Shipping and Trading Interests (Protection) Act 1995
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Change 1
2 Special provision for orders under section 1 imposing taxation etc.
(1) This section applies in relation to protective orders made under subsection (3)(d) or (e) of section 1 (such an order being referred to below as a “charging order”). (2) No charging order shall authorise the Secretary of State to give directions to any person for the purpose of recovering any charge, tax or duty. (3) Without prejudice to subsection (6) of that section, a charging order— (a) may apply to ships of any description specified in the order, and may apply in particular to ships registered in a specified country, or to ships carrying goods or cargoes of a specified description or providing any other specified shipping services; (b) may contain such provisions as appear to the Secretary of State expedient to enable the Commissioners of Customs and Excise to collect any charge, tax or duty imposed by the order; and (c) may apply, subject to any modifications or exceptions specified in the order, any of the enactments for the time being in force relating to duties (whether of customs or excise) chargeable on goods imported into the United Kingdom. (4) Any charge, tax or duty imposed by a charging order— (a) may be a fixed amount, or an amount depending on the tonnage of the ship; (b) shall be payable to the Secretary of State. (5) A charging order shall not be made except with the consent of the Treasury. (6) Any sum received by the Secretary of State shall be paid into the Consolidated Fund.
2 Special provision for orders under section 1 imposing taxation etc.
(1) This section applies in relation to protective orders made under subsection (3)(d) or (e) of section 1 (such an order being referred to below as a “charging order”). (2) No charging order shall authorise the Secretary of State to give directions to any person for the purpose of recovering any charge, tax or duty. (3) Without prejudice to subsection (6) of that section, a charging order— (a) may apply to ships of any description specified in the order, and may apply in particular to ships registered in a specified country, or to ships carrying goods or cargoes of a specified description or providing any other specified shipping services; (b) may contain such provisions as appear to the Secretary of State expedient to enable the Commissioners of Customs and Excise to collect any charge, tax or duty imposed by the order; and (c) may apply, subject to any modifications or exceptions specified in the order, any of the enactments for the time being in force relating to duties (whether of customs or excise) chargeable on goods imported into the United Kingdom. (4) Any charge, tax or duty imposed by a charging order— (a) may be a fixed amount, or an amount depending on the tonnage of the ship; (b) shall be payable to the Secretary of State. (5) A charging order shall not be made except with the consent of the Treasury. (6) Any sum received by the Secretary of State shall be paid into the Consolidated Fund.
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