Print Options
PrintThe Whole
Act
PrintThis
Schedule
only
Status:
This is the original version (as it was originally enacted).
Section 61.
SCHEDULE 20Repeals
PART ICustoms and Excise Repeals
Chapter | Short Title | Extent of Repeal |
---|
The above repeals in the Finance Act 1965 do not affect licences taken out before 20th March 1968. |
15 & 16 Geo. 6. and 1 Eliz. 2. c. 44. | The Customs and Excise Act 1952. | Section 66. |
5 & 6 Eliz. 2. c.49. | The Finance Act 1957. | Section 3. |
7 & 8 Eliz. 2. c. 58. | The Finance Act 1959. | In section 1(7) the words from " and section 3 of the Finance Act 1957 " onwards. |
1963 c. 9. | The Purchase Tax Act 1963. | In Part I of Schedule 1, in Group 14, paragraph (2) of the exemptions, and in paragraph (a) of Group 26 the words " Diaries, calendars and similar articles: and" |
1964 c. 49. | The Finance Act 1964. | Section 7(1) and (5). |
1965 c. 25. | The Finance Act 1965. | In section 5, subsections (1), (2), (6) and (7), and in subsection (5) the words "II and" and the words from " except" onwards. |
In Schedule 5, Parts I, II, in, IV and VI. |
1966 c. 18. | The Finance Act 1966. | Section 4. |
Section 5 (on the expiration of the period of one month beginning with the day on which this Act is passed). |
In Schedule 3, paragraph 2(2)(b). |
1967 c. 54. | The Finance Act 1967. | In section 1—
subsection (1)(b);
in subsection (2), paragraphs (a), (c) and (d) and, in the words following the paragraphs, the figure " 1" and the words " 3 and 4 respectively ";
subsection (3)(a) and (d).
|
Schedules 1, 3 and 4. |
PART IIDouble Taxation Relief Repeals
Chapter | Short Title | Extent of Repeal |
---|
This Part of this Schedule has effect as respects relief from income tax or capital gains tax for the year 1968-69 and subsequent years of assessment, and as respects relief from corporation tax for the financial year 1968 and subsequent financial years. |
15 & 16 Geo. 6. and 1 Eliz. 2. c. 10. | The Income Tax Act 1952. | In Schedule 16 paragraphs 5, 6, 7 and 8. |
1965 c. 25. | The Finance Act 1965. | In Schedule 16 paragraphs 1 and 6. |
PART IIICapital Gains Repeals
Chapter | Short Title | Extent of Repeal |
---|
1965 c. 25. | The Finance Act 1965. | In section 17 subsections (7) and (8) where the acquisition and disposal take place after 19th March 1968. |
Section 24(10) as respects a death after 19th March 1968. |
Section 29(11). |
In Schedule 6, paragraph 9(1)(b), and in paragraph 25(1) the words from "by notice" to "date of the disposal". |
In Schedule 8 paragraph 8 as respects a disposal after 5th April 1968. |
1967 c. 54. | The Finance Act 1967. | In section 33(3) the words from " and ' year of assessment' " to the end of the subsection. |
PART IVEstate Duty Repeals
Chapter | Short Title | Extent of Repeal |
---|
This Part of this Schedule has effect in the case of a death after 19th March, 1968. |
52 & 53 Vict. c. 7. | The Customs and Inland Revenue Act 1889. | In the first paragraph of section 11(1) the words from "shall be read as if" to "said description of property ". |
10 Edw. 7 & 1 Geo. 5. c. 8. | The Finance (1909-10) Act 1910. | In section 59 subsection (1), and in subsection (2) the words " and this section" and, as respects gifts made after 19th March 1968, the words from "which are made" to " circumstances or ". |
3 & 4 Geo. 6. c. 29. | The Finance Act 1940. | In section 46(2) proviso (b). |
9 & 10 Geo. 6. c. 64. | The Finance Act 1946. | Section 47. Schedule 11. |
5 & 6 Eliz. 2. c. 49. | The Finance Act 1957. | In section 38(10) the words from " except in " to the end of the subsection. |
8 & 9 Eliz. 2. c. 44. | The Finance Act 1960. | Section 64(1). |
PART VExchange Control Repeals
Chapter | Short Title | Extent of Repeal |
---|
10 & 11 Geo. 6. c. 14. | The Exchange Control Act 1947. | In section 30, in subsection (1)(v), and in subsection (3), the words "Treasury bills or ". |
In section 40 the words " Treasury bills ". |
1964 c. 60. | The Emergency Laws (Re-enactments and Repeals) Act 1964. | In section 2(3), in paragraph (a) of the definition of " security " the words " and Treasury bills ". |
PART VIMiscellaneous Repeals
Chapter | Short Title | Extent of Repeal |
---|
The repeal of section 397(3) of the Income Tax Act 1952 has effect for the year 1969-70 and subsequent years of assessment. |
15 & 16 Geo. 6. and 1 Eliz. 2. c. 10. | The Income Tax Act 1952. | Section 205(3). |
Section 397(3). |
8 & 9 Eliz. 2. c. 44. | The Finance Act 1960. | Section 40(1)(c). |
1965 c. 25. | The Finance Act 1965. | In Schedule 17, paragraph 4(3), the words from " and as regards" to "each of the others " as respects a distribution made after 10th April 1968. |
1967 c. 54. | The Finance Act 1967. | Section 16(1). |
Back to top