Miscellaneous Transferred Excise Duties Act (Northern Ireland) 1972

Nº documento:1972 CHAPTER 11
Fecha Entrada en Vigor:Coming into force on the 01/01/2006
 
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N.I.

An Act to consolidate various enactments relating to certain transferred excise duties and for purposes connected therewith.

[23 rd March 1972]

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

F11957 c.19 (NI)

F2 Functions transferred SR 1999/481

PART I F3 N.I.ADMINISTRATION

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

F31957 c.19 (NI)

1 Ministry of Finance to manage transferred excise duties.N.I.

(1) The Ministry of Finance (in this Act referred to as “the Ministry” ) shall be charged with the duty of collecting, recovering, accounting for and otherwise managing the revenues of all transferred excise duties.

(2) In this Act, “transferred excise duties” means the several excise duties and excise licence duties dealt with in Parts III to [F4 V] and “transferred excise licences” means the several excise licences dealt with in Parts IV [ and V].

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

F41974 c.39

2 Assistance to be rendered by police.N.I.

F5 Every member of the Royal Ulster Constabulary shall assist in the enforcement of the law relating to transferred excise duties.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

F51972 c.10 (NI)

3 Power to hold inquiries.N.I.

(1) The Ministry may hold or cause to be held such inquiries as it considers necessary or desirable for the purpose of any matter arising out of the performance by the Ministry of any of its functions in relation to any transferred excise duty.

(2) The persons holding any such inquiry may require—

(a) any person, subject to the tender of the reasonable expenses of his attendance, to attend as a witness and give evidence or to produce any document in his possession or under his control which relates to any matter in question at the inquiry and is such as would be subject to production in a court of law;

(b) evidence to be given on oath, and for that purpose may administer oaths.

(3) If any person fails without reasonable excuse to comply with any such requirements as aforesaid, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £5.

(4) Subject to the foregoing provisions of this section, the procedure and conduct of any inquiry under this section shall be such as the Ministry may direct.

4 Unlawful assumption of character of officer, etc.N.I.

F6 If, for the purpose of obtaining admission to any house or other place, or of doing or procuring to be done any act which he would not be entitled to do or procure to be done of his own authority, or for any other unlawful purpose, any person falsely assumes the name, designation or character of an authorised officer carrying out functions relating to any transferred excise duty, he shall be guilty of an offence and shall, in addition to any other punishment to which he may have rendered himself liable, be liable—

(a) on summary conviction, to imprisonment for a term not exceeding three months or to a fine not exceeding[F7 level 3 on the standard scale], or to both;

(b) on conviction on indictment, to imprisonment for a term not exceeding two years or to[F7 an unlimited fine], or to both.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

F61972 c.10 (NI)

F71984 NI 3

5 Failure to surrender warrant, etc.N.I.

F8(1) If any person to whom a warrant or other written authority relating to any transferred excise duty has been issued by the Ministry is required by the Ministry to deliver up or account to the satisfaction of the Ministry for that warrant or authority and fails to do so within such period as may be specified in the requirement, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £20.

(2) If his failure continues after such conviction, he shall be guilty of a further offence and shall be liable on summary conviction to a fine not exceeding £5 for every day on which his failure so continues.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

F81972 c.10 (NI)

6 Bribery and collusion.N.I.

F9(1) If any authorised officer—

(a) directly or indirectly asks for or takes in connection with any of his duties as such officer any payment or other reward whatsoever, whether pecuniary or otherwise, or any promise or security for any such payment or reward, not being a payment or reward which he is lawfully entitled to claim or receive; or

(b) enters into or acquiesces in any agreement to do, abstain from doing, permit, conceal or connive at any act or thing whereby the Ministry is or may be defrauded or which is otherwise unlawful, being an act or thing relating to any transferred excise duty;

he shall be guilty of an offence.

(2) If any person—

(a) directly or indirectly offers or gives to any authorised officer any payment or other reward whatsoever, whether pecuniary or otherwise, or any promise or security for any such payment or reward; or

(b) proposes or enters into any agreement with any authorised officer;

in order to induce that officer to do, abstain from doing, permit, conceal or connive at any act or thing whereby the Ministry is or may be defrauded or which is otherwise unlawful, being an act or thing relating to any transferred excise duty, or otherwise to take any course contrary to his duty as such authorised officer, that person shall be guilty of an offence.

(3) Any person committing an offence under this section shall be liable on summary conviction to a fine not exceeding £500.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

F91972 c.10 (NI)

7 Obstruction of officers, etc.N.I.

F10 If any person—

(a) obstructs, hinders, molests or assaults any authorised officer engaged in carrying out any function relating to any transferred excise duty, or any...

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