Finance Act, 1983
Amendment of section 21 (duties on hydrocarbon oils) of Finance Act, 1935. |
70.—(1) Subsection (12) (inserted by the Finance Act, 1940 ) of section 21 of the Finance Act, 1935 , is hereby amended— | |
(a) by the substitution of “£1,000 and the oil in respect of which the offence was committed shall be liable to forfeiture” for “£500 and the oil in respect of which the offence was committed shall be forfeited” (inserted by the Finance Act, 1976 ), | ||
(b) by the substitution in paragraph (i) (inserted by the Finance Act, 1976 ) of “this section” for “the section”, | ||
(c) by the substitution of the following paragraph for paragraph (ii) (inserted by the Finance Act, 1976 ): | ||
“(ii) if— | ||
(I) a concealed tank or other container, or | ||
(II) any device, contrivance or method of any kind, | ||
is employed to conceal the presence in the vehicle of hydrocarbon oil intended for use for combustion in the engine of the vehicle in contravention of this section,”, | ||
and | ||
(d) by the substitution of “the vehicle shall be liable to forfeiture” for “the vehicle shall be forfeited” (inserted by the Finance Act, 1976 ), | ||
and so much of the said subsection (12), as so amended, as follows paragraph (e) thereof is set out in the Table to this subsection. | ||
TABLE | ||
such person shall be guilty of an offence under this section and shall be liable to a penalty, under the law relating to customs or the law relating to excise (as the case may be), of £1,000 and the oil in respect of which the offence was committed shall be liable to forfeiture and, in the case of an offence involving a motor vehicle— | ||
(i) if it is a second or subsequent offence under this section by the person, or | ||
(ii) if— | ||
(I) a concealed tank or other container, or | ||
(II) any device, contrivance or method of any kind, | ||
is employed to conceal the presence in the vehicle of hydrocarbon oil intended for use for combustion in the engine of the vehicle in contravention of this section, | ||
the vehicle shall be liable to forfeiture. | ||
(2) Section 21 (15) of the Finance Act, 1935 , is hereby amended by the insertion in the definition of “motor vehicle” (inserted by the Finance Act, 1942) after “road roller” of “or a vehicle referred to in paragraph 4B (inserted by the Finance Act, 1983) of Part I of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 ”, and the said definition, as so amended, is set out in the Table to this subsection. | ||
TABLE | ||
the expression “motor vehicle” means a mechanically propelled vehicle which is designed, constructed, and suitable for use on roads, but does not include a tractor which is designed and constructed for use for agricultural purposes or a road roller or a vehicle referred to in paragraph 4B (inserted by the Finance Act, 1983) of Part I of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 . |