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Finance Act 2001 (c. 9)(The document as of February, 2008) Page 9 Pages: P.1 | P.2 | P.3 | P.4 | P.5 | P.6 | P.7 | P.8 | P.9 | P.10 | P.11 | P.12 | P.13 | P.14 | P.15 | P.16 | P.17 | P.18 | P.19 | P.20 | P.21 | P.22 | P.23 | P.24 | P.25 | P.26 | P.27 | P.28 (b) by the bookmaker. (3) But general betting duty which is due to be paid by a bookmaker in respect of bets may be recovered from the following persons as if they and the bookmaker were jointly and severally liable to pay the duty-- (a) the holder of a bookmaker's permit for the business in the course of which the bets were made; (b) a person responsible for the management of that business; (c) where the bookmaker is a company, a director. (4) In the case of bets made in an accounting period by means of facilities provided by a person as described in section 4(1) to (3) the general betting duty shall be paid-- (a) when it becomes due, and (b) by the person who provides the facilities. (5) This section is without prejudice to paragraph 2 of Schedule 1 to this Act or regulations made under it. 5C Bet-brokers(1) This section applies where-- (a) one person (the "bettor") makes a bet with another person (the "bet-taker") using facilities provided in the course of a business by a third person (the "bet-broker"), or (b) one person (the "bet-broker") in the course of a business makes a bet with another person (the "bet-taker") as the agent of a third person (the "bettor") (whether the bettor is a disclosed principal or an undisclosed principal). (2) For the purposes of sections 2 to 5B-- (a) the bet shall be treated as if it were made by the bettor with the bet-broker and not with the bet-taker, (b) the bet-broker shall be treated as a bookmaker in respect of the bet, (c) the aggregate of amounts due to be paid by the bettor in respect of the bet shall be treated as being due to the bet-broker, and (d) a sum paid by the bet-taker by way of winnings in respect of the bet shall be treated as having been paid by the bet-broker at that time and for that purpose. (3) But subsection (2) does not apply to a bet if-- (a) the bet-taker holds a bookmaker's permit, and (b) the bet would not be an on-course bet if the bet-broker were making the bet with the bet-taker as principal. (4) In the case of a bet which is excluded from subsection (2) by virtue of subsection (3), for the purposes of sections 2 to 5B-- (a) the bet shall be treated as if it were made separately by the bettor with the bet-broker and by the bet-broker with the bet-taker, (b) the bet-broker shall be treated as a bookmaker in respect of the bet, (c) the aggregate of amounts due to be paid by the bettor in respect of the bet shall be treated as being due separately to the bet-broker and to the bet-taker (and any amount due to be paid by the bet-broker to the bet-taker shall be disregarded), and (d) a sum paid by the bet-taker by way of winnings in respect of the bet shall be treated as having been paid separately by the bet-taker and by the bet-broker at that time and for that purpose (and any sum paid by the bet-broker shall be disregarded). (5) This section does not apply-- (a) to bets made by way of pool betting, or (b) to bets made using facilities provided by a person holding (and relying on) a betting agency permit (within the meaning of section 9(2)(c)(ii) of the Betting, Gaming and Lotteries Act 1963). (6) Where there is any doubt as to which of two persons is the bettor and which the bet-taker for the purposes of subsection (1)(a), whichever of the two was the first to use the facilities of the bet-broker to offer the bet shall be treated as the bet-taker. 5D Accounting period(1) For the purposes of sections 2 to 5C-- (a) each calendar month is an accounting period, but (b) the Commissioners may provide in regulations under paragraph 2 of Schedule 1 to this Act for some other specified period to be an accounting period. (2) Regulations made by virtue of subsection (1)(b) may-- (a) make provision which applies generally or only in relation to a specified person or class of person; (b) make different provision for different purposes; (c) make transitional provision. " . 1 In section 6(1) of the Betting and Gaming Duties Act 1981 (c. 63) (pool betting duty) for "section 1(1)(c) above" substitute "section 4(3)". 2 For section 9(3)(a) of that Act (protection of revenue) substitute-- " (a) to any bet which is made by way of pool betting or coupon betting if-- (i) the bet is not made by means of a totalisator, (ii) the promoter is in the Isle of Man, (iii) the bet is chargeable with a duty imposed by or under an Act of Tynwald which corresponds to pool betting duty, and (iv) the duty mentioned in sub-paragraph (iii) is chargeable on the bet at a rate not less than the appropriate rate of pool betting duty; or (aa) to any bet which is made with a bookmaker if-- (i) it is not made by way of pool betting or coupon betting, (ii) the bookmaker is in the Isle of Man, (iii) a duty is imposed by or under an Act of Tynwald in respect of bookmaker's receipts from bets of that kind, and (iv) the rates and method of calculation of that duty result in no less duty being charged in respect of bets of that kind than is charged by way of general betting duty in respect of bets of that kind; or " . 3 Paragraph 2(4)(b) and (c) of Schedule 1 to that Act (general betting duty: administration: records) shall cease to have effect. Section 9. SCHEDULE 2 Rates of vehicle excise duty on goods vehicles1 Part 8 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (c. 22) (annual rates of vehicle excise duty: goods vehicles) is amended as follows. 2 For the Table in paragraph 9(1) (rigid goods vehicles not satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) substitute--
3 In paragraph 9(3) (rigid goods vehicles not satisfying reduced pollution requirements and with a revenue weight exceeding 44,000 kilograms), for "£5,170" substitute "£2,585". 4 In paragraph 9A(3) (rigid goods vehicles satisfying reduced pollution requirements and with a revenue weight exceeding 44,000 kilograms), for "£4,170" substitute "£2,085". 5 For the Table in paragraph 9B (rigid goods vehicles satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) substitute--
6 In paragraph 10(3) (trailer supplement for trailers exceeding 12,000 kilograms is 275 per cent of general rate), for "275" substitute "140". 7 For the Table in paragraph 11(1) (tractive units not satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) substitute--
8 In paragraph 11(3) (tractive units not satisfying reduced pollution requirements and with a revenue weight exceeding 44,000 kilograms), for "£5,170" substitute "£2,585". 9 In paragraph 11A(3) (tractive units satisfying reduced pollution requirements and with a revenue weight exceeding 44,000 kilograms), for "£4,170" substitute "£2,085". 10 For the Table in paragraph 11B (tractive units satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) substitute--
11 In paragraph 11C(2)(a) (certain tractive units not satisfying reduced pollution requirements and with a revenue weight exceeding 41,000 kilograms but not exceeding 44,000 kilograms), for "£1,280" substitute "£650". Section 15. SCHEDULE 3 Excise duty: payments by Commissioners in case of error or delayPart 1 PaymentsDuty paid in error1 (1) This paragraph applies if-- (a) the first condition set out below is satisfied, and (b) either the second or the third condition set out below is satisfied. (2) The first condition is that, due to an error on the part of the Commissioners, any of the following occurs at any time-- (a) a person is refused authorisation for the purposes of section 8(1) or 10(1) of the Alcoholic Liquor Duties Act 1979 (c. 4); (b) a person is refused a direction for the purposes of section 11(1) of that Act; (c) a person is refused approval for the purposes of section 9(1) or 14(1) of the Hydrocarbon Oil Duties Act 1979 (c. 5); (d) a person is refused consent for the purposes of section 10(1) of that Act. (3) The second condition is that on or after the commencement day a person pays to the Commissioners an amount by way of excise duty which would not have been paid but for the error. (4) The third condition is that on or after the commencement day the person refused pays for goods an amount which includes an amount which-- (a) represents a payment by way of excise duty, and (b) would not have been included but for the error. (5) If the second condition is satisfied the Commissioners may pay to the person refused an amount equal to the duty which would not have been paid. (6) If the third condition is satisfied the Commissioners may pay to the person refused an amount which appears to them to be equal to the payment by way of excise duty. (7) The person refused is the person refused an authorisation, direction, approval or consent. Error relating to rebate2 (1) This paragraph applies if the following two conditions are satisfied. (2) The first condition is that a person is entitled to use rebated heavy oil in particular circumstances. (3) The second condition is that-- (a) due to an error on the part of the Commissioners he is unable to use rebated heavy oil in those circumstances, (b) he uses unrebated heavy oil instead in those circumstances, and (c) the use occurs on or after the commencement day. (4) The Commissioners may pay to the person an amount equal to the rebate which would have been allowable under section 11 of the Hydrocarbon Oil Duties Act 1979 (c. 5) if-- (a) the heavy oil used by him in those circumstances had (at the time of that use) been delivered for home use, and (b) the other conditions for allowing rebate had been satisfied at that time. (5) Rebated heavy oil is heavy oil on whose delivery for home use a rebate has been allowed under section 11 of the Hydrocarbon Oil Duties Act 1979, and unrebated heavy oil is other heavy oil. Claims3 No payment may be made to a person under this Part of this Schedule unless-- (a) he makes a claim in such form and manner, and containing such matters, as the Commissioners may prescribe by regulations, and (b) he satisfies such other conditions as the Commissioners may impose by regulations. Part 2 InterestCommissioners' delay4 (1) This paragraph applies if-- (a) a person is entitled to obtain an amount by way of repayment or drawback in respect of excise duty paid to the Commissioners, (b) on or after the commencement day he makes a claim for the repayment or drawback, and (c) the Commissioners fail to authorise it within the allowable period. (2) The Commissioners must pay interest to the person on the amount for the applicable period. (3) The allowable period is the period of 30 days starting with the day on which the Commissioners receive the claim. (4) The applicable period is the period which-- (a) starts with the day after the allowable period ends, and (b) ends with the day when the Commissioners authorise the repayment or drawback. (5) Sub-paragraph (4) is subject to paragraph 6. 5 (1) This paragraph applies if-- (a) a person is entitled to obtain an amount by way of repayment or drawback in respect of excise duty paid to the Commissioners, (b) on or after the commencement day he makes a claim for the repayment or drawback, (c) the Commissioners set off the amount against an assessment, (d) the assessment is withdrawn, and (e) the Commissioners authorise the repayment or drawback. (2) The Commissioners must pay interest to the person on the amount for the applicable period. (3) The applicable period is the period which-- (a) starts with the earlier of the days referred to in sub-paragraph (4), and (b) ends with the day when the Commissioners authorise the repayment or drawback. (4) The days are-- (a) the day the amount is set off; (b) the day after the end of the period of 30 days starting with the day on which the Commissioners receive the claim. (5) Sub-paragraphs (3) and (4) are subject to paragraph 6. 6 (1) In deciding the applicable period for the purposes of paragraphs 4 and 5 any period by which the Commissioners' authorisation of the repayment or drawback is delayed by circumstances beyond their control must be ignored. (2) In applying sub-paragraph (1) account must be taken in particular of any period referable to-- (a) any failure by any person to provide the Commissioners with information requested by them to enable the existence and amount of the claimant's entitlement to a repayment or drawback to be determined; (b) the making (in connection with the claim for repayment or drawback) of a claim to anything to which the claimant is not entitled. (3) In deciding for the purposes of sub-paragraph (2)(a) whether a period of delay is referable to a failure by a person to provide information requested, the period mentioned in sub-paragraph (4) must be taken to be so referable (except so far as may be prescribed by the Commissioners by regulations). (4) The period is that which-- (a) starts with the day when the Commissioners request the person to provide information they reasonably consider relevant to the matter to be determined, and (b) ends with the earliest day when it would be reasonable for them to conclude that they have received a complete answer to their request or all they need to answer it, or to conclude that it is unnecessary for them to be provided with information in answer to their request. Commissioners' error7 (1) This paragraph applies if-- (a) due to an error on the part of the Commissioners a person pays to them an amount by way of excise duty, (b) the person is entitled to obtain repayment of the amount, (c) he makes a claim (at any time) for the repayment and the Commissioners authorise it on or after the commencement day, and (d) he makes a claim for interest under this paragraph before the end of the period of three years starting with the day when the Commissioners authorise the repayment. (2) The Commissioners must pay interest to the person on the amount concerned for the applicable period. (3) The applicable period is the period which-- (a) starts with the day when the payment is received by the Commissioners, and (b) ends with the day when they authorise repayment. (4) Sub-paragraph (3) is subject to paragraph 11. 8 (1) This paragraph applies if-- (a) a person pays to the Commissioners an amount by way of excise duty, (b) he is entitled to obtain an amount by way of repayment, remission, rebate or drawback in respect of the duty, (c) due to an error on the part of the Commissioners he fails to claim the amount when he would (apart from the error) have done so, (d) the person makes a claim (at any time) for the repayment, remission, rebate or drawback and the Commissioners authorise it on or after the commencement day, and (e) he makes a claim for interest under this paragraph before the end of the period of three years starting with the day when the Commissioners authorise the repayment, remission, rebate or drawback. (2) The Commissioners must pay interest to the person on the amount concerned for the applicable period. (3) The applicable period is the period which-- (a) starts with the day when (apart from the error) the Commissioners might reasonably have been expected to authorise repayment, remission, rebate or drawback, and (b) ends with the day when they authorise it. (4) Sub-paragraph (3) is subject to paragraph 11. 9 (1) This paragraph applies if-- (a) a person pays to the Commissioners an amount by way of excise duty, (b) he is entitled to obtain an amount by way of repayment, remission, rebate or drawback in respect of the duty, (c) he makes a claim (at any time) for the repayment, remission, rebate or drawback and the Commissioners authorise it, (d) due to an error on the part of the Commissioners their authorisation is delayed, (e) the Commissioners authorise the repayment, remission, rebate or drawback on or after the commencement day, (f) neither paragraph 4 nor paragraph 5 applies in relation to the person, and (g) the person makes a claim for interest under this paragraph before the end of the period of three years starting with the day when the Commissioners authorise the repayment, remission, rebate or drawback. (2) The Commissioners must pay interest to the person on the amount concerned for the applicable period. (3) The applicable period is the period which-- (a) starts with the day when (apart from the error) the Commissioners might reasonably have been expected to authorise repayment, remission, rebate or drawback, and (b) ends with the day when they authorise it. (4) Sub-paragraph (3) is subject to paragraph 11. 10 (1) This paragraph applies if-- (a) a person makes a claim for a payment under paragraph 1 or 2 of this Schedule and the Commissioners authorise it, and (b) he makes a claim for interest under this paragraph before the end of the period of three years starting with the day when the Commissioners authorise the payment. (2) The Commissioners must pay interest to the person on the amount concerned for the applicable period. (3) The applicable period is the period which-- (a) starts with the day when the second or third condition in paragraph 1 or the second condition in paragraph 2 (as the case may be) is satisfied in relation to that person, and (b) ends with the day when the Commissioners authorise the payment under that paragraph. (4) Sub-paragraph (3) is subject to paragraph 11. 11 (1) In deciding the applicable period for the purposes of paragraphs 7 to 10 any period by which the Commissioners' authorisation of the repayment, remission, rebate, drawback or payment is delayed by circumstances beyond their control must be ignored. (2) In applying sub-paragraph (1) account must be taken in particular of any period referable to-- (a) any unreasonable delay in claiming repayment, remission, rebate, drawback or payment; (b) any failure by any person to provide the Commissioners with information requested by them to enable the existence and amount of a claimant's entitlement to repayment, remission, rebate, drawback, payment or interest to be determined; (c) the making (in connection with the claim for repayment, remission, rebate, drawback or payment) of a claim to anything to which the claimant is not entitled. (3) In deciding for the purposes of sub-paragraph (2)(b) whether a period of delay is referable to a failure by a person to provide information requested, the period mentioned in sub-paragraph (4) must be taken to be so referable (except so far as may be prescribed by the Commissioners by regulations). (4) The period is that which-- (a) starts with the day when the Commissioners request the person to provide information they reasonably consider relevant to the matter to be determined, and (b) ends with the earliest day when it would be reasonable for them to conclude that they have received a complete answer to their request or all they need to answer it, or to conclude that it is unnecessary for them to be provided with information in answer to their request. Claims12 (1) A claim for interest under a relevant paragraph must be made in such form and manner, and contain such matters, as the Commissioners may prescribe by regulations. (2) If a person makes a claim under a relevant paragraph for interest on an amount, he may not make a claim under another relevant paragraph for interest on that amount. (3) The relevant paragraphs are paragraphs 7 to 10. Rate of interest13 In the case of interest under this Part of this Schedule, the rate is that applicable under section 197 of the Finance Act 1996 (c. 8) (rates of interest). Part 3 Appeals14 (1) This paragraph applies if-- (a) a person (the appellant) appeals to a tribunal under section 16 of the Finance Act 1994 (c. 9) in relation to an assessment to excise duty, (b) the appellant pays, or gives cash security for, the whole or any part of that duty, and (c) the tribunal finds that the whole or any part of the amount paid or secured is not due. (2) The Commissioners must repay to the appellant an amount equal to-- (a) so much of the duty paid as is found not to be due, or (b) so much of the cash security as relates to the duty found not to be due. (3) The Commissioners must pay interest to the appellant on the amount referred to in sub-paragraph (2) for the period which-- (a) starts with the day when the duty is paid or the cash security is given, and (b) ends with the day when the Commissioners authorise the repayment. (4) The rate of interest is-- (a) such rate as the tribunal determines, or (b) if it does not determine a rate, the rate applicable under section 197 of the Finance Act 1996. (5) In this paragraph "cash security" means such adequate security as enables the Commissioners to place the amount in question on deposit. Part 4 GeneralAmendments15 In section 137A of the Customs and Excise Management Act 1979 (c. 2) (recovery of overpaid excise duty) insert after subsection (5)-- " (6) This section does not apply in a case where the Commissioners are-- (a) entitled to pay an amount under Part 1 of Schedule 3 to the Finance Act 2001, or (b) required to repay an amount under Part 3 of that Schedule. " . 16 In section 16(9) of the Finance Act 1994 (c. 9) (matters which are not ancillary matters) for the words from "paragraph 9(e)" to the end substitute-- " the following paragraphs of Schedule 5-- (a) paragraph 3(4); (b) paragraph 4(3); (c) paragraph 9(e); (d) paragraph 9A. " . 17 (1) Schedule 5 to the Finance Act 1994 (decisions subject to review and appeal) is amended as follows. (2) In paragraph 3 (decisions about alcoholic liquor) insert after sub-paragraph (3)-- " (4) Any decision which-- (a) is made under paragraph 1 of Schedule 3 to the Finance Act 2001, and (b) relates to the Alcoholic Liquor Duties Act 1979. " . (3) In paragraph 4 (decisions about hydrocarbon oil) insert after sub-paragraph (2)-- " (3) Any decision which-- (a) is made under paragraph 1 or 2 of Schedule 3 to the Finance Act 2001, and (b) relates to the Hydrocarbon Oil Duties Act 1979. " . (4) After paragraph 9 insert-- " The Finance Act 20019A Any decision under or for the purposes of Part 2 of Schedule 3 to the Finance Act 2001 (interest). " . 18 (1) Section 197(2) of the Finance Act 1996 (c. 8) (setting rates of interest) is amended as follows. (2) For paragraph (a) substitute-- " (a) paragraph 7 of Schedule 6 to the Finance Act 1994 (interest payable to the Commissioners of Customs and Excise in connection with air passenger duty); " . (3) After paragraph (h) (which is inserted by section 49(2) of this Act) insert-- " (i) Parts 2 and 3 of Schedule 3 to the Finance Act 2001 (interest payable on repayments etc.). " . 19 (1) Schedule 5 to the Finance Act 1997 (c. 16) (recovery of excess payments) is amended as follows. (2) In paragraph 14 (assessment for excessive repayment) at the end of sub-paragraph (3)(b) omit "or" and after sub-paragraph (3)(c) insert-- " or (d) Part 1 of Schedule 3 to the Finance Act 2001 (payments made and rebates disallowed in error). " . (3) In paragraph 15 (assessment for overpayments of interest) omit sub-paragraph (2)(a), at the end of sub-paragraph (2)(b) omit "or", and after sub-paragraph (2)(c) insert-- " or (d) Part 2 of Schedule 3 to the Finance Act 2001 (interest). " . (4) In paragraph 19 (review of decisions and appeals) in sub-paragraph (1)(c) for "the relevant interest provision is paragraph 9 of Schedule 6 to the Finance Act 1994" substitute "Part 1 of Schedule 3 to the Finance Act 2001 or the relevant interest provision is Part 2 of that Schedule". (5) In paragraph 20 (interpretation of Part 5) in sub-paragraph (2)(a)(ii) for "paragraph 9 of Schedule 6 to the Finance Act 1994" substitute "Part 2 of Schedule 3 to the Finance Act 2001". 20 In Schedule 6 to the Finance Act 1994 (c. 9), paragraphs 9 and 10 (interest in relation to air passenger duty) are omitted. 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