Finance (No. 2) Act 2013

Amendment of Chapter 1 of Part 2 of Finance Act 2001 (general excise law: interpretation, liability and payment)

47. Chapter 1 of Part 2 of the Finance Act 2001 is amended—

(a) in section 96(1)—

(i) by substituting the following for the definition of “excise law”:

“ ‘excise law’ means the statutes that relate to the duties of excise or the management of those duties, and the instruments made under statute that relate to those duties or the management of those duties;”,

(ii) in the definition of “tobacco products” by substituting “paragraph (b) of section 97(1)” for “paragraph (c) of section 97(1)”, and

(iii) by inserting the following definition:

“ ‘standard rate’—

(a) in relation to any mineral oil has the meaning assigned to it by section 97 (2) of the Finance Act 1999 , and

(b) in relation to any other excisable product means the rate of excise duty chargeable on that product without the benefit of any relief;”,

(b) in section 99—

(i) by inserting the following subsection after subsection (10):

“(10A) Where any person—

(a) makes a supply or delivery of excisable products on which excise duty has been relieved, rebated, repaid, or charged at a rate lower than the appropriate standard rate, subject to a requirement that the excisable products are used for a specific purpose or in a specific manner, and

(b) knew that, or was reckless as to whether or not, he or she in making that supply or delivery was participating in a transaction or series of transactions connected to the fraudulent evasion of excise duty,

then that person is liable for payment of the excise duty on the excisable products concerned at the rate appropriate to them, without the benefit of any such relief, rebate, repayment or lower rate.”,


(ii) in subsection (11) by substituting “subsections (1) to (10A)” for “subsections (1) to (10)”,

(c) in section 99B(3) by substituting “a return or to make a declaration” for “a return”,

(d) in section 104(4) by substituting the following for paragraph (aa):

“(aa) An order under paragraph (a) may, in addition to the circumstances outlined in that paragraph, be made where allowed for under paragraph (3) (inserted by Council Directive 2010/12/EU of 16 February 20102 and amended by Decision of the Council of the European Union of 5 December 20113 on the admission of the Republic of Croatia to the European Union) of Article 46 of the Directive.”,

(e) in section 108A(2) by deleting paragraph (a), and

(f) in section 109(1) by deleting the definition of “excise law”.

2 OJ No. L059, 27.2.2010, p.1

3 OJ No. L112, 24.4.2012, p.6