Section 10 | Regulator powers.

(1)In subsection (2) of section 1 of the Excise Duties (Surcharges or Rebates) Act 1979 (regulator powers) for the words from “groups of duties” to “every right” there shall be substituted the words

(a)of any liability to such a duty; and

(b)of any right

.

(2)For subsections (3) and (4) of section 2 of that Act there shall be substituted the following subsection—

(3)An order—

(a)may specify different percentages for different cases; but

(b)may not provide for both an addition to any amount payable and a deduction from any other amount payable.

.

(3)In subsection (7) of that section (procedure for certain orders) for the words from “with respect to” to the end of paragraph (b) there shall be substituted the words

(a)specifies a percentage by way of addition to any amount payable or increases a percentage so specified; or

(b)withdraws or reduces a percentage specified by way of deduction from any amount payable,

.