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 .