Finance Act, 1992
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Increase of duties on hydrocarbon vendors' licences. |
158.—(1) The duty of excise imposed by paragraph 12 (12) of the Order of 1975 on a licence to be taken out annually by a person who sells or delivers hydrocarbon oil chargeable with the duty imposed by paragraph 12 (1) of the said Order shall be charged, levied and paid, as on and from the 1st day of July, 1992, at the rate of £30 in lieu of the rate specified in section 45 (1) of the Finance Act, 1989 . | |
(2) The duty of excise imposed by section 42 (4) (a) of the Finance Act, 1976 , on a licence to be taken out annually by a person who sells or delivers motor vehicle gas on any premises shall be charged, levied and paid as on and from the 1st day of July, 1992, at the rate of £30 in lieu of the rate specified in section 45 (2) of the Finance Act, 1989 . | ||
(3) The duty of excise imposed by section 45 (3) (b) of the Finance Act, 1989 , on a licence to be taken out annually by a person who sells or delivers on any premises for use for combustion in the engine of a motor vehicle any hydrocarbon light oil shall be charged, levied and paid as on and from the 1st day of July, 1992, at the rate of £30 in lieu of the rate specified in the said section 45 (3) (b). | ||
(4) As on and from the 1st day of July, 1992, the provisions of section 45 (4) of the Finance Act, 1989 , shall apply and have effect as if the reference therein to subsection (1) and the references therein to subsection (3) were, respectively, references to the said subsection (1) as amended by subsection (1) and the said subsection (3) as amended by subsection (3) and as if the reference to £20 in the said section 45 (4) were a reference to £30. |