Finance Bill - continued        House of Lords
PART I, EXCISE DUTIES - continued
Betting and gaming duties - continued

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Rates of gaming duty.     7. - (1) For the table in section 11(2) of the Finance Act 1997 (rates of gaming duty) substitute-
 
 
 
TABLE
 
Part of gross gaming yield
 
Rate
 
The first £484,500
 
2.5 per cent.
 
The next £1,076,000
 
12.5 per cent.
 
The next £1,076,000
 
20 per cent.
 
The next £1,883,500
 
30 per cent.
 
The remainder
 
40 per cent.
      (2) This section has effect in relation to accounting periods beginning on or after 1st April 2001.
 
 
Vehicle excise duty
Threshold for reduced general rate.     8. - (1) In paragraph 1 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (rate of duty applicable where no other rate specified), in sub-paragraphs (2) and (2A) for "1,200 cubic centimetres" (the reduced rate threshold) substitute "1,549 cubic centimetres".
 
  This amendment applies to licences issued on or after 1st July 2001.
 
      (2) Refunds shall be made by the Secretary of State, in accordance with the following provisions of this section, in respect of licences-
 
 
    (a) issued in the period beginning with 1st November 2000 and ending with 30th June 2001, and
 
    (b) not surrendered before the end of that period,
       where the amount of vehicle excise duty chargeable on the licence would have been less if the amendment in subsection (1) had applied.
 
      (3) The amount of the refund is-
 
 
    (a) £55 for a 12 month licence, and
 
    (b) £27.50 for a 6 month licence.
      (4) The person entitled to the refund is-
 
 
    (a) in the case of a licence in force on 30th June 2001, the keeper of the vehicle on that date;
 
    (b) in the case of a licence that has ceased to be in force before that date, the keeper of the vehicle when the licence expired.
      (5) For the purposes of subsection (4) the keeper of the vehicle shall be taken to be-
 
 
    (a) the person registered as keeper of the vehicle on the date in question, or
 
    (b) if the Secretary of State has received notification of a change of ownership of the vehicle as a result of which another person is on that date entitled to be registered as the new keeper of the vehicle, that person.
      (6) A refund shall only be made if an application is made for it in such form, and containing such particulars and supported by such documents, as the Secretary of State may require.
 
      (7) The Secretary of State shall give notice in writing to any person appearing to him to be entitled to a refund-
 
 
    (a) informing him that he appears to be entitled to a refund,
 
    (b) enclosing an application form, and
 
    (c) specifying the particulars and supporting documents to be provided.
      (8) An application for, or the making of, a refund under this section in respect of a licence does not affect the validity of the licence.
 
      (9) For the purposes of section 19 of the Vehicle Excise and Registration Act 1994 (surrender of licences) as it applies to the surrender on or after 1st July 2001 of a licence in respect of which a refund under this section has been made, or applied for, the annual rate of duty chargeable on the licence shall be taken to be that which would have been chargeable if the amendment in subsection (1) above had applied.
 
      (10) Section 45 of that Act (offence of false or misleading declaration) applies to a declaration in connection with an application for a refund under this section as it applies to a declaration in connection with an application for a vehicle licence.
 
      (11) In the application of this section to Northern Ireland, references to registration as the keeper of a vehicle shall be read as references to registration as the owner of the vehicle.
 
      (12) This section shall be deemed to have come into force on 1st July 2001.
 
Rates of duty for goods vehicles.     9. - (1) Schedule 2 to this Act (which makes provision for new rates of vehicle excise duty for goods vehicles etc.) has effect.
 
      (2) The provisions of that Schedule apply in relation to licences issued on or after 1st December 2001.
 
Rates of duty for vehicles used for exceptional loads.     10. - (1) Part VI of Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of vehicle excise duty: vehicles used for exceptional loads) is amended as follows.
 
      (2) In paragraph 6(2A)(a) (vehicles not satisfying reduced pollution requirements), for "£5,170" substitute "£2,585".
 
      (3) In paragraph 6(2A)(b) (vehicles satisfying reduced pollution requirements), for "£4,170" substitute "£2,085".
 
      (4) The provisions of this section apply in relation to licences issued on or after 1st December 2001.
 
Rates of duty for recovery vehicles.     11. - (1) In Part V of Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of vehicle excise duty: recovery vehicles), paragraph 5(1) is amended as follows.
 
      (2) For paragraphs (a) and (b) substitute-
 
 
    "(a) if it has a revenue weight exceeding 3,500 kilograms and not exceeding 25,000 kilograms, the same as the basic goods vehicle rate;".
      (3) In paragraph (c) (vehicle with revenue weight exceeding 25,000 kilograms charged at 500 per cent of basic goods vehicle rate), for "500" substitute "250".
 
      (4) The provisions of this section apply in relation to licences issued on or after 1st December 2001.
 
Mobile pumping vehicles.     12. - (1) Part IV of Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of duty: special vehicles) is amended as follows.
 
      (2) In paragraph 4(2), after paragraph (d) insert-
 
 
    "(dd) mobile pumping vehicle,".
      (3) In paragraph 4, after sub-paragraph (5) insert-
 
 
    "(5A) In sub-paragraph (2)(dd) "mobile pumping vehicle" means a vehicle-
 
 
    (a) which is constructed or adapted for use and used for the conveyance of a pump and a jib satisfying the requirements specified in sub-paragraph (5B),
 
    (b) which is used on public roads only-
 
      (i) when the vehicle is stationary and the pump is being used to pump material from a point in the immediate vicinity to another such point, or
 
      (ii) for the purpose of proceeding to and from a place where the pump is to be or has been used, and
 
    (c) which, when so proceeding, does not carry-
 
      (i) the material that is to be or has been pumped, or
 
      (ii) any other load except such as is necessary for the propulsion or equipment of the vehicle or for the operation of the pump.
      (5B) The requirements are that each of the pump and the jib is-
 
 
    (a) built in as part of the vehicle, and
 
    (b) designed so that material pumped by the pump is delivered to a desired height or depth through piping that-
 
      (i) is attached to the pump and the jib, and
 
      (ii) is raised or lowered to that height or depth by operation of the jib.".
      (4) In paragraph 1A (old vehicles) of Schedule 2 to the Vehicle Excise and Registration Act 1994 (exempt vehicles)-
 
 
    (a) in sub-paragraph (2)(b)(ii) (mobile cranes etc. not exempt vehicles under paragraph 1A), after "mobile crane," insert "mobile pumping vehicle,", and
 
    (b) in sub-paragraph (5) (definitions), after ""mobile crane"" insert ", "mobile pumping vehicle"".
      (5) The amendments made by subsections (2) to (4) apply to licences issued after the day on which this Act is passed.
 
      (6) Where-
 
 
    (a) a licence was issued on or before that day for a mobile pumping vehicle (within the meaning given by the paragraph 4(5A) inserted by subsection (3)) on the basis that the vehicle was a mobile crane (within the meaning given by paragraph 4(5) of Schedule 1 to the Vehicle Excise and Registration Act 1994), and
 
    (b) vehicle excise duty was paid accordingly,
       the vehicle shall be deemed to have been a mobile crane at any time on or before that day when the licence was in force (but this does not affect proceedings in any court that were concluded on or before that day).
 
 
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