Excise Duties (Surcharges or Rebates) Act 1979
| Act of Parliament | |
.svg.png) | |
| Long title | An Act to consolidate the provisions of section 9 of and Schedules 3 and 4 to the Finance Act 1961 with the provisions amending them. |
|---|---|
| Citation | 1979 c. 8 |
| Territorial extent | United Kingdom |
| Dates | |
| Royal assent | 22 February 1979 |
| Commencement | 1 April 1979[b] |
| Other legislation | |
| Amends | See § Repealed enactments |
| Repeals/revokes | See § Repealed enactments |
| Amended by |
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| Relates to | |
Status: Amended | |
| Text of statute as originally enacted | |
| Revised text of statute as amended | |
| Text of the Excise Duties (Surcharges or Rebates) Act 1979 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk. | |
The Excise Duties (Surcharges or Rebates) Act 1979 (c. 8) is an act of the Parliament of the United Kingdom that consolidated enactments related to surcharges and rebates on excise duties in the United Kingdom.[1]
Provisions
The act consolidates the power of the Treasury, originally established by section 9 of the Finance Act 1961, to impose temporary surcharges or rebates on groups of excise duties with a view to regulating the balance between demand and resources in the United Kingdom. The groups of duties covered include those on alcoholic drinks (spirits, beer, wine, made-wine and cider), hydrocarbon oil and related products, and most other excise duties, with the exception of tobacco products duty, licence duties and certain duties within the legislative competence of the Northern Ireland Parliament. The Treasury may adjust a liability by adding or deducting a percentage not exceeding 10 per cent by statutory instrument, subject to parliamentary approval within 21 days of the order being made.
Repealed enactments
Section 4(3) of the act repealed 7 enactments, listed in schedule 2 to the act.[2]
| Citation | Short title | Extent of repeal |
|---|---|---|
| 9 & 10 Eliz. 2. c. 36 | Finance Act 1961 | Section 9. |
| Schedules 3 and 4. | ||
| 1964 c. 49 | Finance Act 1964 | Section 8. |
| 1968 c. 44 | Finance Act 1968 | Section 10(2). |
| 1971 c. 12 | Hydrocarbon Oil (Customs & Excise) Act 1971 | In Schedule 6, paragraph 2. |
| 1971 c. 68 | Finance Act 1971 | Section 3(5). |
| 1976 c. 40 | Finance Act 1976 | Section 6(6). |
| In Schedule 3, paragraph 8. | ||
| 1978 c. 42 | Finance Act 1978 | In section 6(4) the words preceding "any duty" and the words "and any such duty". |
| Section 10. |
Notes
References
- ↑ Blackaby, F. T. (1978). British Economic Policy 1960–74: Demand Management. Cambridge University Press. ISBN 978-0-521-29597-0.
- ↑ "Excise Duties (Surcharges or Rebates) Act 1979", legislation.gov.uk, The National Archives, 1979 c. 8
External links
- Text of the Excise Duties (Surcharges or Rebates) Act 1979 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.
- Text of the Excise Duties (Surcharges or Rebates) Act 1979 as originally enacted or made within the United Kingdom, from legislation.gov.uk.