Finance Act 2014
|
Amendment of section 101 of Finance Act 1999 (licensing of mineral oil traders) | ||
|
57. Section 101 of the Finance Act 1999 is amended— | ||
(a) by inserting the following subsection after subsection (6): | ||
“(6A) The granting to, or the holding by, an applicant or holder, as the case may be, of an auto-fuel trader’s licence or a marked fuel trader’s licence shall be conditional on the applicant or holder complying with excise law in relation to the production, sale or dealing in, keeping or delivery of mineral oil, including the requirements of this section relating to the systems (including the measuring systems) and procedures of the business to which the auto-fuel trader’s licence or the marked fuel trader’s licence relates.”, | ||
(b) by substituting the following for subsections (8) and (9): | ||
“(8) An auto-fuel trader’s licence or a marked fuel trader’s licence shall not be granted— | ||
(a) where the applicant (or, where the applicant is a company, any director or person having control, within the meaning of section 11 of the Taxes Consolidation Act 1997 , of that company) has, in the 10 years prior to the date of the application, been convicted of— | ||
(i) any indictable offence under the Acts referred to in section 1078 (1) of the Taxes Consolidation Act 1997 , or | ||
(ii) any corresponding offence under the law of another Member State, | ||
(b) where the applicant (or, where the applicant is a company, any director or person having control, within the meaning of section 11 of the Taxes Consolidation Act 1997 , of that company) does not hold a current tax clearance certificate issued under section 1094 of the Taxes Consolidation Act 1997 , | ||
(c) where the applicant does not, when required to do so by the Commissioners, show to the satisfaction of the Commissioners that the applicant, and the premises or place concerned, can satisfy such conditions as may be imposed by the Commissioners, | ||
(d) where there has been a contravention of, or a failure to comply with, a requirement of excise law in relation to the production, sale or dealing in, keeping or delivery of mineral oil— | ||
(i) by the applicant (or, where the applicant is a company, any director or person having control, within the meaning of section 11 of the Taxes Consolidation Act 1997 , of that company), or | ||
(ii) at the premises or place in respect of which the application has been made, | ||
and the applicant has not shown to the satisfaction of the Commissioners that the contravention or failure has been remedied, | ||
(e) where, in the case of a licence previously granted, there has been a contravention of, or a failure to comply with, a condition of an auto-fuel trader’s licence or a marked fuel trader’s licence— | ||
(i) by the applicant (or, where the applicant is a company, any director or person having control, within the meaning of section 11 of the Taxes Consolidation Act 1997 , of that company), or | ||
(ii) in respect of the premises or place in respect of which the application has been made, | ||
and the applicant has not shown to the satisfaction of the Commissioners that the contravention or failure has been remedied, | ||
(f) where the applicant does not, when required to do so by the Commissioners, show to the satisfaction of the Commissioners that the activity to be carried out under the licence is to be undertaken with a view to the realisation of profits from legitimate trade in mineral oils, | ||
(g) where the applicant does not, when required to do so by the Commissioners, show to the satisfaction of the Commissioners that the activity to be carried out under the licence will be conducted solely for the benefit of the applicant, | ||
(h) where the applicant does not, when required to do so by the Commissioners, show to the satisfaction of the Commissioners that the systems (including the measuring systems) and procedures of the business to which the licence application relates will provide a full and true record of all mineral oil transactions of that business in a form readily accessible to the Commissioners. | ||
(9) The Commissioners may revoke an auto-fuel trader’s licence or a marked fuel trader’s licence where— | ||
(a) the holder of the licence (or, where the holder of the licence is a company, any director or person having control, within the meaning of section 11 of the Taxes Consolidation Act 1997 , of that company) has in the preceding 10 years been convicted of— | ||
(i) any indictable offence under the Acts referred to in section 1078 (1) of the Taxes Consolidation Act 1997 , or | ||
(ii) any corresponding offence under the law of another Member State, | ||
(b) the Commissioners are satisfied that there has been a contravention of, or failure to comply with, a requirement of excise law in relation to the production, sale or dealing in, keeping or delivery of mineral oil— | ||
(i) by the holder of the licence (or, where the holder of the licence is a company, any director or person having control, within the meaning of section 11 of the Taxes Consolidation Act 1997 , of that company), or | ||
(ii) at the premises or place in respect of which the licence was granted, | ||
and the holder of the licence has not shown to the satisfaction of the Commissioners that the contravention or failure has been remedied, | ||
(c) the Commissioners are satisfied that there has been a contravention of, or failure to comply with, any of the conditions specified in relation to the licence— | ||
(i) by the holder of the licence (or, where the holder of the licence is a company, any director or person having control, within the meaning of section 11 of the Taxes Consolidation Act 1997 , of that company), or | ||
(ii) at the premises or place in respect of which the licence was granted, | ||
and the holder of the licence has not shown to the satisfaction of the Commissioners that the contravention or failure has been remedied, | ||
(d) the holder of the licence, when applying for that licence, provided information that was false or misleading in a material respect, | ||
(e) the holder of the licence does not, when required to do so by the Commissioners, show to the satisfaction of the Commissioners that the activity carried out under the licence is undertaken with a view to the realisation of profits from legitimate trade in mineral oils, | ||
(f) the holder of the licence does not, when required to do so by the Commissioners, show to the satisfaction of the Commissioners that the activity carried out under the licence is conducted solely for the benefit of the licence holder, | ||
(g) the holder of the licence does not, when required to do so by the Commissioners, show to the satisfaction of the Commissioners that the systems (including the measuring systems) and procedures of the business to which the licence relates provide a full and true record of all mineral oil transactions of that business in a form readily accessible to the Commissioners.”, | ||
(c) in subsection (12) by— | ||
(i) substituting “(9), or” for “(9),” in paragraph (b), and | ||
(ii) inserting the following after paragraph (b): | ||
“(c) a licence ceases to have effect in accordance with subsection (12A),”, | ||
and | ||
(d) by inserting the following after subsection (12): | ||
“(12A) Where the holder of an auto-fuel trader’s licence or a marked fuel trader’s licence ceases to produce, sell or deal in, keep for sale or delivery, or deliver mineral oil under that licence at the premises to which the licence relates— | ||
(a) the licence shall cease to have effect, and | ||
(b) the holder of the licence shall notify the Commissioners, in writing, of the cessation of the activity for which the licence was granted at the premises concerned not later than 7 days after the licence ceases to have effect.”. |