Words substituted by Customs and Excise Management Act 1979 (c. 2), Sch. 4 para. 12 Table Pt. I

Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6

Words in Sch. 1 para. 6(2) inserted (3.4.2006) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 4 para. 61(2)(a); S.I. 2006/1014, art. 2(a), Sch. 1 para. 11(e)

Words in Sch. 1 para. 6(2) inserted (3.4.2006) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 4 para. 61(2)(b); S.I. 2006/1014, art. 2(a), Sch. 1 para. 11(e)

Sch. 1 para. 6(5)(6) inserted (3.4.2006) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 4 para. 61(3); S.I. 2006/1014, art. 2(a), Sch. 1 para. 11(e)

Sch. 2 repealed by Finance Act 1967 (c. 54), ss. 5(1)(a), 45(8), Sch. 16 Pt. I; Hydrocarbon Oil (Customs and Excise) Act 1971 (c. 12), s. 24(2), Sch. 7; Customs and Excise Management Act 1979 (c. 2), s. 177(3), Sch. 6 Pt. I; Alchoholic Liquor Duties Act 1979 (c. 4), s. 92(2), Sch. 4 Pt. I

Sch. 3 paras. 1–5, 7–26 repealed by Betting and Gaming Duties Act 1972 (c. 25), Sch. 7

Sch. 3 paras. 1–5, 7–26 repealed by Betting and Gaming Duties Act 1972 (c. 25), Sch. 7

Sch. 4, 5 paras.1–18 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

Sch. 4, 5 paras.1–18 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

Sch. 5 para. 19 repealed (3.5.1994) by 1994 c. 9, s. 258, Sch. 26 Pt. V(22)

Sch. 5 para. 20, Sch. 6 paras. 1–13, 15–22, 24–27, Sch. 7, repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 6

Sch. 5 para. 20, Sch. 6 paras. 1–13, 15–22, 24–27, Sch. 7, repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 6

Words repealed by Companies Consolidation (Consequential Provisions) Act 1985 (c. 9, SIF 27), s. 29, Sch. 1

Words repealed by S.I. 1986/1035 (N.I. 9), art. 24, Sch. 2

Sch. 5 para. 20, Sch. 6 paras. 1–13, 15–22, 24–27, Sch. 7, repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 6

Sch. 6 para. 23 repealed (3.5.1994) by 1994 c. 9, s. 258, Sch. 26 Pt. V(22)

Sch. 5 para. 20, Sch. 6 paras. 1–13, 15–22, 24–27, Sch. 7, repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 6

Sch. 5 para. 20, Sch. 6 paras. 1–13, 15–22, 24–27, Sch. 7, repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 6

Sch. 8 repealed by Income and Corporation Taxes Act 1970 (c. 10), ss. 538(1), 539(1), Sch. 16; Friendly Societies Act 1974 (c. 46), s. 116(4), Sch. 11; Finance (No. 2) Act 1975 (c. 45), s.75(5), Sch. 14 Pt. IV

Sch. 9 repealed by Finance Act 1972 (c. 41), Sch. 28 Pt. VI

Sch. 10 repealed (with saving) by Capital Gains Tax Act 1979 (c. 14), ss. 157(1), 158, Sch. 6 para. 10(2)(b), Sch. 8

Sch. 11 repealed by Finance Act 1972 (c. 41), ss. 122(5), 134(7), Sch. 28 Pts. VIII, IX

Sch. 12 repealed by Income and Corporation Taxes Act 1970 (c. 10), ss. 538(1), 539(1), Sch. 16

Functions of Board of Trade now exercisable concurrently by Secretary of State: S.I. 1970/1537, art. 2(1)

The text of Ss. 12, 53(7), Sch. 5 para. 19 and Sch. 13 is in the form in which it was originally enacted; it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

1979 c. 2.

1963 c. 2.

1962 c. 30.

http://www.legislation.gov.uk/ukpga/1966/18/schedules/2006-04-03Finance Act 1966An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1980-02-29texttext/xmlenStatute Law Database2016-01-26Expert Participation2006-04-03SCHEDULESSCHEDULE 1

Section 2.

Reliefs For ShipbuildersPart I Determination of Open Market Value1(1)

The open market value of any vessel or other structure and its fittings and equipment shall be taken for the purposes of section 2 of this Act to be the price which they would fetch at the time of their delivery pursuant to the contract in question on a sale in the open market between buyer and seller independent of each other.

(2)

The said price shall be determined on the assumption that the buyer will bear freight, insurance and all other costs, charges and expenses incurred in respect of the vessel or structure and other items in question after their delivery as aforesaid or, where delivery is to be effected outside the United Kingdom, after their departure from the United Kingdom for the purpose.

(3)

For the purposes of this paragraph, a sale in the open market between a buyer and seller independent of each other presupposes—

(a)

that the vessel or structure and other items in question are the sole consideration for the price paid, and

(b)

that the price is not influenced by any commercial, financial or other relationship, whether by contract or otherwise, between the seller or any person associated in business with him and the buyer or any person associated in business with him (other than the relationship created by the sale of the said vessel or structure and other items), and

(c)

that neither the seller nor any person associated in business with him has provided any part of the price, and that no part of the price will be returned to the buyer or any person associated in business with him.

(4)

For the purposes of the last foregoing sub-paragraph, two persons shall be deemed to be associated in business with one another if, whether directly or indirectly, either of them has any interest in the business or property of the other, or both have a common interest in any business or property, or some third person has an interest in the business or property of both of them.

Part II Reductions in Purchase Price or Open Market Value2(1)

Where the amount payable in respect of any vessel or other structure under the said section 2 is, by virtue of subsection (3) thereof, to be determined by reference to the price payable as mentioned in that subsection, then—

(a)

if the terms of the contract in question are such that the applicant for the payment will bear any of the following, that is, any freight, insurance or other costs, charges or expenses incurred in respect of the vessel or structure or its fittings or equipment after their delivery pursuant thereto or, where delivery is to be effected outside the United Kingdom, after their departure from the United Kingdom for the purpose, the price shall be treated for the purposes of that subsection as reduced by an amount reflecting the burden thus assumed by the applicant;

(b)

if the whole or any part of the price is payable twelve months or more after the time when the property in the vessel or structure passes or, if later, the time of delivery of the vessel or structure or of its departure from the United Kingdom for the purpose of delivery, the price shall be treated for those purposes as reduced by an amount representing the discount which would be chargeable for obtaining payment at that earlier time at a rate of interest equal to the bank rate then prevailing.

(2)

In the foregoing sub-paragraph “bank rate” means the minimum rate at which the Bank of England will lend to a discount house having access to the Discount Office of the Bank.

3

If, after consultation with the Board of Trade, it appears to the Commissioners that the fittings and other equipment supplied with any vessel or other structure include any items the supply of which would not in the ordinary course of events be undertaken by a person building such a vessel or structure for delivery to another as that other’s property, the price or, as the case may be, open market value referred to in the said subsection (3) shall be treated for the purposes of that subsection as reduced by an amount equal to the open market value of the items in question; and the provisions of paragraph 1 of this Schedule shall apply for the purpose of determining that value, subject to any necessary modifications.

Part III Supplemental4

The following provisions of the Customs and Excise Management Act 1979 shall apply in relation to payments under the said section 2 as they apply in relation to drawbacks, allowances or repayments under the Customs and Excise Acts 1979, that is to say, section 135 (time limit on payment), section 136(1) and (2) (offences in connection with claims) and section 167(4) (recovery of overpayments).

5(1)

Any officer or person authorised by the Commissioners may require any person who has been concerned at any stage with a vessel or other structure in respect of which an application has been made under the said section 2, or with any fittings or other equipment supplied therewith, or with any payment in respect of the vessel or structure or any fittings or other equipment so supplied—

(a)

to furnish, within such time as that officer or person may require, such information as may be reasonably necessary to enable the Commissioners to determine whether the applicant is entitled to a payment under that section, or liable to make any repayment thereunder, or to determine the amount of any payment to which the applicant is so entitled, and

(b)

to produce for inspection by that officer or person, at such time and place as he may require, any books or accounts or other document of whatever nature relating to, or to any payment in respect of, the said vessel, structure, fittings or equipment.

(2)

Any such officer or person shall be entitled to take extracts from or make copies of any document produced to him under the foregoing sub-paragraph.

(3)

If any person fails to comply with any requirement under sub-paragraph (1) above, he shall be liable to a penalty of level 3 on the standard scale, together with a further penalty of ten pounds for each day during which failure to comply with the requirement continues.

6(1)

Any dispute as to the determination for the purposes of an application under the said section 2 of the price or value referred to in subsection (3) of that section, or of any amount by which that price or value is to be treated as reduced by virtue of subsection (4) thereof, shall be referred to a referee appointed in accordance with the next following sub-paragraph.

(2)

A reference under the foregoing sub-paragraph shall be to a person (not being an official of any government department) appointed by the Lord Chancellor with the concurrence of the Lord Chief Justice of England and Wales or, if the application for the purposes of which the determination is made relates to a vessel or structure constructed in Scotland or Northern Ireland, or was by a company incorporated in Scotland or Northern Ireland, and the applicant in either case so requires, appointed by the Lord President of the Court of Session or as the case may be, by the Lord Chancellor with the concurrence of the Lord Chief Justice of Northern Ireland.

(3)

The procedure on any such reference shall be such as the referee may determine.

(4)

Sub-paragraph (1) above shall not have effect, and any price, value or amount falling to be determined for the purposes of the said subsection (3) or (4) shall be that fixed by the Commissioners, unless, within three months from the time when the Commissioners’ final determination thereof is communicated to him, or such longer time as the Commissioners may allow, a notice requiring a reference under that sub-paragraph has been served on the Commissioners by the person for the purposes of whose application the determination was made.

(5)

The Lord Chief Justice of England and Wales may nominate a judicial office holder (as defined in section 109(4) of the Constitutional Reform Act 2005) to exercise his functions under this paragraph.

(6)

The Lord Chief Justice of Northern Ireland may nominate any of the following to exercise his functions under sub-paragraph (2)—

(a)

the holder of one of the offices listed in Schedule 1 to the Justice (Northern Ireland) Act 2002;

(b)

a Lord Justice of Appeal (as defined in section 88 of that Act).

7

The making by the Commissioners of a payment under the said section 2 determined by reference to the price or value referred to in subsection (3) of that section, or that price or value as reduced by virtue of subsection (4) thereof, shall not be taken as constituting the making by the Commissioners of a final decision under the said subsection (3).

SCHEDULE 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 3

Section 15.

Supplementary Provisions as to Duties relating to Betting and GamingPart I Duties relating to Betting1—5.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6

In Schedule 1 to the Betting, Gaming and Lotteries Act 1963 (which relates to the grant, renewal and cancellation of bookmaker’s permits, betting agency permits and betting office licences)—

(a)

any reference to the appropriate officer of police—

(i)

in paragraph 5, 7(b), 21(3), 25 or 27(1) shall include a reference to the Collector of Customs and Excise for the area in which the relevant premises within the meaning of that Schedule are, or are to be, situated;

(ii)

in paragraph 11 or 27(2) shall include a reference to the Commissioners;

(b)

in paragraph 34 (which relates to the right to inspect registers of bookmaker’s permits and betting agency permits), the reference to any constable shall include a reference to any officer;

and in considering for the purposes of paragraph 16(1), 17(b) or 27(4)(a) of that Schedule whether a person is or is not a fit and proper person to hold a bookmaker’s permit or, as the case may be, whether the applicant for the grant or renewal of a betting agency permit is or is not a fit and proper person to hold a betting office licence, the appropriate authority shall have regard to any failure of that person or applicant to pay any amount due from him by way of the general betting duty or the pool betting duty.

7—26.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 5

Section 27

Amendments of Corporation Tax Acts1—18.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Transitional relief for company with overseas trading income which is a member of a group19

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

20

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 6

Section 27.

Administration of Corporation Tax Acts1—13.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Priority of corporation tax and other tax in liquidation14

In . . . . . . (priority of debts) the reference to assessed taxes shall include a reference to corporation tax and a reference to capital gains tax chargeable under the Corporation Tax Acts or otherwise recoverable from a company, but nothing in this paragraph shall affect the powers conferred on the Parliament of Northern Ireland by section 16 of the Northern Ireland Act 1962.

15—22.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Transitional relief for existing companies with overseas trading income23

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

24—27.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 11.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 12.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 13

Section 53.

REPEALS

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Words substituted by
<ref eId="c00311" href="http://www.legislation.gov.uk/id/ukpga/1979/2">Customs and Excise Management Act 1979 (c. 2)</ref>
,
<ref eId="c00312" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/4/paragraph/12">Sch. 4 para. 12</ref>
Table Pt. I
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6672451" marker="F2">
<p>
Words substituted by virtue of (E.W.)
<ref eId="c00314" href="http://www.legislation.gov.uk/id/ukpga/1982/48">Criminal Justice Act 1982 (c. 48, SIF 39:1)</ref>
,
<ref eId="c00315" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38">ss. 38</ref>
,
<ref eId="c00316" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1982/48/section/46">46</ref>
and (S.)
<ref eId="c00317" href="http://www.legislation.gov.uk/id/ukpga/1975/21">Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1)</ref>
,
<ref eId="c00318" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289F">ss. 289F</ref>
,
<ref eId="c00319" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1975/21/section/289G">289G</ref>
and (N.I.) by
<ref eId="c00320" href="http://www.legislation.gov.uk/id/uksi/1984/703">S.I. 1984/703</ref>
, (N.I. 3) arts. 5, 6
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-74d8afe5a62e6018261ae2ea1ccd922b" marker="F3">
<p>
Words in
<ref eId="c1hr91qq2-00019" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/1/paragraph/6/2">Sch. 1 para. 6(2)</ref>
inserted (3.4.2006) by
<ref eId="c1hr91qq2-00020" href="http://www.legislation.gov.uk/id/ukpga/2005/4">Constitutional Reform Act 2005 (c. 4)</ref>
,
<ref eId="c1hr91qq2-00021" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/4/section/148/1">s. 148(1)</ref>
,
<ref eId="c1hr91qq2-00022" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2005/4/schedule/4/paragraph/61/2/a">Sch. 4 para. 61(2)(a)</ref>
;
<ref eId="c1hr91qq2-00023" href="http://www.legislation.gov.uk/id/uksi/2006/1014">S.I. 2006/1014</ref>
,
<ref eId="c1hr91qq2-00024" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/1014/article/2/a">art. 2(a)</ref>
,
<ref eId="c1hr91qq2-00025" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/1014/schedule/1/paragraph/11/e">Sch. 1 para. 11(e)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-aefa2259633d5ded710b9480ea3e8851" marker="F4">
<p>
Words in
<ref eId="c1hr91qq2-00031" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/1/paragraph/6/2">Sch. 1 para. 6(2)</ref>
inserted (3.4.2006) by
<ref eId="c1hr91qq2-00032" href="http://www.legislation.gov.uk/id/ukpga/2005/4">Constitutional Reform Act 2005 (c. 4)</ref>
,
<ref eId="c1hr91qq2-00033" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/4/section/148/1">s. 148(1)</ref>
,
<ref eId="c1hr91qq2-00034" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2005/4/schedule/4/paragraph/61/2/b">Sch. 4 para. 61(2)(b)</ref>
;
<ref eId="c1hr91qq2-00035" href="http://www.legislation.gov.uk/id/uksi/2006/1014">S.I. 2006/1014</ref>
,
<ref eId="c1hr91qq2-00036" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/1014/article/2/a">art. 2(a)</ref>
,
<ref eId="c1hr91qq2-00037" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/1014/schedule/1/paragraph/11/e">Sch. 1 para. 11(e)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e6c7d2597c788465bdef12af4607e732" marker="F5">
<p>
<ref eId="c1hr91qq2-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/1/paragraph/6/5">Sch. 1 para. 6(5)</ref>
<ref eId="c1hr91qq2-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/1/paragraph/6/6">(6)</ref>
inserted (3.4.2006) by
<ref eId="c1hr91qq2-00008" href="http://www.legislation.gov.uk/id/ukpga/2005/4">Constitutional Reform Act 2005 (c. 4)</ref>
,
<ref eId="c1hr91qq2-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/4/section/148/1">s. 148(1)</ref>
,
<ref eId="c1hr91qq2-00010" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2005/4/schedule/4/paragraph/61/3">Sch. 4 para. 61(3)</ref>
;
<ref eId="c1hr91qq2-00011" href="http://www.legislation.gov.uk/id/uksi/2006/1014">S.I. 2006/1014</ref>
,
<ref eId="c1hr91qq2-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/1014/article/2/a">art. 2(a)</ref>
,
<ref eId="c1hr91qq2-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2006/1014/schedule/1/paragraph/11/e">Sch. 1 para. 11(e)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6672461" marker="F6">
<p>
<ref eId="c00321" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/2">Sch. 2</ref>
repealed by
<ref eId="c00322" href="http://www.legislation.gov.uk/id/ukpga/1967/54">Finance Act 1967 (c. 54)</ref>
,
<ref eId="c00323" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1967/54/section/5/1">ss. 5(1)</ref>
(
<i>a</i>
), 45(8), Sch. 16 Pt. I;
<ref eId="c00324" href="http://www.legislation.gov.uk/id/ukpga/1971/12">Hydrocarbon Oil (Customs and Excise) Act 1971 (c. 12)</ref>
,
<ref eId="c00325" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1971/12/section/24/2">s. 24(2)</ref>
,
<ref eId="c00326" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1971/12/schedule/7">Sch. 7</ref>
;
<ref eId="c00327" href="http://www.legislation.gov.uk/id/ukpga/1979/2">Customs and Excise Management Act 1979 (c. 2)</ref>
,
<ref eId="c00328" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/3">s. 177(3)</ref>
,
<ref eId="c00329" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/6/part/I">Sch. 6 Pt. I</ref>
;
<ref eId="c00330" href="http://www.legislation.gov.uk/id/ukpga/1979/4">Alchoholic Liquor Duties Act 1979 (c. 4)</ref>
,
<ref eId="c00331" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/4/section/92/2">s. 92(2)</ref>
,
<ref eId="c00332" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1979/4/schedule/4/part/I">Sch. 4 Pt. I</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6672471" marker="F7">
<p>
<rref eId="c00333" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/3/paragraph/1" upTo="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/3/paragraph/5">Sch. 3 paras. 1–5</rref>
,
<rref eId="c00334" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/3/paragraph/7" upTo="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/3/paragraph/26">7–26</rref>
repealed by
<ref eId="c00335" href="http://www.legislation.gov.uk/id/ukpga/1972/25">Betting and Gaming Duties Act 1972 (c. 25)</ref>
,
<ref eId="c00336" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1972/25/schedule/7">Sch. 7</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6672491" marker="F8">
<p>
<rref eId="c00338" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/3/paragraph/1" upTo="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/3/paragraph/5">Sch. 3 paras. 1–5</rref>
,
<rref eId="c00339" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/3/paragraph/7" upTo="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/3/paragraph/26">7–26</rref>
repealed by
<ref eId="c00340" href="http://www.legislation.gov.uk/id/ukpga/1972/25">Betting and Gaming Duties Act 1972 (c. 25)</ref>
,
<ref eId="c00341" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1972/25/schedule/7">Sch. 7</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6672501" marker="F9">
<p>
<ref eId="c00342" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/4">Sch. 4</ref>
,
<ref eId="c00343" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/5">5</ref>
paras.1–18 repealed by
<ref eId="c00344" href="http://www.legislation.gov.uk/id/ukpga/1970/10">Income and Corporation Taxes Act 1970 (c. 10)</ref>
,
<ref eId="c00345" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1970/10/section/539/1">s. 539(1)</ref>
,
<ref eId="c00346" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1970/10/schedule/16">Sch. 16</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6672511" marker="F10">
<p>
<ref eId="c00347" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/4">Sch. 4</ref>
,
<ref eId="c00348" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/5">5</ref>
paras.1–18 repealed by
<ref eId="c00349" href="http://www.legislation.gov.uk/id/ukpga/1970/10">Income and Corporation Taxes Act 1970 (c. 10)</ref>
,
<ref eId="c00350" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1970/10/section/539/1">s. 539(1)</ref>
,
<ref eId="c00351" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1970/10/schedule/16">Sch. 16</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6672541" marker="F11">
<p>
<ref eId="c00352" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/5/paragraph/19">Sch. 5 para. 19</ref>
repealed (3.5.1994) by
<ref eId="c00353" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00354" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/258">s. 258</ref>
,
<ref eId="c00355" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/26/part/V/22">Sch. 26 Pt. V(22)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6672551" marker="F12">
<p>
<ref eId="c00356" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/5/paragraph/20">Sch. 5 para. 20</ref>
,
<rref eId="c00357" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/1" upTo="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/13">Sch. 6 paras. 1–13</rref>
,
<rref eId="c00358" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/15" upTo="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/22">15–22</rref>
,
<rref eId="c00359" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/24" upTo="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/27">24–27</rref>
,
<ref eId="c00360" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/7">Sch. 7</ref>
, repealed by
<ref eId="c00361" href="http://www.legislation.gov.uk/id/ukpga/1970/10">Income and Corporation Taxes Act 1970 (c. 10)</ref>
,
<ref eId="c00362" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1970/10/section/539/1">s. 539(1)</ref>
,
<ref eId="c00363" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1970/10/schedule/6">Sch. 6</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6672561" marker="F13">
<p>
<ref eId="c00364" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/5/paragraph/20">Sch. 5 para. 20</ref>
,
<rref eId="c00365" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/1" upTo="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/13">Sch. 6 paras. 1–13</rref>
,
<rref eId="c00366" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/15" upTo="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/22">15–22</rref>
,
<rref eId="c00367" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/24" upTo="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/27">24–27</rref>
,
<ref eId="c00368" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/7">Sch. 7</ref>
, repealed by
<ref eId="c00369" href="http://www.legislation.gov.uk/id/ukpga/1970/10">Income and Corporation Taxes Act 1970 (c. 10)</ref>
,
<ref eId="c00370" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1970/10/section/539/1">s. 539(1)</ref>
,
<ref eId="c00371" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1970/10/schedule/6">Sch. 6</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6672571" marker="F14">
<p>
Words repealed by
<ref eId="c00372" href="http://www.legislation.gov.uk/id/ukpga/1985/9">Companies Consolidation (Consequential Provisions) Act 1985 (c. 9, SIF 27)</ref>
,
<ref eId="c00373" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1985/9/section/29">s. 29</ref>
,
<ref eId="c00374" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1985/9/schedule/1">Sch. 1</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6672581" marker="F15">
<p>
Words repealed by
<ref eId="c00375" href="http://www.legislation.gov.uk/id/nisi/1986/1035">S.I. 1986/1035 (N.I. 9)</ref>
,
<ref eId="c00376" class="subref" href="http://www.legislation.gov.uk/id/nisi/1986/1035/article/24">art. 24</ref>
,
<ref eId="c00377" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1986/1035/schedule/2">Sch. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6672601" marker="F16">
<p>
<ref eId="c00379" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/5/paragraph/20">Sch. 5 para. 20</ref>
,
<rref eId="c00380" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/1" upTo="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/13">Sch. 6 paras. 1–13</rref>
,
<rref eId="c00381" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/15" upTo="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/22">15–22</rref>
,
<rref eId="c00382" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/24" upTo="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/27">24–27</rref>
,
<ref eId="c00383" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/7">Sch. 7</ref>
, repealed by
<ref eId="c00384" href="http://www.legislation.gov.uk/id/ukpga/1970/10">Income and Corporation Taxes Act 1970 (c. 10)</ref>
,
<ref eId="c00385" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1970/10/section/539/1">s. 539(1)</ref>
,
<ref eId="c00386" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1970/10/schedule/6">Sch. 6</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6672691" marker="F17">
<p>
<ref eId="c00387" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/23">Sch. 6 para. 23</ref>
repealed (3.5.1994) by
<ref eId="c00388" href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref eId="c00389" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/258">s. 258</ref>
,
<ref eId="c00390" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/26/part/V/22">Sch. 26 Pt. V(22)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6672701" marker="F18">
<p>
<ref eId="c00391" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/5/paragraph/20">Sch. 5 para. 20</ref>
,
<rref eId="c00392" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/1" upTo="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/13">Sch. 6 paras. 1–13</rref>
,
<rref eId="c00393" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/15" upTo="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/22">15–22</rref>
,
<rref eId="c00394" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/24" upTo="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/27">24–27</rref>
,
<ref eId="c00395" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/7">Sch. 7</ref>
, repealed by
<ref eId="c00396" href="http://www.legislation.gov.uk/id/ukpga/1970/10">Income and Corporation Taxes Act 1970 (c. 10)</ref>
,
<ref eId="c00397" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1970/10/section/539/1">s. 539(1)</ref>
,
<ref eId="c00398" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1970/10/schedule/6">Sch. 6</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6672711" marker="F19">
<p>
<ref eId="c00399" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/5/paragraph/20">Sch. 5 para. 20</ref>
,
<rref eId="c00400" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/1" upTo="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/13">Sch. 6 paras. 1–13</rref>
,
<rref eId="c00401" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/15" upTo="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/22">15–22</rref>
,
<rref eId="c00402" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/24" upTo="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/6/paragraph/27">24–27</rref>
,
<ref eId="c00403" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/7">Sch. 7</ref>
, repealed by
<ref eId="c00404" href="http://www.legislation.gov.uk/id/ukpga/1970/10">Income and Corporation Taxes Act 1970 (c. 10)</ref>
,
<ref eId="c00405" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1970/10/section/539/1">s. 539(1)</ref>
,
<ref eId="c00406" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1970/10/schedule/6">Sch. 6</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6672721" marker="F20">
<p>
<ref eId="c00407" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/8">Sch. 8</ref>
repealed by
<ref eId="c00408" href="http://www.legislation.gov.uk/id/ukpga/1970/10">Income and Corporation Taxes Act 1970 (c. 10)</ref>
,
<ref eId="c00409" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1970/10/section/538/1">ss. 538(1)</ref>
,
<ref eId="c00410" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1970/10/section/539/1">539(1)</ref>
,
<ref eId="c00411" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1970/10/schedule/16">Sch. 16</ref>
;
<ref eId="c00412" href="http://www.legislation.gov.uk/id/ukpga/1974/46">Friendly Societies Act 1974 (c. 46)</ref>
,
<ref eId="c00413" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1974/46/section/116/4">s. 116(4)</ref>
,
<ref eId="c00414" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1974/46/schedule/11">Sch. 11</ref>
;
<ref eId="c00415" href="http://www.legislation.gov.uk/id/ukpga/1975/45">Finance (No. 2) Act 1975 (c. 45)</ref>
,
<ref eId="c00416" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1975/45/section/75/5">s.75(5)</ref>
,
<ref eId="c00417" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1975/45/schedule/14/part/IV">Sch. 14 Pt. IV</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6672731" marker="F21">
<p>
<ref eId="c00418" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/9">Sch. 9</ref>
repealed by
<ref eId="c00419" href="http://www.legislation.gov.uk/id/ukpga/1972/41">Finance Act 1972 (c. 41)</ref>
,
<ref eId="c00420" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1972/41/schedule/28/part/VI">Sch. 28 Pt. VI</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6672741" marker="F22">
<p>
<ref eId="c00421" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/10">Sch. 10</ref>
repealed (with saving) by
<ref eId="c00422" href="http://www.legislation.gov.uk/id/ukpga/1979/14">Capital Gains Tax Act 1979 (c. 14)</ref>
,
<ref eId="c00423" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/14/section/157/1">ss. 157(1)</ref>
,
<ref eId="c00424" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1979/14/section/158">158</ref>
,
<ref eId="c00425" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1979/14/schedule/6/paragraph/10/2">Sch. 6 para. 10(2)</ref>
(
<i>b</i>
), Sch. 8
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6672751" marker="F23">
<p>
<ref eId="c00426" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/11">Sch. 11</ref>
repealed by
<ref eId="c00427" href="http://www.legislation.gov.uk/id/ukpga/1972/41">Finance Act 1972 (c. 41)</ref>
,
<ref eId="c00428" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1972/41/section/122/5">ss. 122(5)</ref>
,
<ref eId="c00429" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1972/41/section/134/7">134(7)</ref>
,
<ref eId="c00430" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1972/41/schedule/28/part/VIII">Sch. 28 Pts. VIII</ref>
,
<ref eId="c00431" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1972/41/schedule/28/part/IX">IX</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c6672761" marker="F24">
<p>
<ref eId="c00432" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1966/18/schedule/12">Sch. 12</ref>
repealed by
<ref eId="c00433" href="http://www.legislation.gov.uk/id/ukpga/1970/10">Income and Corporation Taxes Act 1970 (c. 10)</ref>
,
<ref eId="c00434" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1970/10/section/538/1">ss. 538(1)</ref>
,
<ref eId="c00435" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1970/10/section/539/1">539(1)</ref>
,
<ref eId="c00436" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1970/10/schedule/16">Sch. 16</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c6672381" marker="C1">
<p>
Functions of Board of Trade now exercisable concurrently by Secretary of State:
<ref eId="c00309" href="http://www.legislation.gov.uk/id/uksi/1970/1537">S.I. 1970/1537</ref>
,
<ref eId="c00310" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1970/1537/article/2/1">art. 2(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="c6672771" marker="C2">
<p>The text of Ss. 12, 53(7), Sch. 5 para. 19 and Sch. 13 is in the form in which it was originally enacted; it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c6672401" marker="M1">
<p>
<ref eId="c00313" href="http://www.legislation.gov.uk/id/ukpga/1979/2">1979 c. 2</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c6672481" marker="M2">
<p>
<ref eId="c00337" href="http://www.legislation.gov.uk/id/ukpga/1963/2">1963 c. 2</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c6672591" marker="M3">
<p>
<ref eId="c00378" href="http://www.legislation.gov.uk/id/ukpga/1962/30">1962 c. 30</ref>
.
</p>
</note>
</notes>
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<dc:identifier>http://www.legislation.gov.uk/ukpga/1966/18/schedules/2006-04-03</dc:identifier>
<dc:title>Finance Act 1966</dc:title>
<dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.</dc:description>
<dc:date>1980-02-29</dc:date>
<dc:type>text</dc:type>
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<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2016-01-26</dc:modified>
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<dct:valid>2006-04-03</dct:valid>
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<ukm:Number Value="18"/>
<ukm:EnactmentDate Date="1966-08-03"/>
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<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1966/18/pdfs/ukpga_19660018_en.pdf" Title="Print Version"/>
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<ukm:TotalParagraphs Value="60"/>
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<body>
<hcontainer name="schedules" eId="schedules">
<heading>SCHEDULES</heading>
<hcontainer name="schedule" eId="schedule-1">
<num>
SCHEDULE 1
<authorialNote class="referenceNote">
<p>Section 2.</p>
</authorialNote>
</num>
<heading> Reliefs For Shipbuilders</heading>
<part eId="schedule-1-part-I">
<num>Part I</num>
<heading> Determination of Open Market Value</heading>
<paragraph eId="schedule-1-paragraph-1" class="schProv1">
<num>1</num>
<subparagraph eId="schedule-1-paragraph-1-1">
<num>(1)</num>
<content>
<p>The open market value of any vessel or other structure and its fittings and equipment shall be taken for the purposes of section 2 of this Act to be the price which they would fetch at the time of their delivery pursuant to the contract in question on a sale in the open market between buyer and seller independent of each other.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-1-2">
<num>(2)</num>
<content>
<p>The said price shall be determined on the assumption that the buyer will bear freight, insurance and all other costs, charges and expenses incurred in respect of the vessel or structure and other items in question after their delivery as aforesaid or, where delivery is to be effected outside the United Kingdom, after their departure from the United Kingdom for the purpose.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-1-3">
<num>(3)</num>
<intro>
<p>For the purposes of this paragraph, a sale in the open market between a buyer and seller independent of each other presupposes—</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-1-3-a">
<num>(a)</num>
<content>
<p>that the vessel or structure and other items in question are the sole consideration for the price paid, and</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-1-3-b">
<num>(b)</num>
<content>
<p>that the price is not influenced by any commercial, financial or other relationship, whether by contract or otherwise, between the seller or any person associated in business with him and the buyer or any person associated in business with him (other than the relationship created by the sale of the said vessel or structure and other items), and</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-1-3-c">
<num>(c)</num>
<content>
<p>that neither the seller nor any person associated in business with him has provided any part of the price, and that no part of the price will be returned to the buyer or any person associated in business with him.</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-1-4">
<num>(4)</num>
<content>
<p>For the purposes of the last foregoing sub-paragraph, two persons shall be deemed to be associated in business with one another if, whether directly or indirectly, either of them has any interest in the business or property of the other, or both have a common interest in any business or property, or some third person has an interest in the business or property of both of them.</p>
</content>
</subparagraph>
</paragraph>
</part>
<part eId="schedule-1-part-II">
<num>Part II</num>
<heading> Reductions in Purchase Price or Open Market Value</heading>
<paragraph eId="schedule-1-paragraph-2" class="schProv1">
<num>2</num>
<subparagraph eId="schedule-1-paragraph-2-1">
<num>(1)</num>
<intro>
<p>Where the amount payable in respect of any vessel or other structure under the said section 2 is, by virtue of subsection (3) thereof, to be determined by reference to the price payable as mentioned in that subsection, then—</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-2-1-a">
<num>(a)</num>
<content>
<p>if the terms of the contract in question are such that the applicant for the payment will bear any of the following, that is, any freight, insurance or other costs, charges or expenses incurred in respect of the vessel or structure or its fittings or equipment after their delivery pursuant thereto or, where delivery is to be effected outside the United Kingdom, after their departure from the United Kingdom for the purpose, the price shall be treated for the purposes of that subsection as reduced by an amount reflecting the burden thus assumed by the applicant;</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-2-1-b">
<num>(b)</num>
<content>
<p>if the whole or any part of the price is payable twelve months or more after the time when the property in the vessel or structure passes or, if later, the time of delivery of the vessel or structure or of its departure from the United Kingdom for the purpose of delivery, the price shall be treated for those purposes as reduced by an amount representing the discount which would be chargeable for obtaining payment at that earlier time at a rate of interest equal to the bank rate then prevailing.</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-2-2">
<num>(2)</num>
<content>
<p>
In the foregoing sub-paragraph “
<term refersTo="#term-bank-rate" eId="term-bank-rate">bank rate</term>
” means the minimum rate at which the Bank of England will lend to a discount house having access to the Discount Office of the Bank.
</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="schedule-1-paragraph-3" class="schProv1">
<num>3</num>
<content>
<p>If, after consultation with the Board of Trade, it appears to the Commissioners that the fittings and other equipment supplied with any vessel or other structure include any items the supply of which would not in the ordinary course of events be undertaken by a person building such a vessel or structure for delivery to another as that other’s property, the price or, as the case may be, open market value referred to in the said subsection (3) shall be treated for the purposes of that subsection as reduced by an amount equal to the open market value of the items in question; and the provisions of paragraph 1 of this Schedule shall apply for the purpose of determining that value, subject to any necessary modifications.</p>
</content>
</paragraph>
</part>
<part eId="schedule-1-part-III">
<num>Part III</num>
<heading> Supplemental</heading>
<paragraph eId="schedule-1-paragraph-4" class="schProv1">
<num>4</num>
<content>
<p>
The following provisions of the
<ins class="first last" ukl:ChangeId="d29p894" ukl:CommentaryRef="c6672391">
<noteRef uk:name="commentary" href="#c6672391" class="commentary"/>
<noteRef href="#c6672401" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Customs and Excise Management Act 1979
</ins>
shall apply in relation to payments under the said section 2 as they apply in relation to drawbacks, allowances or repayments under
<ins class="first last" ukl:ChangeId="d29p899" ukl:CommentaryRef="c6672391">
<noteRef uk:name="commentary" href="#c6672391" class="commentary"/>
the Customs and Excise Acts 1979
</ins>
, that is to say,
<ins class="first last" ukl:ChangeId="d29p903" ukl:CommentaryRef="c6672391">
<noteRef uk:name="commentary" href="#c6672391" class="commentary"/>
section 135
</ins>
(time limit on payment),
<ins class="first last" ukl:ChangeId="d29p907" ukl:CommentaryRef="c6672391">
<noteRef uk:name="commentary" href="#c6672391" class="commentary"/>
section 136(1) and (2)
</ins>
(offences in connection with claims) and
<ins class="first last" ukl:ChangeId="d29p911" ukl:CommentaryRef="c6672391">
<noteRef uk:name="commentary" href="#c6672391" class="commentary"/>
section 167(4)
</ins>
(recovery of overpayments).
</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-5" class="schProv1">
<num>5</num>
<subparagraph eId="schedule-1-paragraph-5-1">
<num>(1)</num>
<intro>
<p>Any officer or person authorised by the Commissioners may require any person who has been concerned at any stage with a vessel or other structure in respect of which an application has been made under the said section 2, or with any fittings or other equipment supplied therewith, or with any payment in respect of the vessel or structure or any fittings or other equipment so supplied—</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-5-1-a">
<num>(a)</num>
<content>
<p>to furnish, within such time as that officer or person may require, such information as may be reasonably necessary to enable the Commissioners to determine whether the applicant is entitled to a payment under that section, or liable to make any repayment thereunder, or to determine the amount of any payment to which the applicant is so entitled, and</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-5-1-b">
<num>(b)</num>
<content>
<p>to produce for inspection by that officer or person, at such time and place as he may require, any books or accounts or other document of whatever nature relating to, or to any payment in respect of, the said vessel, structure, fittings or equipment.</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-5-2">
<num>(2)</num>
<content>
<p>Any such officer or person shall be entitled to take extracts from or make copies of any document produced to him under the foregoing sub-paragraph.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-5-3">
<num>(3)</num>
<content>
<p>
If any person fails to comply with any requirement under sub-paragraph (1) above, he shall be liable to a penalty of
<ins class="first last" ukl:ChangeId="d29p950" ukl:CommentaryRef="c6672451">
<noteRef uk:name="commentary" href="#c6672451" class="commentary"/>
level 3 on the standard scale
</ins>
, together with a further penalty of ten pounds for each day during which failure to comply with the requirement continues.
</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="schedule-1-paragraph-6" class="schProv1">
<num>6</num>
<subparagraph eId="schedule-1-paragraph-6-1">
<num>(1)</num>
<content>
<p>Any dispute as to the determination for the purposes of an application under the said section 2 of the price or value referred to in subsection (3) of that section, or of any amount by which that price or value is to be treated as reduced by virtue of subsection (4) thereof, shall be referred to a referee appointed in accordance with the next following sub-paragraph.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-6-2">
<num>(2)</num>
<content>
<p>
A reference under the foregoing sub-paragraph shall be to a person (not being an official of any government department) appointed by the Lord Chancellor
<ins class="first last" ukl:ChangeId="key-74d8afe5a62e6018261ae2ea1ccd922b-1453818920561" ukl:CommentaryRef="key-74d8afe5a62e6018261ae2ea1ccd922b">
<noteRef uk:name="commentary" href="#key-74d8afe5a62e6018261ae2ea1ccd922b" class="commentary"/>
with the concurrence of the Lord Chief Justice of England and Wales
</ins>
or, if the application for the purposes of which the determination is made relates to a vessel or structure constructed in Scotland or Northern Ireland, or was by a company incorporated in Scotland or Northern Ireland, and the applicant in either case so requires, appointed by the Lord President of the Court of Session or as the case may be,
<ins class="first last" ukl:ChangeId="key-aefa2259633d5ded710b9480ea3e8851-1453818949749" ukl:CommentaryRef="key-aefa2259633d5ded710b9480ea3e8851">
<noteRef uk:name="commentary" href="#key-aefa2259633d5ded710b9480ea3e8851" class="commentary"/>
by the Lord Chancellor with the concurrence of
</ins>
the Lord Chief Justice of Northern Ireland.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-6-3">
<num>(3)</num>
<content>
<p>The procedure on any such reference shall be such as the referee may determine.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-6-4">
<num>(4)</num>
<content>
<p>Sub-paragraph (1) above shall not have effect, and any price, value or amount falling to be determined for the purposes of the said subsection (3) or (4) shall be that fixed by the Commissioners, unless, within three months from the time when the Commissioners’ final determination thereof is communicated to him, or such longer time as the Commissioners may allow, a notice requiring a reference under that sub-paragraph has been served on the Commissioners by the person for the purposes of whose application the determination was made.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-6-5">
<num>
<ins class="first" ukl:ChangeId="key-e6c7d2597c788465bdef12af4607e732-1453818843626" ukl:CommentaryRef="key-e6c7d2597c788465bdef12af4607e732">
<noteRef uk:name="commentary" href="#key-e6c7d2597c788465bdef12af4607e732" class="commentary"/>
(5)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-e6c7d2597c788465bdef12af4607e732-1453818843626" ukl:CommentaryRef="key-e6c7d2597c788465bdef12af4607e732">The Lord Chief Justice of England and Wales may nominate a judicial office holder (as defined in section 109(4) of the Constitutional Reform Act 2005) to exercise his functions under this paragraph.</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-6-6">
<num>
<ins ukl:ChangeId="key-e6c7d2597c788465bdef12af4607e732-1453818843626" ukl:CommentaryRef="key-e6c7d2597c788465bdef12af4607e732">(6)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-e6c7d2597c788465bdef12af4607e732-1453818843626" ukl:CommentaryRef="key-e6c7d2597c788465bdef12af4607e732">The Lord Chief Justice of Northern Ireland may nominate any of the following to exercise his functions under sub-paragraph (2)—</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-6-6-a">
<num>
<ins ukl:ChangeId="key-e6c7d2597c788465bdef12af4607e732-1453818843626" ukl:CommentaryRef="key-e6c7d2597c788465bdef12af4607e732">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-e6c7d2597c788465bdef12af4607e732-1453818843626" ukl:CommentaryRef="key-e6c7d2597c788465bdef12af4607e732">the holder of one of the offices listed in Schedule 1 to the Justice (Northern Ireland) Act 2002;</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-6-6-b">
<num>
<ins ukl:ChangeId="key-e6c7d2597c788465bdef12af4607e732-1453818843626" ukl:CommentaryRef="key-e6c7d2597c788465bdef12af4607e732">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-e6c7d2597c788465bdef12af4607e732-1453818843626" ukl:CommentaryRef="key-e6c7d2597c788465bdef12af4607e732">a Lord Justice of Appeal (as defined in section 88 of that Act).</ins>
</p>
</content>
</level>
</subparagraph>
</paragraph>
<paragraph eId="schedule-1-paragraph-7" class="schProv1">
<num>7</num>
<content>
<p>The making by the Commissioners of a payment under the said section 2 determined by reference to the price or value referred to in subsection (3) of that section, or that price or value as reduced by virtue of subsection (4) thereof, shall not be taken as constituting the making by the Commissioners of a final decision under the said subsection (3).</p>
</content>
</paragraph>
</part>
</hcontainer>
<hcontainer name="schedule" eId="schedule-2">
<num>
SCHEDULE 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c6672461" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</num>
<content>
<p/>
</content>
</hcontainer>
<hcontainer name="schedule" eId="schedule-3">
<num>
SCHEDULE 3
<authorialNote class="referenceNote">
<p>Section 15.</p>
</authorialNote>
</num>
<heading> Supplementary Provisions as to Duties relating to Betting and Gaming</heading>
<part eId="schedule-3-part-I">
<num>Part I</num>
<heading> Duties relating to Betting</heading>
<paragraph eId="schedule-3-paragraph-1" class="schProv1">
<num>1—5.</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c6672471" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</p>
</content>
</paragraph>
<paragraph eId="schedule-3-paragraph-6" class="schProv1">
<num>6</num>
<intro>
<p>
In Schedule 1 to the
<noteRef href="#c6672481" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Betting, Gaming and Lotteries Act 1963 (which relates to the grant, renewal and cancellation of bookmaker’s permits, betting agency permits and betting office licences)—
</p>
</intro>
<level class="para1" eId="schedule-3-paragraph-6-a">
<num>(a)</num>
<intro>
<p>any reference to the appropriate officer of police—</p>
</intro>
<level class="para2" eId="schedule-3-paragraph-6-a-i">
<num>(i)</num>
<content>
<p>
in paragraph 5, 7(
<i>b</i>
), 21(3), 25 or 27(1) shall include a reference to the Collector of Customs and Excise for the area in which the relevant premises within the meaning of that Schedule are, or are to be, situated;
</p>
</content>
</level>
<level class="para2" eId="schedule-3-paragraph-6-a-ii">
<num>(ii)</num>
<content>
<p>in paragraph 11 or 27(2) shall include a reference to the Commissioners;</p>
</content>
</level>
</level>
<level class="para1" eId="schedule-3-paragraph-6-b">
<num>(b)</num>
<content>
<p>in paragraph 34 (which relates to the right to inspect registers of bookmaker’s permits and betting agency permits), the reference to any constable shall include a reference to any officer;</p>
</content>
</level>
<wrapUp>
<p>
and in considering for the purposes of paragraph 16(1), 17(
<i>b</i>
) or 27(4)(
<i>a</i>
) of that Schedule whether a person is or is not a fit and proper person to hold a bookmaker’s permit or, as the case may be, whether the applicant for the grant or renewal of a betting agency permit is or is not a fit and proper person to hold a betting office licence, the appropriate authority shall have regard to any failure of that person or applicant to pay any amount due from him by way of the general betting duty or the pool betting duty.
</p>
</wrapUp>
</paragraph>
<paragraph eId="schedule-3-paragraph-7" class="schProv1">
<num>7—26.</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c6672491" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</p>
</content>
</paragraph>
</part>
</hcontainer>
<hcontainer name="schedule" eId="schedule-4">
<num>
SCHEDULE 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c6672501" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</num>
<content>
<p/>
</content>
</hcontainer>
<hcontainer name="schedule" eId="schedule-5">
<num>
SCHEDULE 5
<authorialNote class="referenceNote">
<p>Section 27</p>
</authorialNote>
</num>
<heading> Amendments of Corporation Tax Acts</heading>
<paragraph eId="schedule-5-paragraph-1" class="schProv1">
<num>1—18.</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c6672511" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</p>
</content>
</paragraph>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-5-crossheading-transitional-relief-for-company-with-overseas-trading-income-which-is-a-member-of-a-group">
<heading> Transitional relief for company with overseas trading income which is a member of a group</heading>
<paragraph eId="schedule-5-paragraph-19" class="schProv1">
<num>
<noteRef href="#c6672541" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
19
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
<paragraph eId="schedule-5-paragraph-20" class="schProv1">
<num>20</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c6672551" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</p>
</content>
</paragraph>
</hcontainer>
</hcontainer>
<hcontainer name="schedule" eId="schedule-6">
<num>
SCHEDULE 6
<authorialNote class="referenceNote">
<p>Section 27.</p>
</authorialNote>
</num>
<heading> Administration of Corporation Tax Acts</heading>
<paragraph eId="schedule-6-paragraph-1" class="schProv1">
<num>1—13.</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c6672561" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</p>
</content>
</paragraph>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-6-crossheading-priority-of-corporation-tax-and-other-tax-in-liquidation">
<heading> Priority of corporation tax and other tax in liquidation</heading>
<paragraph eId="schedule-6-paragraph-14" class="schProv1">
<num>14</num>
<content>
<p>
In . . .
<noteRef href="#c6672571" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . .
<noteRef href="#c6672581" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(priority of debts) the reference to assessed taxes shall include a reference to corporation tax and a reference to capital gains tax chargeable under the Corporation Tax Acts or otherwise recoverable from a company, but nothing in this paragraph shall affect the powers conferred on the Parliament of Northern Ireland by section 16 of the
<noteRef href="#c6672591" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Northern Ireland Act 1962.
</p>
</content>
</paragraph>
<paragraph eId="schedule-6-paragraph-15" class="schProv1">
<num>15—22.</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c6672601" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-6-crossheading-transitional-relief-for-existing-companies-with-overseas-trading-income">
<heading> Transitional relief for existing companies with overseas trading income</heading>
<paragraph eId="schedule-6-paragraph-23" class="schProv1">
<num>
<noteRef href="#c6672691" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
23
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
<paragraph eId="schedule-6-paragraph-24" class="schProv1">
<num>24—27.</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c6672701" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</p>
</content>
</paragraph>
</hcontainer>
</hcontainer>
<hcontainer name="schedule" eId="schedule-7">
<num>
SCHEDULE 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c6672711" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</num>
<content>
<p/>
</content>
</hcontainer>
<hcontainer name="schedule" eId="schedule-8">
<num>
SCHEDULE 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c6672721" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</num>
<content>
<p/>
</content>
</hcontainer>
<hcontainer name="schedule" eId="schedule-9">
<num>
SCHEDULE 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c6672731" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</num>
<content>
<p/>
</content>
</hcontainer>
<hcontainer name="schedule" eId="schedule-10">
<num>
SCHEDULE 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c6672741" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</num>
<content>
<p/>
</content>
</hcontainer>
<hcontainer name="schedule" eId="schedule-11">
<num>
SCHEDULE 11.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c6672751" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</num>
<content>
<p/>
</content>
</hcontainer>
<hcontainer name="schedule" eId="schedule-12">
<num>
SCHEDULE 12.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c6672761" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</num>
<content>
<p/>
</content>
</hcontainer>
<hcontainer name="schedule" eId="schedule-13">
<num>
SCHEDULE 13
<authorialNote class="referenceNote">
<p>Section 53.</p>
</authorialNote>
</num>
<heading> REPEALS</heading>
<content>
<tblock class="figure" ukl:Orientation="portrait" ukl:ImageLayout="vertical">
<p>
<img src="http://www.legislation.gov.uk/ukpga/1966/18/images/ukpga_19660018_en_sld_001" ukl:Width="auto" ukl:Height="auto"/>
</p>
</tblock>
<tblock class="figure" ukl:Orientation="portrait" ukl:ImageLayout="vertical">
<p>
<img src="http://www.legislation.gov.uk/ukpga/1966/18/images/ukpga_19660018_en_sld_002" ukl:Width="auto" ukl:Height="auto"/>
</p>
</tblock>
<tblock class="figure" ukl:Orientation="portrait" ukl:ImageLayout="vertical">
<p>
<img src="http://www.legislation.gov.uk/ukpga/1966/18/images/ukpga_19660018_en_sld_003" ukl:Width="auto" ukl:Height="auto"/>
</p>
</tblock>
<tblock class="figure" ukl:Orientation="portrait" ukl:ImageLayout="vertical">
<p>
<img src="http://www.legislation.gov.uk/ukpga/1966/18/images/ukpga_19660018_en_sld_004" ukl:Width="auto" ukl:Height="auto"/>
</p>
</tblock>
</content>
</hcontainer>
</hcontainer>
</body>
</act>
</akomaNtoso>