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Finance Act 2001 (c. 9)

(The document as of February, 2008)

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Finance Act 2001

2001 CHAPTER 9

CONTENTS

Content
  1. Part 1

    Excise duties

    1. Hydrocarbon oil duties

      1. 1. Rates of duty on hydrocarbon oil

      2. 2. Rebate on unleaded petrol

      3. 3. Fuel-testing pilot projects

    2. Tobacco products duty

      1. 4. Rates of tobacco products duty

    3. Alcoholic liquor duties

      1. 5. Dilution etc. of cider

    4. Betting and gaming duties

      1. 6. General betting duty

      2. 7. Rates of gaming duty

    5. Vehicle excise duty

      1. 8. Threshold for reduced general rate

      2. 9. Rates of duty for goods vehicles

      3. 10. Rates of duty for vehicles used for exceptional loads

      4. 11. Rates of duty for recovery vehicles

      5. 12. Mobile pumping vehicles

      6. 13. Exemption of agricultural etc. vehicles

      7. 14. Surrender of vehicle licences

    6. General

      1. 15. Payments by Commissioners in case of error or delay

  2. Part 2

    Aggregates Levy

    1. Charging provisions

      1. 16. Charge to aggregates levy

      2. 17. Meanings of "aggregate" and "taxable aggregate"

      3. 18. Exempt processes

      4. 19. Commercial exploitation

      5. 20. Originating sites

      6. 21. Operators of sites

      7. 22. Responsibility for exploitation of aggregate

      8. 23. Weight of aggregate

    2. Administration and enforcement

      1. 24. The register

      2. 25. Returns and payment of levy

      3. 26. Security for levy

      4. 27. Recovery and interest

      5. 28. Evasion, misdeclaration and neglect

      6. 29. Information and evidence

    3. Credits and repayments

      1. 30. Credit for aggregates levy

      2. 31. Repayments of overpaid levy

      3. 32. Supplemental provisions about repayments etc

    4. Non-resident taxpayers

      1. 33. Appointment of tax representatives

      2. 34. Effect of appointment of tax representatives

    5. Other special cases

      1. 35. Groups of companies etc

      2. 36. Partnerships and other unincorporated bodies

      3. 37. Insolvency etc

      4. 38. Death and incapacity

      5. 39. Transfer of a business as a going concern

    6. Review and appeal

      1. 40. Review of Commissioners' decisions

      2. 41. Appeals against reviewed decisions

      3. 42. Determinations on appeal

      4. 43. Adjustments of contracts

    7. General provisions

      1. 44. Destination of receipts

      2. 45. Regulations and orders

      3. 46. Civil penalties

      4. 47. Service of notices etc

      5. 48. Interpretation of Part

    8. Supplemental

      1. 49. Minor and consequential amendments

  3. Part 3

    Income tax, corporation tax and capital gains tax

    1. Chapter 1

      Charge and rates

      1. Income tax

        1. 50. Charge and rates for 2001-02

        2. 51. Starting rate limit for 2001-02

        3. 52. Children's tax credit: amount for 2001-02 and subsequent years

        4. 53. Children's tax credit: baby rate

      2. Corporation tax

        1. 54. Charge and main rate for financial year 2002

        2. 55. Small companies' rate and fraction for financial year 2001

        3. 56. Corporation tax starting rate and fraction for financial year 2001

    2. Chapter 2

      Other provisions

      1. Employment

        1. 57. Mileage allowances: exemptions and relief

        2. 58. Mileage allowances: nil liability notices

        3. 59. Employees' vehicles: withdrawal of capital allowances

        4. 60. Exemption for works bus services: extension to minibuses

        5. 61. Employee share ownership plans

      2. Enterprise incentives

        1. 62. Enterprise management incentives

        2. 63. Enterprise investment scheme

        3. 64. Venture capital

      3. Capital allowances

        1. 65. Energy-saving plant and machinery

        2. 66. Fixtures provided in connection with energy management services

        3. 67. Conversion of parts of business premises into flats

        4. 68. Decommissioning of offshore oil infrastructure

        5. 69. Minor amendments

      4. Other relieving provisions

        1. 70. Relief for expenditure on remediation of contaminated land

        2. 71. Creative artists: relief for fluctuating profits

        3. 72. Expenditure on film production etc

        4. 73. Deductions for business gifts: yearly limit

      5. Pension funds

        1. 74. Payments to employers out of pension funds

      6. Limited liability partnerships

        1. 75. Limited liability partnerships: general

        2. 76. Limited liability partnerships: investment LLPs and property investment LLPs

      7. Chargeable gains

        1. 77. Notional transfers within a group

        2. 78. Taper relief: assets qualifying as business assets

        3. 79. De-grouping charge: transitional relief

        4. 80. Attribution of gains of non-resident companies

      8. International matters

        1. 81. Double taxation relief

        2. 82. Controlled foreign companies: acceptable distribution policy

      9. Miscellaneous

        1. 83. Life policies, life annuity contracts and capital redemption policies

        2. 84. Exclusion of deductions for deemed manufactured payments

        3. 85. Deduction of tax: payments between companies etc

        4. Part 4

          Other taxes

          1. Stamp duty and stamp duty reserve tax

            1. 92. Stamp duty: exemption for land in disadvantaged areas

            2. 93. SDRT: unit trust schemes and individual pension accounts

            3. 94. SDRT: open-ended investment companies and individual pension accounts

            4. 95. Exemptions in relation to employee share ownership plans

          2. Value added tax

            1. 96. VAT: children's car seats

            2. 97. VAT: residential conversions and renovations

            3. 98. VAT: museums and galleries

            4. 99. VAT: re-enactment of reduced-rate provisions

            5. 100. VAT representatives

          3. Petroleum revenue tax

            1. 101. PRT: unrelievable field losses

            2. 102. PRT: allowable decommissioning expenditure

            3. 103. PRT: expenditure in certain gas-producing fields

          4. Landfill tax

            1. 104. Landfill tax: rate

          5. Climate change levy

            1. 105. Climate change levy

          6. Inheritance tax

            1. 106. Transfers within group etc

        5. Part 5

          Miscellaneous and supplementary provisions

          1. Miscellaneous

            1. 107. Interest on unpaid tax, etc.: foot-and-mouth disease

            2. 108. Trading funds

          2. Supplementary

            1. 109. Interpretation

            2. 110. Repeals and revocations

            3. 111. Short title

          1. Schedule 1

            General betting duty

          2. Schedule 2

            Rates of vehicle excise duty on goods vehicles

          3. Schedule 3

            Excise duty: payments by Commissioners in case of error or delay

            1. Part 1

              Payments

            2. Part 2

              Interest

            3. Part 3

              Appeals

            4. Part 4

              General

          4. Schedule 4

            Aggregates levy: registration

          5. Schedule 5

            Aggregates levy: recovery and interest

          6. Schedule 6

            Aggregates levy: evasion, misdeclaration and neglect

            1. Part 1

              Criminal offences

            2. Part 2

              Civil penalties

            3. Part 3

              Interpretation of Schedule

          7. Schedule 7

            Aggregates levy: information and evidence etc

          8. Schedule 8

            Aggregates levy: repayments and credits

          9. Schedule 9

            Aggregates levy: group treatment

          10. Schedule 10

            Aggregates levy: assessment of civil penalties and interest on them

          11. Schedule 11

            Children's tax credit: baby rate: supplementary

          12. Schedule 12

            Mileage allowances

            1. Part 1

              New Schedule 12AA to the Taxes Act 1988

            2. Part 2

              Consequential amendments

          13. Schedule 13

            Employee share ownership plans: amendments

          14. Schedule 14

            Enterprise management incentives: amendments

          15. Schedule 15

            Enterprise investment scheme: amendments

            1. Part 1

              Income tax relief

            2. Part 2

              Postponement of chargeable gain on reinvestment

            3. Part 3

              Miscellaneous and general

          16. Schedule 16

            Venture capital

            1. Part 1

              Venture capital trusts

            2. Part 2

              Corporate venturing scheme

          17. Schedule 17

            Capital allowances: energy-saving plant and machinery

          18. Schedule 18

            Capital allowances: fixtures provided in connection with energy management services

          19. Schedule 19

            Capital allowances: conversion of parts of business premises into flats

            1. Part 1

              New Part 4A of the Capital Allowances Act 2001

            2. Part 2

              Consequential amendments

          20. Schedule 20

            Capital allowances: offshore oil infrastructure

            1. Part 1

              Chargeable periods ending before 1st or 6th April 2001

            2. Part 2

              Chargeable periods ending on or after 1st or 6th April 2001

          21. Schedule 21

            Capital allowances: minor amendments

          22. Schedule 22

            Remediation of contaminated land

            1. Part 1

              Deduction for capital expenditure

            2. Part 2

              Entitlement to land remediation relief

            3. Part 3

              Manner of giving effect to relief

            4. Part 4

              Special provision for life assurance business

            5. Part 5

              Supplementary provisions

          23. Schedule 23

            Land remediation: consequential amendments

          24. Schedule 24

            Creative artists: relief for fluctuating profits

            1. Part 1

              New Schedule 4A to the Taxes Act 1988

            2. Part 2

              Consequential amendments

          25. Schedule 25

            Limited liability partnerships: investment LLPs and property investment LLPs

          26. Schedule 26

            Capital gains tax: taper relief: business assets

          27. Schedule 27

            Double taxation relief

          28. Schedule 28

            Life policies, life annuities and capital redemption policies

            1. Part 1

              Assignment or surrender of part of the rights

            2. Part 2

              Provision of information by insurers etc

          29. Schedule 29

            Amendments to machinery of self-assessment

            1. Part 1

              Amendment or correction of return

            2. Part 2

              Enquiries into returns

            3. Part 3

              Referral of questions during enquiry

            4. Part 4

              Procedure on completion of enquiry

            5. Part 5

              Minor and consequential amendments

          30. Schedule 30

            Stamp duty: land in disadvantaged areas

          31. Schedule 31

            Value added tax: re-enactment of reduced rate provisions

            1. Part 1

              New Schedule 7A to the Value Added Tax Act 1994

            2. Part 2

              Consequential amendments

          32. Schedule 32

            Petroleum revenue tax: unrelievable field losses

          33. Schedule 33

            Repeals

            1. Part 1

              Excise duties

            2. Part 2

              Income tax, corporation tax and capital gains tax

            3. Part 3

              Other taxes

An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.

[11th May 2001]

Most Gracious Sovereign,

We, Your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:--



Part 1 Excise duties

Hydrocarbon oil duties

1 Rates of duty on hydrocarbon oil

(1) In section 6(1A) of the Hydrocarbon Oil Duties Act 1979 (c. 5) (rates of duty on hydrocarbon oil)--

(a) in paragraph (a) (ultra-low sulphur petrol), for "ВЈ0.4782" substitute "ВЈ0.4582"; and

(b) in paragraph (c) (ultra-low sulphur diesel), for "ВЈ0.4882" substitute "ВЈ0.4582".

(2) That subsection shall have effect until midnight on 14th June 2001 as if for paragraph (b) (other light oil) there were substituted--

" (ba) £0.5268 in the case of unleaded petrol other than ultra low sulphur petrol;

(bb) £0.5468 in the case of light oil not within paragraph (a) or (ba) above; " .

After that, paragraph (b) shall have effect as it did before.

(3) In section 8(3) of the Hydrocarbon Oil Duties Act 1979 (c. 5) (rate of duty on road fuel gas) for "ВЈ0.1500" substitute "ВЈ0.0900".

(4) This section shall be deemed to have come into force at 6 o'clock in the evening of 7th March 2001.

2 Rebate on unleaded petrol

(1) For section 13A of the Hydrocarbon Oil Duties Act 1979 (under which different rates of rebate are specified for higher octane and other unleaded petrol) substitute--

" 13A Rebate on unleaded petrol

(1) On unleaded petrol, other than ultra low sulphur petrol, charged with the excise duty on hydrocarbon oil and delivered for home use there shall be allowed at the time of delivery a rebate of duty at the rate of £0.0586 a litre.

(2) Rebate is not allowed under this section in a case where a rebate is allowed under section 14 below. " .

(2) In paragraph 1(1) of Schedule 2A to that Act (converting unleaded petrol into leaded petrol)--

(a) for paragraphs (a) and (b) substitute--

" (ab) adding lead to unleaded petrol in respect of which a rebate has been allowed under section 13A; " ; and

(b) in paragraph (c)--

(i) for "paragraph (a)" substitute "paragraph (aa)", and

(ii) for "paragraph (b)" substitute "paragraph (ab)".

(3) For paragraph 2A of that Schedule (mixing different kinds of unleaded petrol) substitute--

" 2A (1) A mixture which is unleaded petrol is produced in contravention of this paragraph if the mixture is produced by mixing--

(a) petrol on which duty has been paid at the rate specified in section 6(1A)(a), and

(b) petrol in respect of which a rebate has been allowed under section 13A,

and the mixture produced is unleaded petrol that is not ultra low sulphur petrol.

(2) This paragraph is subject to any direction given under paragraph 3. " .

(4) In paragraph 8 of that Schedule (rate of duty on mixtures of light oil), for sub-paragraph (3A) substitute--

" (3A) In the case of a mixture produced in contravention of paragraph 2A above, the rate is that produced by deducting from the rate in force under section 6(1A)(b) at the time the mixture is produced the rebate which at that time is in force under section 13A. " .

(5) This section shall be deemed to have come into force at 6 o'clock in the evening of 7th March 2001.

3 Fuel-testing pilot projects

(1) In the Hydrocarbon Oil Duties Act 1979 (c. 5), after section 20AA insert--

" 20AB Power to allow reliefs for fuel testing etc

(1) The Commissioners may by regulations make provision allowing reliefs as regards excise duty charged in respect of experimental fuel where--

(a) the fuel is, or is to be, used for the purposes of a fuel-testing project that is approved by the Commissioners,

(b) the project is approved for the purposes of the development of the fuel (see subsection (8)(a) below), and

(c) the use takes place, or is to take place, during the period that, for the purposes of the project, is the relief period for the fuel (see subsection (8)(b) below).

(2) In this section "experimental fuel" means a substance of a description specified in regulations made by the Commissioners.

(3) For each experimental fuel, the Commissioners shall by regulations make provision specifying--

(a) the beginning and end of the period that is the experimental period for that fuel; and

(b) the form that (subject to any directions under subsection (9)(a) below) is to be taken by relief under this section as regards excise duty chargeable on that fuel.

(4) A form of relief specified under subsection (3)(b) above must be an authorised form; and for the purposes of this section "an authorised form" is--

(a) a repayment, or

(b) a rebate (or extra rebate).

(5) Relief under this section shall be allowed--

(a) to the extent specified in, or determined in accordance with, regulations under subsection (1) above, and

(b) subject to--

(i) such conditions as the Commissioners may impose, and

(ii) any directions under subsection (9)(b) below.

(6) The conditions that may be imposed under subsection (5)(b)(i) above include, in particular, conditions in connection with--

(a) the collection, keeping, compilation or analysis, or

(b) the supply to the Commissioners or other persons,

of data, or information, relating to the production, use or performance of an experimental fuel.

(7) Subsections (8) and (9) below apply where the Commissioners have approved a fuel-testing project.

(8) The Commissioners shall give directions specifying--

(a) each experimental fuel for the purposes of whose development the project is approved;

(b) for each fuel specified under paragraph (a) above, the beginning and end of the period that, for the purposes of the project, is (in accordance with subsection (10) below) the relief period for the fuel; and

(c) any conditions imposed under subsection (5)(b)(i) above that apply to the allowance under this section of relief as regards excise duty chargeable in respect of an experimental fuel used, or to be used, for the purposes of the project.

(9) The Commissioners may give directions--

(a) providing for relief as regards excise duty chargeable in respect of an experimental fuel used, or to be used, for the purposes of the project to take an authorised form different to the form specified under subsection (3)(b) above;

(b) as to administration in connection with allowing reliefs under this section as regards excise duty chargeable in respect of an experimental fuel used, or to be used, for the purposes of the project.

(10) For the purposes of subsection (8)(b) above--

(a) the beginning of the relief period for a fuel may not be earlier than the beginning of the experimental period for that fuel; and

(b) the end of the relief period for a fuel may not be later than the end of the experimental period for that fuel.

(11) In this section--

  • "excise duty" means--

    (a)

    excise duty chargeable by virtue of this Act, or

    (b)

    any addition to such duty by virtue of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979 (c. 8);

  • "fuel-testing project" means a pilot project connected with the technological development of environment-friendly fuels.

(12) Regulations under this section may make different provision for different cases. " .

(2) In section 24(1) of the Hydrocarbon Oil Duties Act 1979 (c. 5) (regulations for the purposes of provisions providing for rebates etc.), after "section 19A" insert ", section 20AB".

(3) In section 27(1) of the Hydrocarbon Oil Duties Act 1979 (interpretation), in the definition of "rebate", for "or 14" substitute ", 14 or 20AB".

(4) In section 12B(1)(h) of the Finance Act 1994 (c. 9) (excise duty reliefs that may be recovered under section 12A when wrongly given), after "allowed to a person by virtue of section 20AA" insert "or 20AB".



Tobacco products duty

4 Rates of tobacco products duty

(1) For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 (c. 7) substitute--

TABLE
1. CigarettesAn amount equal to 22 per cent. of the retail price plus 92.25 per thousand cigarettes.
2. Cigars134.69 per kilogram.
3. Hand-rolling tobacco96.81 per kilogram.
4. Other smoking tobacco and chewing tobacco59.21 per kilogram.

(2) This section shall be deemed to have come into force at 6 o'clock in the evening of 7th March 2001.



Alcoholic liquor duties

5 Dilution etc. of cider

In section 62(5) of the Alcoholic Liquor Duties Act 1979 (c. 4) (regulations providing for the management of the duty on cider), after paragraph (d) insert--

" (e) regulating and, in such circumstances as may be prescribed in the regulations, prohibiting the addition of substances to, the mixing of, or the carrying out of other operations on or in relation to, cider. " .



Betting and gaming duties

6 General betting duty

(1) Schedule 1 to this Act (which makes provision about general betting duty) has effect.

(2) This section shall come into force in accordance with such provision as the Commissioners of Customs and Excise may make by order made by statutory instrument.

7 Rates of gaming duty

(1) For the table in section 11(2) of the Finance Act 1997 (c. 16) (rates of gaming duty) substitute--

TABLE
Part of gross gaming yieldRate
The first £484,5002.5 per cent.
The next £1,076,00012.5 per cent.
The next £1,076,00020 per cent.
The next £1,883,50030 per cent.
The remainder40 per cent.

(2) This section has effect in relation to accounting periods beginning on or after 1st April 2001.



Vehicle excise duty

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8 Threshold for reduced general rate

(1) In paragraph 1 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (c. 22) (rate of duty applicable where no other rate specified), in sub-paragraphs (2) and (2A) for "1,200 cubic centimetres" (the reduced rate threshold) substitute "1,549 cubic centimetres".

This amendment applies to licences issued on or after 1st July 2001.

(2) Refunds shall be made by the Secretary of State, in accordance with the following provisions of this section, in respect of licences--

(a) issued in the period beginning with 1st November 2000 and ending with 30th June 2001, and

(b) not surrendered before the end of that period,

where the amount of vehicle excise duty chargeable on the licence would have been less if the amendment in subsection (1) had applied.

(3) The amount of the refund is--

(a) £55 for a 12 month licence, and

(b) £27.50 for a 6 month licence.

(4) The person entitled to the refund is--

(a) in the case of a licence in force on 30th June 2001, the keeper of the vehicle on that date;

(b) in the case of a licence that has ceased to be in force before that date, the keeper of the vehicle when the licence expired.

(5) For the purposes of subsection (4) the keeper of the vehicle shall be taken to be--

(a) the person registered as keeper of the vehicle on the date in question, or

(b) if the Secretary of State has received notification of a change of ownership of the vehicle as a result of which another person is on that date entitled to be registered as the new keeper of the vehicle, that person.

(6) A refund shall only be made if an application is made for it in such form, and containing such particulars and supported by such documents, as the Secretary of State may require.

(7) The Secretary of State shall give notice in writing to any person appearing to him to be entitled to a refund--

(a) informing him that he appears to be entitled to a refund,

(b) enclosing an application form, and

(c) specifying the particulars and supporting documents to be provided.

(8) An application for, or the making of, a refund under this section in respect of a licence does not affect the validity of the licence.

(9) For the purposes of section 19 of the Vehicle Excise and Registration Act 1994 (c. 22) (surrender of licences) as it applies to the surrender on or after 1st July 2001 of a licence in respect of which a refund under this section has been made, or applied for, the annual rate of duty chargeable on the licence shall be taken to be that which would have been chargeable if the amendment in subsection (1) above had applied.

(10) Section 45 of that Act (offence of false or misleading declaration) applies to a declaration in connection with an application for a refund under this section as it applies to a declaration in connection with an application for a vehicle licence.

(11) In the application of this section to Northern Ireland, references to registration as the keeper of a vehicle shall be read as references to registration as the owner of the vehicle.

(12) This section shall come into force on 1st July 2001.

9 Rates of duty for goods vehicles

(1) Schedule 2 to this Act (which makes provision for new rates of vehicle excise duty for goods vehicles etc.) has effect.

(2) The provisions of that Schedule apply in relation to licences issued on or after 1st December 2001.

10 Rates of duty for vehicles used for exceptional loads

(1) Part 6 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of vehicle excise duty: vehicles used for exceptional loads) is amended as follows.

(2) In paragraph 6(2A)(a) (vehicles not satisfying reduced pollution requirements), for "ВЈ5,170" substitute "ВЈ2,585".

(3) In paragraph 6(2A)(b) (vehicles satisfying reduced pollution requirements), for "ВЈ4,170" substitute "ВЈ2,085".

(4) The provisions of this section apply in relation to licences issued on or after 1st December 2001.

11 Rates of duty for recovery vehicles

(1) In Part 5 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (c. 22) (annual rates of vehicle excise duty: recovery vehicles), paragraph 5(1) is amended as follows.

(2) For paragraphs (a) and (b) substitute--

" (a) if it has a revenue weight exceeding 3,500 kilograms and not exceeding 25,000 kilograms, the same as the basic goods vehicle rate; " .

(3) In paragraph (c) (vehicle with revenue weight exceeding 25,000 kilograms charged at 500 per cent of basic goods vehicle rate), for "500" substitute "250".

(4) The provisions of this section apply in relation to licences issued on or after 1st December 2001.

12 Mobile pumping vehicles

(1) Part 4 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of duty: special vehicles) is amended as follows.

(2) In paragraph 4(2), after paragraph (d) insert--

" (dd) mobile pumping vehicle, " .

(3) In paragraph 4, after sub-paragraph (5) insert--

" (5A) In sub-paragraph (2)(dd) "mobile pumping vehicle" means a vehicle--

(a) which is constructed or adapted for use and used for the conveyance of a pump and a jib satisfying the requirements specified in sub-paragraph (5B),

(b) which is used on public roads only--

(i) when the vehicle is stationary and the pump is being used to pump material from a point in the immediate vicinity to another such point, or

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