ARRANGEMENT OF SECTIONS

Go to Preamble

1. Part I

   Customs and Excise

   1. Chapter I

      General

      1. Rates of duty

         1. 1. Wine, made-wine and cider.

         2. 2. Tobacco products.

         3. 3. Hydrocarbon oil.

         4. 4. Vehicles excise duty.

      2. Other provisions

         1. 5. Vehicles excise duty: miscellaneous provisions.

         2. 6. Gaming machine licence duty.

   2. Chapter II

      Appeals and Penalties

      1. VAT and duties tribunals

         1. 7. VAT and duties tribunals.

      2. Civil penalties

         1. 8. Penalty for evasion of excise duty.

         2. 9. Penalties for contraventions of statutory requirements.

         3. 10. Exceptions to liability under section 9.

         4. 11. Breaches of walking possession agreements.

      3. Assessments to excise duty or to penalties

         1. 12. Assessments to excise duty.

         2. 13. Assessments to penalties.

      4. Customs and excise reviews and appeals

         1. 14. Requirement for review of a decision.

         2. 15. Review procedure.

         3. 16. Appeals to a tribunal.

      5. Supplemental provisions

         1. 17. Interpretation.

         2. 18. Consequential modifications of enactments.

         3. 19. Commencement of Chapter.

   3. Chapter III

      Customs: Enforcement Powers

      1. 20. Interpretation, etc.

      2. 21. Requirements about keeping records.

      3. 22. Records and rules of evidence.

      4. 23. Furnishing of information and production of documents.

      5. 24. Power of entry.

      6. 25. Order for production of documents.

      7. 26. Procedure when documents are removed.

      8. 27. Failure of officer to comply with requirements under section 26.

   4. Chapter IV

      Air Passenger Duty

      1. The duty

         1. 28. Air passenger duty.

         2. 29. Chargeable aircraft.

         3. 30. The rate of duty.

         4. 31. Passengers: exceptions.

         5. 32. Change of circumstances after ticket issued etc.

      2. Persons liable for the duty

         1. 33. Registration of aircraft operators.

         2. 34. Fiscal representatives.

         3. 35. Fiscal representatives: supplementary.

         4. 36. Security for payment of duty.

         5. 37. Handling agents.

         6. 38. Accounting for and payment of duty.

         7. 39. Schemes for simplifying operation of reliefs etc.

      3. Administration and enforcement

         1. 40. Administration and enforcement.

         2. 41. Offences.

      4. Supplementary

         1. 42. Regulations and orders.

         2. 43. Interpretation.

         3. 44. Commencement.

2. Part II

   Value Added Tax

   1. 45. Misdeclaration etc.

   2. 46. Repayment supplement.

   3. 47. Set-off of credits.

3. Part III

   Insurance Premium Tax

   1. The basic provisions

      1. 48. Insurance premium tax.

      2. 49. Charge to tax.

      3. 50. Chargeable amount.

      4. 51. Rate of tax.

      5. 52. Liability to pay tax.

   2. Administration

      1. 53. Registration of insurers.

      2. 54. Accounting for tax and time for payment.

      3. 55. Credit.

      4. 56. Power to assess.

   3. Tax representatives

      1. 57. Tax representatives.

      2. 58. Rights and duties of tax representatives.

   4. Review and appeal

      1. 59. Review of Commissioners' decisions.

      2. 60. Appeals.

      3. 61. Review and appeal: commencement.

   5. Miscellaneous

      1. 62. Partnership, bankruptcy, transfer of business, etc.

      2. 63. Groups of companies.

      3. 64. Information, powers, penalties, etc.

      4. 65. Liability of insured in certain cases.

      5. 66. Directions as to amounts of premiums.

      6. 67. Deemed date of receipt of certain premiums.

      7. 68. Special accounting schemes.

      8. 69. Reduced chargeable amount.

   6. Supplementary

      1. 70. Interpretation: taxable insurance contracts.

      2. 71. Taxable insurance contracts: power to change definition.

      3. 72. Interpretation: premium.

      4. 73. Interpretation: other provisions.

      5. 74. Orders and regulations.

4. Part IV

   Income Tax, Corporation Tax and Capital Gains Tax

   1. Chapter I

      General

      1. Income tax: charge, rates and reliefs

         1. 75. Charge and rates of income tax for 1994-95.

         2. 76. Personal allowance.

         3. 77. Rate of relief to married couples etc.

         4. 78. Amount by reference to which MCA is reduced.

         5. 79. Relief for maintenance…