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Finance Act 2000

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CONTENTS

Finance Act 2000

2000 CHAPTER 17

ARRANGEMENT OF SECTIONS

Go to Preamble

Part I

Excise duties

Alcoholic liquor duties

1. Rate of duty on beer.

2. Rates of duty on cider.

3. Rates of duty on wine and made-wine.

Hydrocarbon oil duties

4. Rates of duty and rebate on hydrocarbon oil.

5. Ultra low sulphur petrol.

6. Mixing of rebated light oils.

7. Power to amend definitions of types of hydrocarbon oil.

8. Penalties for misuse of rebated heavy oil.

9. Use of rebated heavy oil as fuel.

10. Rebates, marking and reliefs.

11. Emulsions of water in gas oil.

Tobacco products duty

12. Rates of tobacco products duty.

13. Basis of calculation of ad valorem element of duty on cigarettes.

14. Fiscal marks on tobacco products.

15. Management of excise duty on tobacco products.

Gaming duty

16. Rates of gaming duty.

Amusement machine licence duty

17. Amusement machine licence duty.

Air passenger duty

18. Rates of duty.

19. Changes in exemption from duty.

Vehicle excise duty

20. Threshold for reduced general rate.

21. Increase in general rate.

22. Rates of duty for new cars and vans.

23. Enforcement provisions for graduated rates.

24. Rates of duty for goods vehicles.

Enforcement of duties

25. Power to search premises.

26. Power to search articles.

27. Security for customs and excise duties.

28. Civil penalties for breach of excise duty requirements.

29. Correction of reference.

Part II

Climate change levy

30. Climate change levy.

Part III

Income Tax, Corporation Tax and Capital Gains Tax

Chapter I

Charge and rates

Income tax

31. Charge and rates for 2000-01.

32. Extension of starting rate to savings income of individuals.

33. Deduction of income tax from foreign dividends.

34. Children’s tax credit.

Corporation tax

35. Charge and main rate for financial year 2001.

36. Small companies' rate for financial year 2000.

Capital gains tax

37. Application of starting rate to capital gains tax.

Chapter II

Other provisions

Giving to charity

38. Payroll deduction scheme.

39. Gift aid payments by individuals.

40. Gift aid payments by companies.

41. Covenanted payments to charities.

42. Millennium gift aid.

43. Gifts of shares and securities to charities etc.

44. Gifts to charity from certain trusts.

45. Loans to charities.

46. Exemption for small trades etc.

Employee share ownership

47. Employee share ownership plans.

48. Relief for transfers to employee share ownership plans.

49. Phasing out of approved profit sharing schemes.

50. Phasing out of relief for payments to trustees of profit sharing schemes.

51. Approved profit sharing scheme: other awards of shares.

52. Approved profit sharing schemes: restriction on type of shares.

53. Approved profit sharing schemes: loan arrangements.

54. Employee share ownership trusts.

55. Shares transferred from employee share ownership trust.

56. Further provisions about share options.

Other provisions about employment

57. Benefits in kind: deregulatory amendments.

58. Education and training.

59. Cars available for private use.

60. Provision of services through intermediary.

Pension schemes

61. Occupational and personal pension schemes.

Enterprise incentives

62. Enterprise management incentives.

63. Corporate venturing scheme.

64. Enterprise investment scheme: amendments.

65. Venture capital trusts: amendments.

66. Taper relief: taper for business assets.

67. Taper relief: assets qualifying as business assets.

Research and development

68. Meaning of “research and development”.

69. Tax relief for expenditure on research and development.

Capital allowances

70. First year allowances for small or medium-sized enterprises.

71. First year allowances for ICT expenditure by small enterprises.

72. Expenditure of a small enterprise.

73. Repeal of notification requirements.

74. Pool for certain leased assets and inexpensive cars.

75. Machinery and plant allowances for non-residents etc.

76. Production animals.

77. Sale and leaseback.

78. Meaning of “fixture”.

79. Leased assets under the Affordable Warmth Programme.

80. Fixtures and machinery and plant on hire-purchase etc.

81. Production sharing contracts.

Tonnage tax

82. Tonnage tax.

Other relieving provisions

83. Relief for interest on loans to buy annuities.

84. Exemption of payments under New Deal 50plus.

85. Exemption of payments under Employment Zones programme.

86. Loan where return bears inverse relationship to results.

87. Tax treatment of acquisition, disposal or revaluation of certain rights.

88. Contributions to local enterprise agencies, etc.

89. Waste disposal: entitlement of successor to allowances.

Capital gains tax: gifts and trusts

90. Restriction of gifts relief.

91. Disposal of interest in settled property: deemed disposal of underlying assets.

92. Transfers of value by trustees linked with trustee borrowing.

93. Restriction on set-off of trust losses.

94. Attribution to trustees of gains of non-resident companies.

95. Disposal of interest in non-resident settlement.

96. Payments by trustees to non-resident companies.

Groups and group relief

97. Group relief for non-resident companies etc.

98. Recovery of tax payable by non-resident company.

99. Joint arrangements for claims.

100. Limit on amount of group relief in case of consortium claim.

101. Notional transfers within groups of companies.

102. Chargeable gains: non-resident companies and groups etc.

International matters

103. Double taxation relief.

104. Controlled foreign companies.

105. Corporation tax: use of currencies other than sterling.

106. Foreign exchange gains and losses: use of local currency.

Insurance

107. General insurance reserves.

108. Overseas life assurance business.

109. Insurance business: apportionment rules.

Miscellaneous

110. Rent factoring.

111. Payments under deduction of tax.

112. UK public revenue dividends: deduction of tax.

113. Tax treatment of expenditure on production or acquisition of films.

Part IV

Stamp duty and Stamp duty reserve tax

Stamp duty

114. Rates: conveyance or transfer on sale.

115. Rates: duty on lease chargeable by reference to rent.

116. Rate of duty on seven year leases

117. Power to vary stamp duties.

118. Land transferred etc for other property.

119. Transfer of land to connected company.

120. Exceptions from section 119.

121. Grant of lease to connected company.

122. Marketable securities transferred etc for exempt property.

123. Transfer of property between associated companies: Great Britain.

124. Transfer of property between associated companies: Northern Ireland.

125. Grant of leases etc between associated companies.

126. Future issues of stock.

127. Company acquisition reliefs: redeemable shares.

128. Surrender of leases.

129. Abolition of duty on instruments relating to intellectual property.

130. Transfers to registered social landlords etc.

131. Relief for certain instruments executed before this Act has effect.

132. The Northern Ireland Assembly Commission.

Stamp duty and Stamp duty reserve tax

133. Loan capital where return bears inverse relationship to results.

134. Transfers between depositary receipt systems and clearance systems.

Part V

Other taxes

Value added tax

135. Supplies to which reduced rate applies.

136. Disposals of assets for which a VAT repayment is claimed.

137. Gold: penalty for failure to comply with record-keeping requirements etc.

Inheritance tax

138. Treatment of employee share ownership trusts.

Petroleum revenue tax

139. Operating expenditure incurred while safeguard relief applies.

Landfill tax

140. Rate.

141. Disposals which are not taxable.

142. Secondary liability.

Part VI

Miscellaneous and supplementary provisions

Incentives for electronic communications

143. Power to provide incentives to use electronic communications.

Compliance

144. Offence of fraudulent evasion of income tax

145. Information about interest etc paid, credited or received.

146. International exchange of information: general.

147. International exchange of information: inheritance tax.

148. Use of minimum wage information.

149. Orders for the delivery of documents.

150. Search warrants: miscellaneous amendments.

Provisions relating to government finance

151. Debt Management Account.

152. National Savings Bank.

153. National savings certificates.

154. Exchange Equalisation Account.

Supplementary provisions

155. Interpretation.

156. Repeals.

157. Short title.

Schedules:

Schedule 1: Mixing of rebated light oils.

Schedule 2: Amusement machine licence duty.

Schedule 3: Vehicle excise duty on new cars and vans.

Schedule 4: Vehicle excise duty: enforcement provisions for graduated rates.

Schedule 5: Rates of vehicle excise duty on goods vehicles.

Schedule 6: Climate change levy.

Part I: The levy.

Part II: Taxable supplies.

Part III: Time of supply.

Part IV: Payment and rate of levy.

Part V: Registration.

Part VI: Credits and repayments.

Part VII: Recovery and interest.

Part VIII: Evasion, misdeclaration and neglect.

Part IX: Civil penalties.

Part X: Non-residents, groups and other special cases.

Part XI: Review and appeal.

Part XII: Information and evidence.

Part XIII: Miscellaneous and supplementary.

Part XIV: Interpretation.

Schedule 7: Climate change levy: consequential amendments.

Schedule 8: Employee share ownership plans.

Part I: Introductory.

Part II: General requirements.

Part III: Eligibility of individuals.

Part IV: Free shares.

Part V: Partnership shares.

Part VI: Matching shares.

Part VII: Reinvestment of cash dividends.

Part VIII: Types of share that may be used.

Part IX: The trustees.

Part X: Income tax.

Part XI: Capital gains tax.

Part XII: Corporation tax deductions.

Part XIII: Supplementary provisions.

Schedule 9: New Schedule 7C to the Taxation of Chargeable Gains Act 1992.

Schedule 10: Benefits in kind: deregulatory amendments.

Schedule 11: Cars available for private use.

Schedule 12: Provision of services through an intermediary.

Part I: Application of this Schedule.

Part II: The deemed Schedule E payment.

Part III: Supplementary provisions.

Schedule 13: Occupational and personal pension schemes.

Part I: Amendments of the Taxes Act 1988.

Part II: Transitional provisions.

Schedule 14: Enterprise management incentives.

Part I: Introductory.

Part II: General requirements.

Part III: Qualifying companies.

Part IV: Eligible employees.

Part V: Requirements as to terms of option etc.

Part VI: Income tax.

Part VII: Capital gains tax.

Part VIII: Company reorganisations.

Part IX: Supplementary provisions.

Schedule 15: The corporate venturing scheme.

Part I: Investment relief: introduction.

Part II: The investing company.

Part III: The issuing company.

Part IV: General requirements.

Part V: Investment relief.

Part VI: Withdrawal of investment relief.

Part VII: Relief for losses on disposals of shares.

Part VIII: Deferral relief.

Part IX: Company restructuring.

Part X: Advance clearance.

Part XI: Supplementary and general.

Schedule 16: Corporate venturing scheme: consequential amendments.

Schedule 17: Enterprise investment scheme: amendments.

Part I: Reduction of applicable periods.

Part II: Qualifying companies.

Part III: Other amendments.

Schedule 18: Venture capital trusts: amendments.

Part I: Reduction of applicable periods.

Part II: Qualifying holdings.

Schedule 19: Meaning of “research and development”.

Part I: The new definition.

Part II: Consequential amendments.

Schedule 20: Tax relief for expenditure on research and development.

Part I: Entitlement to relief.

Part II: Manner of giving effect to relief.

Part III: Supplementary provisions.

Schedule 21: R&D tax credits: consequential amendments.

Schedule 22: Tonnage tax.

Part I: Introductory.

Part II: Tonnage tax elections.

Part III: Qualifying companies and groups.

Part IV: The training requirement.

Part V: Other requirements.

Part VI: Relevant shipping profits.

Part VII: The ring fence: general provisions.

Part VIII: Chargeable gains and allowable losses on tonnage tax assets.

Part IX: The ring fence: capital allowances: general.

Part X: The ring fence: capital allowances: ship leasing.

Part XI: Special rules for offshore activities.

Part XII: Groups, mergers and related matters.

Part XIII: Application of provisions to partnerships.

Part XIV: Withdrawal of relief etc. on company leaving tonnage tax.

Part XV: Supplementary provisions.

Schedule 23: Tax treatment of amounts relating to acquisition etc. of certain rights.

Schedule 24: New Schedule 4A to the Taxation of Chargeable Gains Act 1992.

Schedule 25: New Schedule 4B to the Taxation of Chargeable Gains Act 1992.

Schedule 26: Transfers of value: attribution of gains to beneficiaries.

Part I: New Schedule 4C to the Taxation of Chargeable Gains Act 1992.

Part II: Consequential amendments.

Schedule 27: Group relief in case of non-resident companies etc.

Part I: Amendments of Chapter IV of Part X of the Taxes Act 1988.

Part II: Consequential amendments.

Schedule 28: Recovery of tax payable by non-resident company.

Schedule 29: Chargeable gains: non-resident companies and groups etc.

Part I: Application of Taxation of Chargeable Gains Act 1992.

Part II: Minor and consequential amendments.

Part III: Transitional provisions.

Schedule 30: Double taxation relief.

Schedule 31: Controlled foreign companies.

Schedule 32: Stamp duty on seven year leases: transitional provisions.

Schedule 33: Power to vary stamp duties.

Schedule 34: Abolition of stamp duty on instruments relating to intellectual property: supplementary provisions.

Schedule 35: Value added tax: charge at reduced rate.

Schedule 36: New Schedule 3A to the Value Added Tax Act 1994.

Schedule 37: Landfill tax: new Part VIII of Schedule 5 to the Finance Act 1996.

Schedule 38: Regulations for providing incentives for electronic communications.

Schedule 39: New Schedule 1AA to the Taxes Management Act 1970.

Schedule 40: Repeals.

Part I: Excise duties.

Part II: Income tax, corporation tax and capital gains tax.

Part III: Stamp duty and stamp duty reserve tax.

Part IV: Value Added Tax.

Part V: Information powers.

 

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.

[28th July 2000]

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 I

Excise duties

Alcoholic liquor duties

1 Rate of duty on beer

(1) In section 36(1) of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (rate of duty on beer), for “£11.50” substitute “£11.89”.

(2) This section shall be deemed to have come into force on 1st April 2000.

2 Rates of duty on cider

(1) In section 62(1A) of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (rates of duty on cider)—

(a) in paragraph (a) (rate of duty per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent.), for “£161.20” substitute “£166.70”;

(b) in paragraph (b) (rate of duty per hectolitre in the case of cider of a strength exceeding 7.5 per cent. which is not sparkling cider), for “£37.92” substitute “£39.21”; and

(c) in paragraph (c) (rate of duty per hectolitre in any other case), for “£25.27” substitute “£26.13”.

(2) This section shall be deemed to have come into force on 1st April 2000.

3 Rates of duty on wine and made-wine

(1) For Part I of the Table of rates of duty in Schedule 1 to the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (wine and made-wine) substitute—

“Part I

Wine or made-wine of a strength not exceeding 22 per cent.

Description of wine or made-wine         Rates of duty per hectolitre

                                                        £

Wine or made-wine of a strength not exceeding 4 per cent. 47.58

Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent. 65.42

Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling 154.37

Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but less than 8.5 per cent. 166.70

Sparkling wine or sparkling made-wine of a strength of 8.5 per cent. or of a strength exceeding 8.5 per cent. but not exceeding 15 per cent. 220.54

Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent. 205.82”

(2) This section shall be deemed to have come into force on 1st April 2000.

Hydrocarbon oil duties

4 Rates of duty and rebate on hydrocarbon oil

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

(a) in paragraph (a) (light oil), for “£0.5288” substitute “£0.5468”;

(b) in paragraph (b) (ultra low sulphur diesel), for “£0.4721” substitute “£0.4882”; and

(c) in paragraph (c) (heavy oil which is not ultra low sulphur diesel), for “£0.5021” substitute “£0.5182”.

(2) In section 11(1) of that Act (rebate on heavy oil)—

(a) in paragraph (a) (fuel oil), for “£0.0265” substitute “£0.0274”; and

(b) in each of paragraphs (b) and (ba) (gas oil which is not ultra low sulphur diesel and ultra low sulphur diesel), for “£0.0303” substitute “£0.0313”.

(3) In section 13A(1A) of that Act (rebate on unleaded petrol)—

(a) in paragraph (a) (higher octane unleaded petrol), for “£0.0367” substitute “£0.0379”; and

(b) in paragraph (b) (other unleaded petrol), for “£0.0567” substitute “£0.0586”.

(4) In section 14(1) of that Act (rebate on light oil for use as furnace fuel), for “£0.0265” substitute “£0.0274”.

(5) This section shall be deemed to have come into force at 6 o'clock in the evening of 21st March 2000.

5 Ultra low sulphur petrol

(1) In section 1 of the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 (definitions of oil), after subsection (3) insert—

“(3A) “Ultra low sulphur petrol” means unleaded petrol (other than higher octane unleaded petrol)—

(a) the sulphur content of which does not exceed 0.005 per cent. by weight or is nil, and

(b) the aromatics content of which does not exceed 35 per cent. by volume.

(3B) “Unleaded petrol” means petrol that contains not more than 0.013 grams of lead per litre of petrol; and petrol is “leaded petrol” if it is not unleaded.

(3C) “Higher octane unleaded petrol” means unleaded petrol—

(a) whose research octane number is not less than 96 and whose motor octane number is not less than 86; or

(b) which is delivered for home use as petrol that satisfies the condition in paragraph (a) above; or

(c) which is delivered for home use as petrol that is suitable to be used as fuel for engines for which leaded petrol is suitable by virtue of being leaded; or

(d) which is delivered for home use under such a description, or in such a manner, as tends, in the circumstances, to suggest that it is—

(i) petrol satisfying the condition in paragraph (a) above, or

(ii) petrol that is suitable to be used as fuel for engines for which leaded petrol is suitable by virtue of being leaded.”.

(2) In section 2 of that Act (provisions supplementary to section 1), after subsection (1) insert—

“(1A) Subsection (1) above applies, in particular, to the method of testing unleaded petrol for ascertaining its research octane number or motor octane number.”.

(3) In section 6 of that Act (excise duty on hydrocarbon oil), for subsection (1A) (rates of duty) substitute—

“(1A) The rates at which the duty shall be charged are—

(a) £0.4782 a litre in the case of ultra low sulphur petrol;

(b) £0.5468 a litre in the case of light oil other than ultra low sulphur petrol;

(c) £0.4882 a litre in the case of ultra low sulphur diesel; and

(d) £0.5182 a litre in the case of heavy oil other than ultra low sulphur diesel.”.

(4) In section 13A of that Act (rebate on unleaded petrol)—

(a) in subsection (1) after “unleaded petrol” insert “, other than ultra low sulphur petrol,”; and

(b) omit subsections (1B), (1C) and (2).

Any directions given under subsection (1C) and in force immediately before the commencement of this section shall have effect as if given under section 2(1) of that Act.

(5) In section 27(1) of that Act (interpretation), at the appropriate places insert—

““ultra low sulphur petrol” has the meaning given by section 1(3A) above;”;

““unleaded petrol” and “leaded petrol” have the meaning given by section 1(3B) above.”; and

““higher octane unleaded petrol” has the meaning given by section 1(3C) above;”.

(6) This section shall come into force on such day as the Commissioners of Customs and Excise may appoint by order made by statutory instrument.

6 Mixing of rebated light oils

(1) Schedule 2A to the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 (mixing of rebated oils) is amended in accordance with Schedule 1 to this Act.

(2) The amendments in that Schedule come into force on the day appointed under section 5(6).

7 Power to amend definitions of types of hydrocarbon oil

In the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979, after section 2 insert—

“2A Power to amend definitions

(1) The Treasury may by order made by statutory instrument amend the definitions for the purposes of this Act of—

“ultra low sulphur petrol”;

“unleaded petrol” and “leaded petrol”;

“higher octane unleaded petrol”; and

“ultra low sulphur diesel”.

(2) An order under this section may contain such incidental, supplementary and transitional provision as appears to the Treasury to be appropriate.

(3) No order shall be made under this section unless a draft of it has been laid before and approved by a resolution of the House of Commons.”.

8 Penalties for misuse of rebated heavy oil

(1) Section 13 of the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 (penalties for misuse of rebated heavy oil) is amended as follows.

(2) In subsection (1)—

(a) for “or, as the case may be, his becoming so liable” substitute “or his becoming so liable (or, where his conduct includes both, each of them)”, and

(b) omit the words from “; and the Commissioners” to the end.

(3) After subsection (1) insert—

“(1A) Where oil is used, or is taken into a road vehicle, in contravention of section 12(2) above, the Commissioners may—

(a) assess an amount equal to the rebate on like oil at the rate in force at the time of the contravention as being excise duty due from any person who used the oil or was liable for the oil being taken into the road vehicle, and

(b) notify him or his representative accordingly.”.

(4) This section shall have effect in relation to liability arising on or after 1st May 2000.

9 Use of rebated heavy oil as fuel

(1) Schedule 1 to the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 (which sets out the categories of excepted vehicle which may use rebated heavy oil as fuel) is amended as follows.

(2) Omit the following provisions—

(a) paragraph 2(1)(b) (which provides that off-road tractors are excepted vehicles) and the word “or” immediately preceding it, and

(b) paragraph 2(4) (which defines off-road tractors).

(3) This section shall have effect in relation to the use of rebated heavy oil as fuel on or after 1st May 2000.

10 Rebates, marking and reliefs

(1) The [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 is amended in accordance with subsections (2) to (4).

(2) In section 11 (rebate on heavy oil), after subsection (2) insert—

“(3) This subsection applies in any case where—

(a) oil is delivered for home use,

(b) regulations under section 24 below require, as a condition of allowing a rebate on the oil under subsection (1) above, that a marker prescribed by regulations under that section shall have been added to the oil, and

(c) the marker is present at the time of delivery for home use but in such a proportion that its presence falls to be disregarded by virtue of provision made by regulations under that section.

(4) In any case where subsection (3) above applies, a rebate may be allowed on the oil at the time it is delivered for home use if it appears to the Commissioners to be appropriate to allow it.

(5) Where a rebate is allowed under subsection (4) above, the rate at which the rebate is allowed—

(a) shall be such rate as appears to the Commissioners to be appropriate, but

(b) shall not be less than 95 per cent. of, and shall not exceed, the rate of rebate specified in the relevant paragraph of subsection (1) above.”.

(3) In section 20AA(2) (provision in connection with allowing reliefs)—

(a) in paragraph (a) (relief may take form of repayment or remission), after “repayment or remission” insert “or an allowance to be set off against duty payable to the Commissioners by the person claiming relief”; and

(b) after paragraph (g) insert—

“(ga) provide for oil on which relief is allowed to be treated for the purposes of this Act as oil on which a rebate has been allowed;”.

(4) In section 24 (regulations controlling use of duty-free and rebated oil), after subsection (4B) insert—

“(4C) In a case where subsection (4D) below applies, the power of the Commissioners under subsection (4A) above includes power, if it appears to them to be appropriate, to assess (and notify) an amount less than the amount of the rebate concerned.

(4D) This subsection applies in any case where—

(a) the Commissioners have power to assess (and notify) an amount under subsection (4A) above by virtue of a contravention of, or failure to comply with, a requirement such as is mentioned in paragraph 5 of Schedule 4 to this Act, and

(b) the marker whose addition is required by the requirement is present at the time of the contravention or failure but in such a proportion that its presence falls to be disregarded by virtue of provision made by regulations under this section for the purpose mentioned in paragraph 7 of that Schedule.”.

(5) In paragraph 4 of Schedule 5 to the [1994 c. 9.] Finance Act 1994 (decisions under the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 of which a review may be required), after sub-paragraph (1) insert—

“(1A) Any decision which is made under or for the purposes of any regulations made under section 20AA of the [1979 c. 5.] Hydrocarbon Oil Duties Act 1979 and is a decision as to whether or not relief is to be allowed.”.

 
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