text:
Citation and commencement
1
These Regulations may be cited as the Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998 and shall come into force on 25th February 1998.
Interpretation
2
In these Regulations:
a
“Community Customs Code” means Council Regulation ( EEC ) No. 2913/92 dated 12 October 1992 ;
b
“excise duty point” has the meaning given by section 1 of the Finance Act (No. 2) Act 1992;
c
“excise goods” means goods charged with excise duty by or under an enactment;
d
“external Community transit procedure” means the movement referred to in article 91(2) at subparagraph (a) of the Community Customs Code, in respect of which articles 91 to 97 of that Code and articles 341 to 380 and 382 to 388 of the Implementing Regulation make provision;
e
“Implementing Regulation” means Commission Regulation (EEC) No. 2454/93 dated 2 July 1993 ; and
f
“internal Community transit procedure” means the movement referred to in article 163(2) at subparagraph (a) of the Community Customs Code, in respect of which article 163(3) of that Code and article 381, and articles 382 to 388 of the Implementing Regulation make provision.
Non-application of the REDS Regulations to the external and internal Community transit procedure
3
Regulations 4 to 6 and 8 to 11 of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 shall not apply in respect of excise goods which are subject to the external or internal Community transit procedure.
Excise duty point for breaches of the external Community transit procedure
4
1
Paragraph (2) below applies if:
a
excise goods are subjec to the external Community transit procedure; and
b
in respect of those goods;
i
a customs debt is incurred, as determined by article 203 or, in cases other than those referred to in that article, 204 of the Community Customs Code; and
ii
the place where the events from which that customs debt arises occur is in the United Kingdom, as determined by article 215 of that Code and article 378 of the Implementing Regulation.
2
The excise duty point shall be the time, as determined by article 203, or, as the case may be, article 204, specified by paragraph (1)(b)(i) above and which governs the time of the incurrence of the customs debt, when the customs debt mentioned in that paragraph is incurred.
Excise duty point for breaches of the internal Community transit procedure
5
1
In this Regulation:
a
“action” means any act or omission, in relation to the goods described in paragraph (2)(a) below and to the performance and discharge of the obligation to present those goods to the office of destination designated for the particular internal Community transit procedure movement of the goods, which is inconsistent with the performance and discharge of that obligation; and
b
“relevant time” means
i
the time when the office of departure in the United Kingdom accepted the declaration for the internal Community transit procedure; or
ii
as the case may be, the time when a transit advice note was given to an office of transit in the United Kingdom.
2
Paragraph (3) below applies if:
a
excise goods are subject to the internal Community transit procedure; and
b
an action occurs in the United Kingdom provided that:
i
the evidence appertaining to the action establishes that the place of the action is in the United Kingdom; or
ii
where that evidence does not establish the place of the action, the provisions of article 378(1) of the Implementing Regulation are used, for the purposes of this regulation, to determine the place of the action as if the reference in that article to “offence or irregularity” is a reference to “action”, and the action is deemed by virtue of using the article in that way to have been committed or to have occurred in the United Kingdom.
3
The excise duty point shall be
a
the time when the action occurs in the United Kingdom where the evidence, described in paragraph 2(b)(i) above, establishes the place of the action as being in the United Kingdom; or
b
the relevant time where the provisions of article 378(1) are used in the circumstances specified by and required by paragraph 2(b)(ii) above.
Person liable to pay the excise duty
6
1
This regulation applies if there is an excise duty point by virtue of regulation 4 above.
2
A person specified by subparagraph (a) or (b) of paragraph (3) below, having the specified connection with the excise goods, shall be liable to pay the excise duty relating to the excise duty point.
3
For the purposes of paragraph (2) above, the person is:
a
any person who is a debtor in respect of the customs debt, giving rise to the excise duty point, as determined by the article of the Community Customs Code specified by regulation 4(1)(b)(i) above which governs that customs debt;
b
any other person who, in relation to the excise goods that are the subject of the excise duty point, at any time in the period:
i
starting with the charging of those goods with excise duty; and
ii
ending with the incurrence of the customs debt specified by subparagraph (a) above,
brings about, or assists in bringing about, that customs debt.
7
1
This regulation applies if there is an excise duty point by virtue of regulation 5 above.
2
A person specified by subparagraph (a) or (b) of paragraph (3) below, having the specified connection with the excise goods, shall be liable to pay the excise duty relating to the excise duty point.
3
For the purposes of paragraph (2) above, the person is:
a
any person who, in respect of the particular internal Community transit procedure in relation to which there is an excise duty point by virtue of regulation 5 above, is the principal for that particular procedure, as governed by article 96 and article 163(3) of the Community Customs Code;
b
any other person who, in relation to the excise goods that are the subject of the excise duty point, at any time in the period:
i
starting with the charging of those goods with excise duty; and
ii
ending with the time of the occurrence of the action described by paragraph (2)(b) of regulation 5 above,
brings about, or assists in bringing about, that action.
8
Where more than one person is liable to pay the excise duty by virtue of regulation 6 above, or 7 above, each person shall be jointly and severally liable to pay the excise duty with the other preson or, as the case may be, with each of the others.
Payment of the excise duty
9
1
The Commissioners may require in writing a person liable to pay the excise duty by virtue of regulation 6 above, or 7 above, to pay that duty and, where they do so require, they shall specify in that written requirement the amount of duty that is to be paid.
2
A person required in accordance with paragraph (1) above to pay the excise duty shall pay immediately to the Commissioners the amount of excise duty specified by them upon receipt by that person of the written requirement specifying that amount.
D. J. Howard
Commissioner of Customs & Excise
New King’s Beam House 22 Upper Ground London SE1 9PJ
2nd February 1998


type: legislation

jurisdiction: UK

text:
Citation and commencement
1
This Order may be cited as the Dissolution of the Surrey Heartlands National Health Service Trust and the East Surrey Priority Care National Health Service Trust Order 1998 and shall come into force on 1st April 1998.
Dissolution of NHS trusts
2
1
The Surrey Heartlands National Health Service Trust established by the Surrey Heartlands National Health Service Trust (Establishment) Order 1995 is dissolved, and accordingly that Order is revoked.
2
The East Surrey Priority Care National Health Service Trust established by the East Surrey Priority Care National Health Service Trust (Establishment) Order 1994 is dissolved, and accordingly that Order is revoked.
Signed by authority of the Secretary of State for Health
Alan Milburn
Minister of State,
Department of Health
10th March 1998


text:
Citation, commencement and introduction
1
This Order may be cited as the London Cab Order 1998 and shall come into force on 25th April 1998.
2
The London Cab Order 1934 shall be amended in accordance with the following provisions of this Order.
Scale of fares
3
For paragraph 40 (scales of fares excluding extras) there shall be substituted the following —
40
1
Subject to sub-paragraph (2) below, the fare payable for the hiring of a motor cab shall be according to the following scale —
a
a hiring charge of £1.00, and
b
in respect of any part of the hiring during which the cab travels at a speed exceeding 10.1 miles an hour, at the rate of 20p for 231 metres or, if the fare shown on the taximeter is £9.40 or more, at the rate of 20p for 154 metres, and
c
in respect of any part of the hiring during which the cab is stationary or travels at a speed not exceeding 10.1 miles an hour, at the rate of 20p for 51 seconds or, if the fare shown on the taximeter is £9.40 or more, at the rate of 20p for 34 seconds.
2
In any case where the sum arrived at in accordance with sub-paragraph (1) above —
a
is less than £1.40, the fare payable shall be £1.40; or
b
exceeds £1.40 but is not a multiple of 20p, the fare payable shall be the sum so arrived at rounded up to the next highest multiple of 20p.
Signed by authority of the Secretary of State
Glenda Jackson
Parliamentary Under Secretary of State
Department of the Environment, Transport and the Regions
4th April 1998


text:
Citation and commencement
1
This Order may be cited as the Perth and Kinross (Electoral Arrangements) Order 1998 and shall come into force on 1st January 1999.
Interpretation
2
In the Schedule to this Order–
a
a reference to–
i
an electoral ward is a reference to that electoral ward as constituted in this Order; and
ii
a road, footpath, railway line, river, burn or canal shall, where the context so admits, be construed as a reference to the centre line of the feature concerned; and
b
the following abbreviations are used:–
“EW” for electoral ward;
“NG Ref” for National Grid Reference as published on Ordnance Survey Maps.
Electoral arrangements
3
The area of Perth and Kinross Council shall be divided into 41 wards, having the names, contents and boundaries set forth in the Schedule to this Order.
Henry McLeish
Minister of State, Scottish Office
St Andrew’s House,
Edinburgh
9th November 1998