Part I Vehicle excise duty and licences
Main provisions
6 Collection etc. of duty.
1
Vehicle excise duty shall be levied by the Secretary of State.
2
For the purpose of levying vehicle excise duty the Secretary of State and his officers (including any body or person authorised by the Secretary of State to act as his agent for the purposes of this Act) have the same powers, duties and liabilities as the Commissioners of Customs and Excise and their officers have with respect to—
a
duties of excise (other than duties on imported goods),
b
the issue and cancellation of licences on which duties of excise are imposed, and
c
other matters (not being matters relating only to duties on imported goods),
under the enactments relating to duties of excise and excise licences.
3
The enactments relating to duties of excise, or punishments and penalties in connection with those duties, (other than enactments relating only to duties on imported goods) apply accordingly.
4
Subsections (2) and (3) have effect subject to the provisions of this Act (including in particular, in the case of subsection (3), subsection (6) of this section and sections 47, 48 and 56).
5
The Secretary of State has with respect to vehicle excise duty and licences under this Act the powers given to the Commissioners of Customs and Excise by the enactments relating to duties of excise and excise licences for the mitigation or remission of any penalty or part of a penalty.
6
Vehicle excise duty, and any sums received by the Secretary of State by virtue of this Act by way of fees, shall be paid into the Consolidated Fund.