http://www.legislation.gov.uk/ukpga/2008/9/schedule/42Finance Act 2008An 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.texttext/xmlenStatute Law Database2024-06-11Expert Participation2024-05-24Finance Act 2008Blanket amendmentThe Treaty of Lisbon (Changes in Terminology) Order 2011art. 34art. 3(2)art. 3(3)4(2)6(4)(5)art. 2Finance Act 2008Sch. 41 para. 6(1A)Finance Act 2015Sch. 20 para. 10(2)s. 120(2)Finance Act 2008Sch. 41 para. 6A(A1)(1)Finance Act 2015Sch. 20 para. 11(2)s. 120(2)SCHEDULESSCHEDULE 42Alcoholic liquor duties: decisions subject to review and appealSection 1251Schedule 5 to FA 1994 (customs and excise decisions subject to review and appeal) is amended as follows.21Sub-paragraph (1) of paragraph 3 (decisions under or for the purposes of ALDA 1979) is amended as follows.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3After paragraph (k) insert—kaany decision by the Commissioners as to whether or not to remit or repay duty under section 46 of the Alcoholic Liquor Duties Act 1979 (remission or repayment of duty on spoilt beer) or the amount of duty to be so remitted or repaid;.4After paragraph (m) insert—maany decision by the Commissioners as to whether or not to remit or repay duty under section 61 of the Alcoholic Liquor Duties Act 1979 (remission or repayment of duty on spoilt wine or made-wine) or the amount of duty to be so remitted or repaid;mbany decision by the Commissioners as to whether or not to remit or repay duty under section 64 of the Alcoholic Liquor Duties Act 1979 (remission or repayment of duty on spoilt cider) or the amount of duty to be so remitted or repaid;.31Sub-paragraph (2) of paragraph 3 (decisions under regulations under section 13 or 77 of ALDA 1979) is amended as follows.2After “a decision” insert—
a.3Insert at the end; or
bas to whether or not a person is to be required to give security for the fulfilment of an obligation or as to the form or amount of, or the conditions of, any such security.4After sub-paragraph (2) of paragraph 3 insert—2AAny decision which is made under or for the purposes of any regulations under section 15 of the Alcoholic Liquor Duties Act 1979 (distillers' warehouses) and is a decision as to whether or not a person is to be required to give security for the fulfilment of an obligation or as to the form or amount of, or the conditions of, any such security.2BAny decision which is made under or for the purposes of section 41A or 47, or any regulations under section 49, of the Alcoholic Liquor Duties Act 1979 (regulation of the making of beer) and is a decision—aas to whether or not to register a person or premises under section 41A or 47;bas to the conditions subject to which a person is, or premises are, so registered;cas to the revocation of such a registration;das to whether or not a person is to be required to give security for the fulfilment of an obligation or as to the form or amount of, or the conditions of, any such security; oreas to whether or not to restrict or prohibit the movement of beer from one place to another without payment of duty.51Sub-paragraph (3) of paragraph 3 (decisions under section 55, and regulations under section 56, of ALDA 1979) is amended as follows.2For “section 55” substitute “
section 54 or 55
”.3After “a decision” insert—
a.4For “that section” substitute “
section 54 or 55
”.5Insert at the end—bas to whether or not a person is to be required to give security for the fulfilment of an obligation or as to the form or amount of, or the conditions of, any such security; orcas to the conditions subject to which, or the purposes for which, wine or made-wine may be moved from one place to another without payment of duty.6After sub-paragraph (3) of paragraph 3 insert—3AAny decision which is made under or for the purposes of section 62 of the Alcoholic Liquor Duties Act 1979 (regulation of the making of cider), or any regulations under that section, and is a decision—aas to whether or not to register, or to cancel the registration of, a maker of cider;bas to whether or not a person is to be required to give security for the fulfilment of an obligation or as to the form or amount of, or the conditions of, any such security; orcas to the conditions subject to which, or the purposes for which, cider may be moved from one place to another without payment of duty.7After paragraph 9 insert—<Emphasis>The Finance Act 1995</Emphasis>9ZAAny decision by the Commissioners—aon a claim under section 4 of the Finance Act 1995 for repayment of duty (alcoholic ingredients relief); orbas to whether or not to remit duty under that section.Sch. 42 para. 2(2) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), s. 187(2)(e)
