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Finance act notes : sections 15 and 16 - fuel duty rates and rebates from spring 2009 and September 2009
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Snape, John (2009) Finance act notes : sections 15 and 16 - fuel duty rates and rebates from spring 2009 and September 2009. British Tax Review, 5 . pp. 499-502. ISSN 0007-1870.
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Abstract
B.T.R. 499 IT is a truism that the United Kingdom's constitutional arrangements still carry a heavy burden of history. Equally undeniable is the fact that debates on rates of taxation bring *B.T.R. 500 this historical legacy to the fore. The rates of fuel duty, set out in sections 15 and 16 of the Finance Act 2009 (FA 2009), are laden with reminders of these realities, both as regards the age and suitability of fuel duty as an environmental tax, and the role of a government in placing tax increases before the elected representatives of the people. The government emerges, in truth, fairly well, at least for the present, but the autumn, the season of fuel protest, draws ever closer.
Item Type: | Journal Article | ||||
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Subjects: | K Law [LC] > KD England and Wales | ||||
Divisions: | Faculty of Social Sciences > School of Law | ||||
Library of Congress Subject Headings (LCSH): | Motor fuels -- Taxation -- Great Britain, Environmental law -- Government policy -- Great Britain | ||||
Journal or Publication Title: | British Tax Review | ||||
Publisher: | Sweet & Maxwell Ltd. | ||||
ISSN: | 0007-1870 | ||||
Official Date: | 2009 | ||||
Dates: |
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Volume: | 5 | ||||
Page Range: | pp. 499-502 | ||||
Status: | Peer Reviewed | ||||
Publication Status: | Published | ||||
Access rights to Published version: | Restricted or Subscription Access |
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