatment from such date as may be specified in the notice.

An application under this section with respect to any bodies corporate must be made by one of those bodies or by the person controlling them and must be made not less than 90 days before the date from which it is to take effect, or at such later time as the Commissioners may allow.

For the purposes of this section a body corporate shall be taken to control another body corporate if it is empowered by statute to control that body’s activities or if it is that body’s holding company within the meaning of section 1159 of and Schedule 6 to the Companies Act 2006 ; and an individual or individuals shall be taken to control a body corporate if he or they, were he or they a company, would be that body’s holding company within the meaning of those provisions .

Regulations may make provision under this section with regard to any case where at any time ... the insurer—

The condition mentioned in subsection (1)(b) above is that there are no arrangements in relation to the country or territory relating to insurance premium tax which—

Regulations may make provision allowing notice to be served in accordance with the regulations on—and a notice so served is referred to in this section as a liability notice.

Regulations may provide that if a liability notice has been served in accordance with the regulations—

The material date is—

Regulations may provide that where—the persons mentioned in subsection (6) below shall be jointly and severally liable to pay the tax assessed, and that tax shall be recoverable accordingly.

The persons are—

Where regulations make provision under subsection (5) above they must also provide that any provision made under that subsection shall not apply if, or to the extent that, the assessment has subsequently been withdrawn or reduced.

Regulations may make provision as to the time within which, and the manner in which, tax which has been assessed is to be paid.

Where any amount is recovered from an insured person by virtue of regulations made under this section, the insurer shall be liable to pay to the insured person an amount equal to the amount recovered; and regulations may make provision requiring an insurer to pay interest where this subsection applies.

Regulations may make provision for adjustments to be made of a person’s liability in any case where—

Regulations may make provision as regards a case where—and the regulations may include provision for determining whether, or how much of, any of the tax paid as mentioned in paragraph (b) above is attributable to premiums received under the contract in the period mentioned in paragraph (a) above.

Regulations may—

Regulations may provide for an insured person to be liable to pay tax assessed by virtue of the regulations notwithstanding that he has already paid an amount representing tax as part of a premium.

This section applies where—

The Commissioners may direct that the amount of the premium shall be taken for the purposes of this Part to be such amount as it would be if it were received under the contract in open market conditions.

A direction under subsection (2) above shall be given by notice in writing to the insurer, and no direction may be given more than three years after the time of the receipt.

Where the Commissioners make a direction under subsection (2) above in the case of a contract they may also direct that if—the amount of the premium shall be taken for the purposes of this Part to be such amount as it would be if it were received under the contract in open market conditions.

For the purposes of this section a premium is received in open market conditions if it is received—

For the purposes of this section it is immaterial whether what is received by way of premium is money or something other than money or both.

This section applies where a Minister of the Crown announces a proposed increase in the rate at which tax is to be charged on a premium if it is received by the insurer on or after a date specified in the announcement (“the change date”).

This section applies whether or not the announcement includes an announcement of a proposed exception from the increase (for example, for premiums in respect of risks for which the period of cover begins before the change date).

Subsection (4) applies where—

For the purposes of this Part the premium is to be taken to be received on the change date.

Subsection (6) applies where—

For the purposes of this Part—

In determining whether the condition in subsection (3)(a) or (5)(a) is met, regulations under section 68(3) or (7) apply as they would apart from this section.

But where subsection (4) or (6) applies—

A premium treated by subsection (6) as received on the change date is not to be taken to fall within any exception, from an increase announced by the announcement, for premiums in respect of risks for which the period of cover begins before the change date.

Any attribution under this section is to be made on such basis as is just and reasonable.

In this section—“increase”, in relation to the rate of tax, includes the imposition of a charge to tax by adding to the descriptions of contract which are taxable insurance contracts;“Minister of the Crown” has the same meaning as in the Ministers of the Crown Act 1975.

Section 66A(3) and (4) do not apply in relation to a premium if the risk to which that premium relates belongs to a class of risk as regards which the normal practice is for a premium to be received by or on behalf of the insurer before the date when cover begins.

Section 66A(5) and (6) do not apply in relation to a premium if the risk to which that premium relates belongs to a class of risk as regards which the normal practice is for cover to be provided for a period of more than twelve months.

If a contract relates to more than one risk, then in the application of section 66A(3) and (4) or 66A(5) and (6)—and subsections (1) and (2) and section 66A(9) apply accordingly.

Any attribution under this section is to be made on such basis as is just and reasonable.

This section applies if any Act—

Subsection (3) applies if a premium which is liable to tax at the relevant rate, and which falls to be regarded for the purposes of this Part as received under a taxable insurance contract by an insurer on or after the change date, is—

So much of the premium as is attributable to the risk for which the period of cover begins on or after the change date is to be treated for the purposes of this Part and the provision mentioned in subsection (1)(c) as a separate premium.

Where a premium is in respect of a relevant rate matter and also a matter that is not a relevant rate matter—

If premiums of any description are excluded from the exception mentioned in subsection (1)(c), nothing in subsections (2) to (4) applies to a premium of that description.

Nothing in subsection (4) applies to an excepted premium (within the meaning given by section 69A).

Any attribution under this section is to be made on such basis as is just and reasonable.

In this section a “relevant rate matter” means—

In subsection (1) the reference to any Act includes a resolution which has statutory effect under the Provisional Collection of Taxes Act 1968.

Regulations may make provision establishing a scheme in accordance with the following provisions of this section; and in this section “a relevant accounting period”, in relation to an insurer, means an accounting period as regards which the scheme applies to the insurer.

Regulations may provide that if an insurer notifies the Commissioners that the scheme should apply to him as regards accounting periods beginning on or after a date specified in the notification and prescribed conditions are fulfilled, then, subject to any provision made under subsection (9) below, the scheme shall apply to the insurer as regards accounting periods beginning on or after that date.

Regulations may provide that where—then (whether or not that date is one on which the premium is actually received by the insurer or on which the premium would otherwise be treated for the purposes of this Part as received by him) the premium shall for the purposes of this Part be taken to be received by the insurer on that date or, in prescribed circumstances, to be received by him on a different date determined in accordance with the regulations.

Where regulations make provision under subsection (3) above they may also provide that, for the purposes of this Part, the amount of the premium shall be taken to be the amount which the entry in the accounts treats as its amount.

Regulations may provide that provision made under subsections (3) and (4) above shall apply even if the premium, or part of it, is never actually received by the insurer or on his behalf; and the regulations may include provision that, where the premium is never actually received because the contract under which it would have been received is never entered into or is terminated, the premium is nonetheless to be taken for the purposes of this Part to be received under a taxable insurance contract.

Regulations may provide that any provision made under subsection (4) above shall be subject to any directions made under section 66 above.

Regulations may provide that where a premium is treated as received on a particular date by virtue of provision made under subsection (3) above and there is another date on which the premium—the premium shall be taken for the purposes of this Part not to be received by him on that other date.

Regulations may provide that provision made under subsection (7) above shall apply only to the extent that there is no excess of the actual amount of the premium over the amount which, by virtue of regulations under this section or of a direction under section 66 above, is to be taken for the purposes of this Part to be its amount; and the regulations may include provision that where there is such an excess, the excess amount shall be taken for the purposes of this Part to be a separate premium and to be received by the insurer on a date determined in accordance with the regulations.

Regulations may provide that if a notification has been given in accordance with provision made under subsection (2) above and subsequently—then, if prescribed conditions are fulfilled, the scheme shall not apply to the insurer as regards an accounting period beginning on or after the date specified in the notice mentioned in paragraph (a) or (b) above unless the circumstances are such as may be prescribed.

Regulations may include provision—

Regulations may provide that where—the premium, or such part of it as may be found in accordance with prescribed rules, shall be taken for the purposes of this Part to have been received by the insurer before 1st October 1994.

Without prejudice to subsection (13) below, regulations may include provision modifying any provision made under this section so as to secure the effective operation of the provision in a case where a premium consists wholly or partly of anything other than money.

Regulations may modify the effect of any provision of this Part.

The reference in subsection (3)(a) above to a premium under a taxable insurance contract includes a reference to anything that, although not actually received by or on behalf of the insurer, would be such a premium if it were so received.

This section applies for the purpose of determining the chargeable amount in a case where a contract provides cover falling within any one of the following paragraphs, that is to say—and also provides cover falling within another of those paragraphs.

But this section does not apply for the purpose of determining the chargeable amount in relation to an excepted premium (as to which see section 69A).

In the following provisions of this section “the non-exempt premium” means the difference between—

If the contract provides cover for one or more exempt matters and also provides cover for either—the chargeable amount is such amount as, with the addition of the tax chargeable at the standard rate or (as the case may be) the higher rate, is equal to the non-exempt premium.

If the contract provides cover for both—the higher rate element and the standard rate element shall be found in accordance with the following provisions of this section.

For the purposes of this section—

In a case falling within subsection (4) above, tax shall be charged separately—and the tax chargeable in respect of the premium is the aggregate of those amounts of tax.

For the purposes of this section—“the higher rate chargeable amount” is such amount as, with the addition of the tax chargeable at the higher rate, is equal to the higher rate element;“the standard rate chargeable amount” is such amount as, with the addition of the tax chargeable at the standard rate, is equal to the standard rate element.

References in this Part to the chargeable amount shall, in a case falling within subsection (4) above, be taken as referring separately to the standard rate chargeable amount and the higher rate chargeable amount.

In applying subsection (2)(b) above, any amount that is included in the premium as being referable to tax (whether or not the amount corresponds to the actual amount of tax payable in respect of the premium) shall be taken to be wholly attributable to the non-exempt matter or matters.

In applying subsection (5)(a) above, any amount that is included in the premium as being referable to tax at the higher rate (whether or not the amount corresponds to the actual amount of tax payable at that rate in respect of the premium) shall be taken to be wholly attributable to the higher rate element.

Subject to subsections (9) and (10) above, any attribution under subsection (2)(b) or (5)(a) above shall be made on such basis as is just and reasonable.

For the purposes of this section—

If the contract relates to a lifeboat and lifeboat equipment, the lifeboat and the equipment shall be taken together in applying this section.

For the purposes of this section “lifeboat” and “lifeboat equipment” have the same meaning as in paragraph 6 of Schedule 7A to this Act.

Where—the chargeable amount in relation to the premium is nil.

The conditions are that—

For this purpose “the relevant total” is the total of—

In applying subsection (2)(b), any amount that is included in a premium as being referable to tax (whether or not the amount corresponds to the actual amount of tax payable in respect of the premium) shall be taken to be wholly attributable to a non-exempt matter.

Subject to that, any attribution under subsection (2)(b) is to be made on such basis as is just and reasonable.

For the purposes of this section—

In this Part—“excepted premium” means a premium under an insurance contract in relation to which, by virtue of subsection (1), the chargeable amount is nil;“part-exempt contract” means an insurance contract that provides–cover for one or more exempt matters, and cover for one or more non-exempt matters.

This section applies if—

The insurer is deemed for the purposes of this Part to have received, at the time mentioned in subsection (1)(a), premiums under the contract of the same amounts, and attributable to the same matters, as the excepted premiums mentioned in subsection (1)(b).

If the condition in subsection (2) is met, a registrable person may apply in writing to the Commissioners for an exemption under this section.

The condition is that the person has not received, and does not expect to receive, at any time after the beginning of a specified accounting period, any premium under a taxable insurance contract that is not an excepted premium.

In subsection (2) “specified” means specified in the application.

The application must contain such information as the Commissioners may direct.

The Commissioners must grant the application unless it appears to them that the condition in subsection (2) is not met.

Where an exemption has effect the applicant—

The Commissioners may by notice withdraw an exemption if it appears to them that—

Where an exemption is withdrawn under subsection (1), the exemption ceases to have effect in relation to the accounting period in which the notice is given and subsequent accounting periods.

If, during an accounting period in relation to which an exemption has effect, a person receives a premium under a taxable insurance contract that is not an excepted premium, the exemption ceases to have effect in relation to that and subsequent accounting periods.

References in this section to an exemption are to an exemption granted under section 69C.

Subject to subsection (1A) below, any contract of insurance is a taxable insurance contract.

A contract is not a taxable insurance contract if it falls within one or more of the paragraphs of Part I of Schedule 7A to this Act.

Part II of Schedule 7A to this Act (interpretation of certain provisions of Part I) shall have effect.

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This section has effect subject to section 71 below.

This section and section 71 below have effect for the purposes of this Part.

Provision may be made by order that—

A description referred to in subsection (1) above may be by reference to the nature of the insured or by reference to such other factors as the Treasury think fit.

Provision under this section may be made in such way as the Treasury think fit, and in particular may be made by amending this Part.

An order under this section may amend or modify the effect of section 69 above in such way as the Treasury think fit.

In relation to a taxable insurance contract, a premium is any payment received under the contract by the insurer, and in particular includes any payment wholly or partly referable to—

Where an amount is charged to the insured by any person in connection with a taxable insurance contract, any payment in respect of that amount is to be regarded as a payment received under that contract by the insurer unless—

A contract (“the relevant contract”) is not to be regarded as a separate contract for the purposes of subsection (1A) above if conditions A to D are met.

Condition A is that the insured is an individual (“I”) and enters into the taxable insurance contract in a personal capacity.

Condition B is that I—

Condition C is that—

Condition D is that the amount charged to I under the taxable insurance contract is arrived at without a comprehensive assessment having been undertaken of the individual circumstances of I which might affect the level of risk.

Where—the payment is to be regarded as a payment received under that contract by the insurer unless it is chargeable to tax at the higher rate by virtue of section 52A above.

A premium may consist wholly or partly of anything other than money, and references to payment in subsection (1) above shall be construed accordingly.

Where a premium is to any extent received in a form other than money, its amount shall be taken to be—

The value to be taken for the purposes of subsection (3) above is open market value at the time of the receipt by the insurer.

The open market value of anything at any time shall be taken to be an amount equal to such consideration in money as would be payable on a sale of it at that time to a person standing in no such relationship with any person as would affect that consideration.

Where (apart from this subsection) anything received under a contract by the insurer would be taken to be an instalment of a premium, it shall be taken to be a separate premium.

Where anything is received by any person on behalf of the insurer—

Where any person is authorised by or on behalf of an employee to deduct from anything due to the employee under his contract of employment an amount in respect of a payment due under a taxable insurance contract, subsection (7) above shall not apply to the receipt on behalf of the insurer by the person so authorised of the amount deducted.

In a case where—

Where, by virtue of subsection (7A) above, subsection (7) above does not apply to the receipt of an amount by a person and the whole or part of the amount is referable to commission to which he is entitled—

References in subsection (8) above to a payment include references to a payment in a form other than money.

Provision may be made by order amending subsections (1AA) to (1AE) above.

This section has effect for the purposes of this Part.

Unless the context otherwise requires—“accounting period” shall be construed in accordance with section 54 above;“appeal tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal; ;“authorised person” means any person acting under the authority of the Commissioners;“the Commissioners” means the Commissioners of Customs and Excise;“conduct” includes any act, omission or statement;“excepted premium” has the meaning given by section 69A(7) above;“the higher rate” shall be construed in accordance with section 51 above;“HMRC” means Her Majesty’s Revenue and Customs;“insurance business” means a business which consists of or includes the provision of insurance;“insurer” means a person or body of persons (whether incorporated or not) carrying on insurance business;“legislation relating to insurance premium tax” means this Part (as defined by subsection (9) below), any other enactment (whenever passed) relating to insurance premium tax, and any subordinate legislation made under any such enactment;“part-exempt contract” has the meaning given by section 69A(7) above;“prescribed” means prescribed by an order or regulations under this Part;“the standard rate” shall be construed in accordance with section 51 above;“tax” means insurance premium tax;...“taxable business” means a business which consists of or includes the provision of insurance under taxable insurance contracts;“taxable insurance contract” shall be construed in accordance with section 70 above.“taxable intermediary” shall be construed in accordance with section 52A above;“taxable intermediary’s fees” has the meaning given by section 53AA(9) above.

A risk is situated in the United Kingdom if, by virtue of section 96A(3) of the Insurance Companies Act 1982, it is situated in the United Kingdom for the purposes of that Act.

Subject to subsection (3A) below, a registrable person is a person who—

References in sections 53A and 54 above and paragraphs 1, 9 and 12 of Schedule 7 to this Act to a registrable person include a reference to a person who—

A commercial ship is a ship which is—

A commercial aircraft is an aircraft which is—

A lifeboat is a vessel used or to be used solely for rescue or assistance at sea; and lifeboat equipment is anything used or to be used solely in connection with a lifeboat.

Foreign or international railway rolling stock is railway rolling stock used principally for journeys taking place wholly or partly outside the United Kingdom.

Goods in foreign or international transit are goods in transit where their carriage—

A reference to this Part includes a reference to any order or regulations made under it and a reference to a provision of this Part includes a reference to any order or regulations made under the provision, unless otherwise required by the context or any order or regulations.

This section has effect for the purposes of this Part.

The power to make an order under section 61 above shall be exercisable by the Commissioners, and the power to make an order under any other provision of this Part shall be exercisable by the Treasury.

Any power to make regulations under this Part shall be exercisable by the Commissioners.

Any power to make an order or regulations under this Part shall be exercisable by statutory instrument.

An order under section 51A , 71 or 72 above shall be laid before the House of Commons; and unless it is approved by that House before the expiration of a period of 28 days beginning with the date on which it was made it shall cease to have effect on the expiration of that period, but without prejudice to anything previously done under the order or to the making of a new order.

In reckoning any such period as is mentioned in subsection (4) above no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than four days.

A statutory instrument containing an order or regulations under this Part (other than an order under section 51A , 71 or 72 above) shall be subject to annulment in pursuance of a resolution of the House of Commons.

Regulations under this Part making provision as to the form and manner in which a notification is to be made, or as to the information to be contained in or provided with a notification, may make such provision by reference to a notice published by the Commissioners from time to time.

Any power to make an order or regulations under this Part—

An order or regulations under this Part may include such supplementary, incidental, consequential or transitional provisions as appear to the Treasury or the Commissioners (as the case may be) to be necessary or expedient.

No specific provision of this Part about an order or regulations shall prejudice the generality of subsections (6A) to (8) above.

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The Taxes Act 1988 and the Taxes Management Act 1970 shall have effect with the amendments specified in Schedule 8 to this Act (which supplements the provisions of this section).

This section and Schedule 8 to this Act shall have effect for the year 1994-95 and, subject to the following provisions of this section, for subsequent years of assessment.

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Sections 347A and 347B of the Taxes Act 1988 . . . (which contain provision with respect to the deductions from income allowed on account of maintenance payments) shall have effect in relation to payments becoming due on or after 6th April 1994 with the following modifications.

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For subsection (1) of section 353 of the Taxes Act 1988 (general provision for relief for interest payments) there shall be substituted the following subsection—

After that subsection there shall be inserted the following subsections—

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For subsections (3) to (5B) of section 369 of that Act (provisions balancing deduction of relevant loan interest from income against charge to tax) there shall be substituted the following subsection—

Schedule 9 to this Act (which for the purposes of or in connection with the provisions of this section makes further modifications of certain enactments in relation to tax relief on interest payments) shall have effect.

The preceding provisions of this section and that Schedule—

Any provision made before the passing of this Act by reference to the basic rate of income tax and contained in any instrument or agreement under or in accordance with which payments of relevant loan interest have been or are to be made shall be taken, in relation to any such payment as is mentioned in subsection (6)(a) or (b) above, to have been made, instead, by reference to a rate which, in the case of that payment, is the applicable percentage for the purposes of subsection (1) of section 369 of the Taxes Act 1988.

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In this section “relevant loan interest” has the same meaning as in Part IX of the Taxes Act 1988.

In section 265(1) of the Taxes Act 1988 (blind person’s allowance) for “£1,080” there shall be substituted “ £1,200 ”.

This section shall apply for the year 1994-95 and subsequent years of assessment.

In section 158 of the Taxes Act 1988 (car fuel) for the Tables in subsection (2) (tables of cash equivalents) there shall be substituted—

This section shall have effect for the year 1994-95 and subsequent years of assessment.

Schedule 11 to this Act (which extends the relief on re-investment for individuals and trustees provided by Chapter IA of Part V of the Taxation of Chargeable Gains Act 1992) shall have effect.

That Schedule shall have effect in relation to disposals made on or after 30th November 1993.

In section 164H(1) of that Act—

Subsection (3) above shall apply to determine whether a company is a qualifying company on or after 30th November 1993.

In section 53 of the Taxation of Chargeable Gains Act 1992 (indexation allowance), in subsection (1), for the words following “contrary” to the end of paragraph (c) there shall be substituted.

In subsection (2) of that section—