Rates of duty for goods vehicles.
- Pay vehicle excise duty for goods vehicles at specified rates Any Person
UK Act of Parliament
1999
United Kingdom
Finance Act 1999
At a glance
Enforced by
What's here
4 compliance obligations, 1 practical guide
Penalty landscape
1 of 4 obligations carry an unlimited fine. 2 carry different penalties and 1 has no criminal penalty — flagged in the list below.
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 4
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Mentioned in related content
1 guidesOther Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 749 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 110 duties
- Licensing Act 2003 2003 105 duties
- Merchant Shipping Act 1995 1995 97 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 86 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part I — Excise duties
Browse 10 other sections in this Part — procedural / definitional / commencement
Rate of duty on sparkling cider.
Rates of duty and rebate on hydrocarbon oil.
Increased rebate on higher octane unleaded petrol.
Drawback of duty on exportation.
Rates of tobacco products duty.
Rate of pool betting duty.
Rates of gaming duty.
The general rate of vehicle excise duty.
Goods for sale on board ships or aircraft.
Drawback of duty on shipment.
Part II — Value added tax
Browse 10 other sections in this Part — procedural / definitional / commencement
Works of art, antiques, etc.
Gold.
Preparations etc. of meat, yeast or egg.
Assignment of debts.
Groups of companies.
Penalties for incorrect certificates.
EC sales statements: time limits for assessments to penalties.
Period before repayment supplement payable.
Meaning of “business”.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Part III — Income Tax, Corporation Tax and Capital Gains Tax
Browse 72 other sections in this Part — procedural / definitional / commencement
Starting rate.
Charge and rates for 1999-00.
Personal allowances for 1999-00 for those aged 65 or more.
Operative date of indexation for PAYE.
Rates of capital gains tax.
Charge and main rate for financial year 2000.
Corporation tax starting rate.
Rate and fraction for corporation tax starting rate.
Children’s tax credit.
Restriction of MCA to those reaching 65 before 2000-01.
Further provision about married couple’s allowance.
Abolition of existing relief in respect of children.
Abolition of widow’s bereavement allowance.
Order of income tax reductions etc.
Maintenance payments.
Limit on relief for interest.
Withdrawal of relief for interest on loans to buy land etc.
Withdrawal of relief for interest on new annuity loans.
Annuity loans: residence requirements and re-mortgages.
Repayments attracting repayment supplement.
Conditional acquisition of shares.
Meaning of conditional interests in shares.
Exemption for mobile telephones.
Limited exemption for computer equipment.
PRP and agricultural pay.
Cars available for private use.
Provision and support of bus services.
Provision of motor cycle or cycle parking facilities.
Cycles and cyclist’s safety equipment.
EU travel expenses.
Scottish Parliament and devolved assemblies.
Exemption certificates.
Tax treatment of reverse premiums.
Gifts in kind to charities etc.
Gifts of money to relieve refugee poverty.
Aggregation of money gifts for relief in poor countries.
Employees seconded to educational establishments.
Phasing out of vocational training relief.
Student loans: certain interest to be disregarded.
Class 1B National Insurance contributions.
Expenditure on film production and acquisition.
Treatment of transfer fees under existing contracts.
Income of unmarried child of settlor.
Relevant discounted securities.
Qualifying corporate bonds: provision consequential on s. 65.
Deep discount and deep gain securities.
Court common investment funds.
Company restructuring and convertible securities.
Relief on distributions.
Eligibility for EIS relief.
Deferred gains: application of taper relief.
Deferred gains: gain accruing on part disposal, etc.
Value shifting: tax-free benefits.
Allowable losses where beneficiary absolutely entitled.
Concessions that defer a capital gains charge.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Sharing of pensions on divorce, etc.
Purchased life annuities.
Acquisitions disregarded under insurance companies concession.
Lloyd’s: members’ agent pooling arrangements.
Provisions supplementary to s. 82.
Lloyd’s: roll-over relief.
Advance pricing agreements etc.
Provisions supplementary to s. 85.
Effect of section 85 agreements on non-parties.
Controlled foreign companies.
Corporation tax: due and payable date.
Release or writing off of debt: interest on tax overpaid.
Advance corporation tax: consequences of abolition.
Group relief: consequences of reduction in surrenderable amount.
Company tax returns, etc.
Part IV — Oil Taxation
Browse 9 other sections in this Part — procedural / definitional / commencement
Excluded oil.
Sale and lease-back.
Transfer of field interest.
Provisions supplementary to ss. 95 and 96.
Qualifying assets.
PRT instalments.
Pipe-line elections.
PRT returns.
Business assets: roll-over relief.
Part V — Inheritance tax
Browse 3 other sections in this Part — procedural / definitional / commencement
Part VI — Stamp duty and stamp duty reserve tax
Interest and penalties on late stamping.
- Fail to stamp documents on time Any Person
Interest on repayment of duty overpaid etc.
Amended 1 timeStamp duty on conveyance or transfer on sale.
Amended 1 timeBearer instruments.
Amended 1 timeNon-sterling bearer instruments issued in connection with merger or takeover.
Amended 1 timePower to exempt UK depositary interests in foreign securities.
Amended 1 timePower to make regulations with respect to administration, etc.
Unlimited fine- Fail to provide records or information for Stamp Duty Reserve Tax Any Person
Stamp duty and stamp duty reserve tax: unit trusts.
Amended 1 timeConstruction of this Part and other supplementary provisions.
Amended 3 timesBrowse 6 other sections in this Part — procedural / definitional / commencement
General amendment of charging provisions.
Penalties other than on late stamping.
Minor amendments and repeal of obsolete provisions.
Scope of exceptions for certain bearer instruments.
Relief in case of certain replacement securities.
Minor amendments of exceptions to general charge.
Part VII — Other taxes
Rate of insurance premium tax.
Amended 1 timeInterest on unpaid customs debts.
Amended 3 timesInterest on repayments.
Amended 3 timesRepayment of overpaid interest etc.
Amended 1 timeBrowse 3 other sections in this Part — procedural / definitional / commencement
Part VIII — Miscellaneous and Supplemental
Power to provide for use of electronic communications.
Amended 8 timesUse of electronic communications under other provisions.
Amended 5 timesLending by Revenue Accounts to National Loans Fund.
Amended 1 timeBrowse 7 other sections in this Part — procedural / definitional / commencement
Economic and monetary union: taxes and duties.
The Debt Management Account.
Definition of Government Stock.
National Savings Bank: disclosure of information.
Interpretation.
Repeals.
Short title.
Schedules
Stamp duty: minor amendments and repeal of obsolete provisions
10 years imprisonment- Illegal use or possession of tax stamps and equipment Any Person
Browse 250 other Schedules — structural / supplementary
Stamp duty: instruments chargeable and rates of duty
Rates of vehicle excise duty for goods vehicles etc
VAT: groups of companies
New Schedule 13B to the Taxes Act 1988
Withdrawal of relief for interest on loans to buy land etc.
Tax treatment of receipts by way of reverse premium
Application of taper relief to EIS deferred gains
Company tax returns, etc: minor and consequential amendments
Stamp duty: bearer instruments
Stamp duty: penalties other than on late stamping
Stamp duty and stamp duty reserve tax: unit trusts
Schedule 1 to the Vehicle Excise and Registration Act 1994...
(1) In sub-paragraph (2A)(b) of paragraph 6 (vehicles which are...
For the Table in paragraph 9(1) (rigid goods vehicles not...
In paragraph 9A(3) (rigid goods vehicles satisfying reduced pollution requirements...
For the Table in paragraph 9B (rigid goods vehicles satisfying...
For the Table in paragraph 11(1) (tractive units not satisfying...
In paragraph 11A(3) (tractive units satisfying reduced pollution requirements and...
For the Table in paragraph 11B (tractive units satisfying reduced...
(1) Subject to the following provisions of this paragraph, the...
(1) Section 43 of the Value Added Tax Act 1994...
The following shall be inserted after section 43 of the...
For section 83(k) of the Value Added Tax Act 1994...
After section 84(4) of the Value Added Tax Act 1994...
(1) Schedule 9A to the Value Added Tax Act 1994...
(1) In this paragraph— “the old law” means sections 43,...
(1) Section 353 of the Taxes Act 1988 (general provision...
Section 375A of the Taxes Act 1988 (option to deduct...
In section 376 of the Taxes Act 1988 (meaning of...
Section 377 of the Taxes Act 1988 (variation of repayment...
In section 378 of the Taxes Act 1988 (supplementary regulations)—...
In section 379 of the Taxes Act 1988 (interpretation of...
(1) Section 488 of the Taxes Act 1988 (tax liability...
In section 548(3) of the Taxes Act 1988 (cases where...
(1) Section 222 of the Taxation of Chargeable Gains Act...
(1) Paragraph 9(2) above has effect in relation to any...
Sections 354 to 358 of the Taxes Act 1988 (loans...
(1) Section 367 of the Taxes Act 1988 (supplementary provisions)...
In section 369 of the Taxes Act 1988 (mortgage interest...
(1) Section 370 of the Taxes Act 1988 (meaning of...
Section 372 of the Taxes Act 1988 (home improvement loans)...
(1) Section 373 of the Taxes Act 1988 (loans in...
In section 374 of the Taxes Act 1988 (conditions for...
(1) In section 375 of the Taxes Act 1988 (interest...
Scottish Parliament and devolved assemblies: exemptions and reliefs
Payments on dissolution, , or loss of office
Payments in respect of overnight expenses or travel
Office-holders’ transport and subsistence
In section 613(4) of the Taxes Act 1988 (Parliamentary pension...
(1) In section 611A of the Taxes Act 1988 (definition...
(1) Sub-paragraph (2) below applies if provision under the Scotland...
. . . . . . . . . ....
. . . . . . . . . ....
. . . . . . . . . ....
. . . . . . . . . ....
. . . . . . . . . ....
. . . . . . . . . ....
. . . . . . . . . ....
. . . . . . . . . ....
Introductory
Schedule 5B to the Taxation of Chargeable Gains Act 1992...
(1) In paragraph 4(1) (amount of gain accruing on chargeable...
(1) In paragraph 19(1) (interpretation) omit the definition of “relevant...
In consequence of paragraph 3 above— (a) in paragraph 2...
Chargeable gains: value shifting and tax-free benefits
The Taxation of Chargeable Gains Act 1992 shall be amended...
The following section shall be inserted after section 31 (value...
(1) Section 33 (provisions supplementary to sections 30 to 32)...
(1) Section 34 (transactions treated as a reorganisation of share...
This Schedule has effect in relation to any disposal of...
Sharing of pensions etc. on divorce or annulment
(1) Section 431B of the Taxes Act 1988 (meaning of...
(1) In subsection (1) of section 612 of the Taxes...
In section 615(6)(b) of the Taxes Act 1988 (funds annuities...
(1) In section 634(6) of the Taxes Act 1988 (restriction...
(1) In section 636 of the Taxes Act 1988 (annuity...
In section 636A(7) of the Taxes Act 1988 (restriction on...
(1) In section 644 of the Taxes Act 1988 (which...
In section 657(2) of the Taxes Act 1988 (annuities not...
In Chapter VI of Part XIV of the Taxes Act...
(1) In this paragraph— “the first appointed day” means such...
(1) In subsection (2) of section 590 of the Taxes...
In section 591(2) of the Taxes Act 1988—
In subsection (5) of section 595 of the Taxes Act...
In section 596 of the Taxes Act 1988, after subsection...
In section 596A(8)(c) (lump sums provided under non-approved schemes), after...
(1) In section 599 of the Taxes Act 1988 (charge...
(1) In subsection (1) of section 600 of the Taxes...
(1) In subsections (3) and (4)(b) of section 611 of...
Section 411A of the Taxes Act 1988 (group relief in...
. . . . . . . . . ....
. . . . . . . . . ....
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
In paragraph 94 of Schedule 18 to the Finance Act...
Stamp duty: interest and penalties on late stamping
For section 12 of the Stamp Act 1891 (assessment of...
For section 13 of the Stamp Act 1891 (appeal against...
(1) Section 14 of the Stamp Act 1891 (terms upon...
For section 240 of the Finance Act 1994 (time for...
(1) Stamp duty is chargeable on a conveyance or transfer...
Stamp duty is chargeable on a lease.
In the case of a lease for a definite term...
(1) In the case of a lease of land for...
Stamp duty of £5 is chargeable on a lease not...
(1) An agreement for a lease is chargeable with the...
(1) For the purposes of this Part a lease granted...
(1) Stamp duty of £5 is chargeable on a conveyance...
(1) Stamp duty of £5 is chargeable on a declaration...
(1) The following are chargeable with duty as a conveyance...
(1) A duplicate or counterpart of an instrument chargeable with...
Duty under this Part is chargeable by reference to the...
(1) An instrument (not itself a lease)—
(1) Where on the partition or division of an estate...
Stamp duty of £5 is chargeable on a release or...
Stamp duty of £5 is chargeable on a surrender of...
The following are exempt from stamp duty under this Schedule—...
Stamp duty is not chargeable under this Schedule on any...
(1) Subject to sub-paragraph (3), stamp duty is not chargeable...
Nothing in this Schedule affects any other enactment conferring exemption...
In the case of a conveyance or transfer of stock...
In the case of any other conveyance or transfer on...
The above provisions are subject to any enactment setting a...
(1) The references in paragraph 4 above to an instrument...
(1) A contract or agreement for the sale of—
(1) Where a contract or agreement would apart from paragraph...
The ad valorem duty paid upon a contract or agreement...
Stamp duty: amendments consequential on section 112
(1) Any reference (express or implied) in any enactment, instrument...
In section 83 of the Finance Act 1985 (duty on...
In section 84 of the Finance Act 1985 (duty on...
(1) Section 67 of the Finance Act 1986 (depositary receipts)...
(1) Section 70 of the Finance Act 1986 (clearance services)...
In section 75(2) of the Finance Act 1986 (acquisitions: further...
(1) Section 76 of the Finance Act 1986 (relief from...
In section 77(1) of the Finance Act 1986 (acquisition of...
In section 79 of the Finance Act 1986 (loan capital:...
In section 80B(7) of the Finance Act 1986 (intermediaries: power...
In section 80C(8) of the Finance Act 1986 (repos and...
In the enactments relating to stamp duty for “lease or...
(1) Section 88 of the Finance Act 1986 (stamp duty...
In section 50(1) of the Finance Act 1987 (warrants to...
In section 55(1) of the Finance Act 1987 (Crown exemption),...
In section 175(1) of the Finance Act 1989 (stock exchange...
In section 61(3) of the National Health Service and Community...
In section 110 of the Finance Act 1991 (stamp duty...
In section 111(1) of the Finance Act 1991 (stamp duty...
In section 113 of the Finance Act 1991 (certification of...
(1) Section 202 of the Finance Act 1993 (rent to...
In section 203(2) of the Finance Act 1993 (rent to...
In section 42(1) of the Finance Act 1930 (relief from...
In section 241(1) of the Finance Act 1994 (consideration consisting...
(1) Section 242 of the Finance Act 1994 (consideration not...
In section 243 of the Finance Act 1994 (agreements to...
In section 151 of the Finance Act 1995 (lease or...
In section 11(1) of the Finance Act (Northern Ireland) 1954...
In section 33(1) of the Finance Act 1970 (composition by...
In section 97(1) of the Finance Act 1980 (shared ownership...
In section 129(1) of the Finance Act 1982 (exemption from...
(1) Section 81 of the Finance Act 1985 (renounceable letters...
In section 82(5) of the Finance Act 1985 for “the...
(1) Stamp duty is chargeable— (a) on the issue of...
(1) In this Schedule a “bearer instrument by usage” means...
In this Schedule— “company” includes any body of persons, corporate...
(1) In this Schedule “stock” includes securities.
(1) Stamp duty is not chargeable on a substitute instrument....
Stamp duty is not chargeable on a bearer instrument issued...
Stamp duty is not chargeable under this Schedule on an...
Stamp duty is not chargeable under this Schedule on any...
Stamp duty is not chargeable under this Schedule on renounceable...
(1) Stamp duty is not chargeable under this Schedule on...
Where the capital stock of a company is not expressed...
(1) A unit under a unit trust scheme or a...
Stamp duty is chargeable on the transfer in the United...
Where a bearer instrument issued by or on behalf of...
(1) This paragraph applies where duty is chargeable under paragraph...
(1) If default is made in complying with paragraph 21—...
(1) This paragraph applies where duty is chargeable under paragraph...
(1) The following provisions apply to interest under paragraph 22(2)...
A person who in furnishing particulars under this Part of...
An instrument in respect of which duty is chargeable under...
In this Schedule “bearer instrument” means— (a) a marketable security...
The duty chargeable under this Schedule is 1.5% of the...
In the case of— (a) a deposit certificate in respect...
In the case of an instrument given in substitution for...
(1) For the purposes of duty under paragraph 1 (charge...
(1) For the purposes of duty under paragraph 2 (charge...
In this Schedule a “deposit certificate” means an instrument acknowledging...
Stamp duty: amendments consequential on section 113
(1) Any reference (express or implied) in any enactment, instrument...
(1) Section 50 of the Finance Act 1987 (warrants to...
(1) Section 143 of the Finance Act 1988 (paired shares)...
For section 107 of the Finance Act 1990 (bearers: abolition...
In section 67 of the Finance Act 1963 (prohibition of...
In section 131(3) of the Finance Act 1976 (exemption for...
In section 126(3)(c) and (5) of the Finance Act 1984...
In section 79(2) of the Finance Act 1986 (exemption for...
(1) Section 90 of the Finance Act 1986 (exceptions from...
(1) In section 95 of the Finance Act 1986 (exceptions...
(1) In section 97 of the Finance Act 1986 (exceptions...
In section 99 of the Finance Act 1986 (interpretation of...
The amendments in this Part of this Schedule—
(1) An officer of the Commissioners authorised by the Commissioners...
(1) An appeal may be made against a determination under...
(1) This paragraph applies in a case where—
(1) . . . . . . . . ....
(1) Where in the opinion of the Commissioners the liability...
(1) The Commissioners may in their discretion mitigate any penalty,...
A penalty may be determined under paragraph 10, or proceedings...
(1) The Treasury may make regulations applying in relation to...
Without prejudice to the generality of the power conferred by...
Sections 21, 22 and 35 of the Inland Revenue Regulation...
(1) The Stamp Duties Management Act 1891 is amended as...
(1) The Stamp Act 1891 is amended as follows.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
In section 67(1) of the Finance Act 1963 (prohibition of...
In section 16(1) of the Finance Act (Northern Ireland) 1963...
In section 68(4) and (5) and section 71(4) and (5)...
(1) This Part of this Schedule applies to penalties under...
The provisions of this Part of this Schedule have effect...
(1) Where— (a) any payment to the Commissioners is made...
(1) Statements made or documents produced by or on behalf...
In relation to Scotland, the expression “term”, where referring to...
(1) Section 13 of the Stamp Duties Management Act 1891...
(1) The following provisions of the Stamp Duties Management Act...
(1) No stamp duty is chargeable on a transfer or...
In section 88(1) of the Finance Act 1986 (instruments exempt...
(1) Section 90 of the Finance Act 1986 (exceptions from...
(1) Section 99 of the Finance Act 1986 (general interpretation...
(1) Section 152 of the Finance Act 1995 (power to...
(1) The following definitions apply for the purposes of the...
References in the enactments relating to stamp duty and the...
References in the enactments relating to stamp duty and the...
(1) The Treasury may by regulations provide that any scheme...
(1) For the purposes of the enactments relating to stamp...
In the enactments relating to stamp duty—
. . . . . . . . . ....
. . . . . . . . . ....
. . . . . . . . . ....
. . . . . . . . . ....
. . . . . . . . . ....
Schedule 19 para.6A
. . . . . . . . . ....
. . . . . . . . . ....
. . . . . . . . . ....
Repeals
Other sections — not classified into a Part
These sections exist in the Act but the contents-of-Parts walker did not place them under a Part. Likely amendments or sections inserted out of the original Part structure.
Browse 4 other unclassified sections
. . . . . . . . . ....
and in the closing words for “Funds” (twice) substitute “...
. . . . . . . . . ....
. . . . . . . . . ....
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
Explore more
Browse legislation
Find other UK business legislation with related guidance.
Regulators
Learn more about the bodies that enforce this legislation.