Finance Bill - continued        House of Lords
PART I, EXCISE DUTIES - continued

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Tobacco products duty
Rates of tobacco products duty.     5. - (1) For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 there shall be substituted-
 
 
 
1. Cigarettes
 
An amount equal to 22 per cent. of the retail price plus £82.59 per thousand cigarettes.
 
2. Cigars
 
£122.06 per kilogram.
 
3. Hand-rolling tobacco
 
£87.74 per kilogram.
 
4. Other smoking tobacco and chewing tobacco
 
£53.66 per kilogram.
      (2) This section shall be deemed to have come into force at 6 o'clock in the evening of 9th March 1999.
 
 
Betting and gaming duties
Rate of pool betting duty.     6. - (1) In section 7(1) of the Betting and Gaming Duties Act 1981 (rate of pool betting duty), for "26.50 per cent." there shall be substituted "17.50 per cent."
 
      (2) This section has effect in relation to bets the stake money on which is or has been paid on or after 28th March 1999.
 
Rates of gaming duty.     7. - (1) For the Table in section 11(2) of the Finance Act 1997 (rates of gaming duty) there shall be substituted-
 
 
 
"TABLE
 
Part of gross gaming yield
 
Rate
 
The first £462,500
 
2.5 per cent.
 
The next £1,027,500
 
12.5 per cent.
 
The next £1,027,500
 
20 per cent.
 
The next £1,798,500
 
30 per cent.
 
The remainder
 
40 per cent."
      (2) This section has effect in relation to accounting periods beginning on or after 1st April 1999.
 
 
Vehicle excise duty
The general rate of vehicle excise duty.     8. - (1) In sub-paragraph (2) of paragraph 1 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (the general rate), for "£150" there shall be substituted "£155".
 
      (2) For the word "The" at the beginning of that sub-paragraph there shall be substituted "Except in the case of a vehicle having an engine with a cylinder capacity not exceeding 1,100 cubic centimetres, the".
 
      (3) After that sub-paragraph there shall be inserted the following sub-paragraph-
 
 
    "(2A) In the case of a vehicle having an engine with a cylinder capacity not exceeding 1,100 cubic centimetres, the general rate is £100."
 
      (4) In sections 13(3)(b), 35A(5)(b) and 36(3)(b) of that Act, and in section 13(4)(b) of that Act as substituted under paragraph 8 of Schedule 4 to that Act, (which refer to the rate of duty applicable under paragraph 1 of Schedule 1), for the words "paragraph 1 of Schedule 1", in each place where they occur, there shall be substituted "paragraph 1(2) of Schedule 1".
 
      (5) Subsection (1) above has effect in relation to any licence issued after 9th March 1999; and subsections (2) to (4) above have effect in relation to any licence taken out for a period beginning on or after 1st June 1999.
 
Rates of duty for goods vehicles.     9. Schedule 1 to this Act (which makes provision for new rates of vehicle excise duty for goods vehicles etc.) shall have effect.
 
 
Goods shipped etc. as stores
Goods for sale on board ships or aircraft.     10. - (1) For subsection (4) of section 1 of the Customs and Excise Management Act 1979 (goods for sale on board ships or aircraft to be treated as stores) there shall be substituted the following subsections-
 
 
    "(4) Goods for use in a ship or aircraft as merchandise for sale to persons carried in the ship or aircraft shall be treated for the purposes of the customs and excise Acts as stores if, and only if-
 
 
    (a) the goods are to be sold by retail either-
 
      (i) in the course of a relevant journey, or
 
      (ii) for consumption on board;
 
    and
 
    (b) the goods are not treated as exported by virtue of regulations under section 12 of the Customs and Excise Duties (General Reliefs) Act 1979 (goods for use in naval ships or establishments).
      (4A) For the purposes of subsection (4) above a relevant journey is any journey beginning in the United Kingdom and having an immediate destination outside the member States.
 
      (4B) In relation to goods treated as stores by virtue of subsection (4) above, any reference in the customs and excise Acts to the consumption of stores shall be construed as referring to the sale of the goods as mentioned in paragraph (a) of that subsection."
 
      (2) This section shall be deemed to have come into force on 1st July 1999 but shall not have effect in relation to any shipment of goods before that date.
 
Drawback of duty on shipment.     11. - (1) In section 2 of the Finance (No. 2) Act 1992 (power to provide for drawback of excise duty), in subsection (1), after "provision" there shall be inserted "(a)", and after "Kingdom" there shall be inserted "; and
 
 
    (b) conferring an entitlement to drawback of duty, in prescribed cases, on the shipment as stores, or warehousing in an excise warehouse for use as stores, of goods chargeable with duty".
      (2) In subsection (5) of that section, for ""goods" has the same meaning" there shall be substituted ""excise warehouse", "goods", "shipment", "stores" and "warehousing" have the same meanings".
 
      (3) Section 132 of the Customs and Excise Management Act 1979 (extension of drawback to shipment, and warehousing for use, as stores) shall cease to have effect.
 
      (4) Subsection (3) above shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint.
 
 
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Prepared 8 July 1999