The Excise Duties (Surcharges or Rebates) Act 1979 (c. 8) is an act of the Parliament of the United Kingdom that consolidated enactments related to surcharges and rebates on excise duties in the United Kingdom.
Provisions The act consolidates the power of the Treasury, originally established by section 9 of the Finance Act 1961, to impose temporary surcharges or rebates on groups of excise duties with a view to regulating the balance between demand and resources in the United Kingdom. The groups of duties covered include those on alcoholic drinks (spirits, beer, wine, made-wine and cider), hydrocarbon oil and related products, and most other excise duties, with the exception of tobacco products duty, licence duties and certain duties within the legislative competence of the Northern Ireland Parliament. The Treasury may adjust a liability by adding or deducting a percentage not exceeding 10 per cent by statutory instrument, subject to parliamentary approval within 21 days of the order being made.
Repealed enactments Section 4(3) of the act repealed 7 enactments, listed in schedule 2 to the act. CitationShort titleExtent of repeal9 & 10 Eliz. 2. c. 36Finance Act 1961Section 9.Schedules 3 and 4.1964 c. 49Finance Act 1964Section 8.1968 c. 44Finance Act 1968Section 10(2).1971 c. 12Hydrocarbon Oil (Customs & Excise) Act 1971In Schedule 6, paragraph 2.1971 c. 68Finance Act 1971Section 3(5).1976 c. 40Finance Act 1976Section 6(6).In Schedule 3, paragraph 8.1978 c. 42Finance Act 1978In section 6(4) the words preceding "any duty" and the words "and any such duty".Section 10.
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