http://www.legislation.gov.uk/ukpga/1975/45/part/IV/1994-05-03Finance (No. 2) Act 1975An 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.1975-08-01texttext/xmlenStatute Law Database2015-07-311994-05-03 Part IV Miscellaneous and General Extension of Finance Act 1973 s. 50 to stamp duties in Northern Ireland.72Section 50 of the Finance Act 1973 (temporary statutory effect of House of Commons resolution affecting stamp duties) shall extend to Northern Ireland and apply to stamp duties having effect there as well as to stamp duties having effect in Great Britain. Government stock held by minors.731Where the holder of any of the joint holders of Government stock is a minor the Bank may, if it thinks fit, but subject to subsection (2) below—apay the dividends accruing on the stock in accordance with the written instructions of a parent or guardian of the minor or minors;bpay any redemption money becoming payable in respect of the stock in accordance with the written instructions of the minor or minors and a parent or guardian of his or each of them;cgive effect to a transfer of the stock in accordance with the written instructions of the minor or minors and a parent or guardian of his or each of them;(and, in each case, of every other joint holder who is not a minor).2The Bank shall not exercise any power conferred on it by paragraph (b) or (c) of subsection (1) above unless the Bank is satisfied that the minor has attained the age of seven years.3Where the Bank makes a payment or effects a transfer in accordance with this section and the instructions given under it, then—ain the case of a payment, the payment shall discharge the Bank of its liabilities in respect of the dividend which has accrued or redemption money which has become payable on the stock;bin the case of a transfer, the transfer shall not be revocable at the instance of the minor (except in circumstances in which it would be revocable at the instance of a person who was not a minor);and no other liability arising out of the payment or transfer shall be incurred by the Bank to any person.4In this section—Government stock” means securities of any description issued by the Government of the United Kingdom and registered by the Bank; andthe Bank” means the Bank of England or, as the case requires, the Bank of Ireland;and references in subsection (1) above to the instructions of a guardian are, in a case where there are joint guardians, references to the joint instructions of those guardians.5This section shall not apply to a pupil or minor domiciled in Scotland. Use of trustee savings banks by solicitors for client’s money <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation> <CommentaryRef Ref="c7098771"/>74The Solicitors Act 1974 shall have effect, and be deemed always to have had effect, as if in the definition of “bank” in section 87(1) there were inserted at the end of paragraph (b) the wordsand ca trustee savings bank within the meaning of section 3 of the Trustee Savings Banks Act 1969.<CommentaryRef Ref="c7098781"/>Citation, interpretation, construction and repeals.751This Act may be cited as the Finance (No. 2) Act 1975.2In this Act “the Taxes Act” means the Income and Corporation Taxes Act 1970; . . . 3In this Act—aPart I, except sections 2 to 6, shall be construed as one with the Customs and Excise Act 1952;b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . cPart III, so far as it relates to income tax, shall be construed as one with the Income Tax Acts, so far as it relates to corporation tax shall be construed as one with the Corporation Tax Acts . . . 4Except so far as the context otherwise requires, any reference in this Act to any enactment shall be construed as a reference to that enactment as amended, and as including a reference to that enactment as applied, by or under any other enactment, including this Act.5The enactments mentioned in Schedule 14 to this Act (Part IV of which includes certain enactments which had ceased to have effect before the commencement of this Act) are hereby repealed to the extent specified in the third column of that Schedule, but subject to any provision at the end of any Part of that Schedule.1973 c. 51. The text of s. 74 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.Unreliable margin note1970 c. 10. Words repealed by Customs and Excise Management Act 1979 (c. 2), s. 177(3), Sch. 6 Pt. IThe text of ss. 44(5), 45, 46, 66, 67(2), 75(3) and Sch. 14 is in the form in which it was originally enacted: it was reproduced in Statutes in Force only in part and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.S. 75(3)(b) repealed (with savings) by Value Added Tax Act 1983 (c. 55), s. 50(2), Sch. 11Words repealed by Capital Gains Tax Act 1979 (c. 14), ss. 157(1), 158, Sch. 6 para. 10(2)(b), Sch. 8S. 73 excluded (3.7.1998) by S.I. 1998/1446, art. 16(2)(a)(i)Words in s. 73(5) repealed (S.) (25.09.1991) by Age Of Legal Capacity (Scotland) Act 1991 (c. 50, SIF 49:8), ss. 10(2), 11(2), Sch. 2(with s. 1(3)).
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<dc:title>Finance (No. 2) Act 1975</dc:title>
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<Number>Part IV</Number>
<Title> Miscellaneous and General</Title>
<P1group>
<Title> Extension of Finance Act 1973 s. 50 to stamp duties in Northern Ireland.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1975/45/section/72/1994-05-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/45/section/72" id="section-72">
<Pnumber>72</Pnumber>
<P1para>
<Text>
Section 50 of the
<CommentaryRef Ref="c7098651"/>
Finance Act 1973 (temporary statutory effect of House of Commons resolution affecting stamp duties) shall extend to Northern Ireland and apply to stamp duties having effect there as well as to stamp duties having effect in Great Britain.
</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="1991-09-25" RestrictEndDate="2001-11-26">
<Title> Government stock held by minors.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1975/45/section/73/1994-05-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/45/section/73" id="section-73">
<Pnumber>
<CommentaryRef Ref="c7098661"/>
73
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1975/45/section/73/1/1994-05-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/45/section/73/1" id="section-73-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Where the holder of any of the joint holders of Government stock is a minor the Bank may, if it thinks fit, but subject to subsection (2) below—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1975/45/section/73/1/a/1994-05-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/45/section/73/1/a" id="section-73-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>pay the dividends accruing on the stock in accordance with the written instructions of a parent or guardian of the minor or minors;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1975/45/section/73/1/b/1994-05-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/45/section/73/1/b" id="section-73-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>pay any redemption money becoming payable in respect of the stock in accordance with the written instructions of the minor or minors and a parent or guardian of his or each of them;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1975/45/section/73/1/c/1994-05-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/45/section/73/1/c" id="section-73-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>give effect to a transfer of the stock in accordance with the written instructions of the minor or minors and a parent or guardian of his or each of them;</Text>
</P3para>
</P3>
<Text>(and, in each case, of every other joint holder who is not a minor).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1975/45/section/73/2/1994-05-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/45/section/73/2" id="section-73-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The Bank shall not exercise any power conferred on it by paragraph (b) or (c) of subsection (1) above unless the Bank is satisfied that the minor has attained the age of seven years.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1975/45/section/73/3/1994-05-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/45/section/73/3" id="section-73-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Where the Bank makes a payment or effects a transfer in accordance with this section and the instructions given under it, then—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1975/45/section/73/3/a/1994-05-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/45/section/73/3/a" id="section-73-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in the case of a payment, the payment shall discharge the Bank of its liabilities in respect of the dividend which has accrued or redemption money which has become payable on the stock;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1975/45/section/73/3/b/1994-05-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/45/section/73/3/b" id="section-73-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in the case of a transfer, the transfer shall not be revocable at the instance of the minor (except in circumstances in which it would be revocable at the instance of a person who was not a minor);</Text>
</P3para>
</P3>
<Text>and no other liability arising out of the payment or transfer shall be incurred by the Bank to any person.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1975/45/section/73/4/1994-05-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/45/section/73/4" id="section-73-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>In this section—</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Term id="term-government-stock">Government stock</Term>
” means securities of any description issued by the Government of the United Kingdom and registered by the Bank; and
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-the-bank">the Bank</Term>
” means the Bank of England or, as the case requires, the Bank of Ireland;
</Text>
</Para>
</ListItem>
</UnorderedList>
<Text>and references in subsection (1) above to the instructions of a guardian are, in a case where there are joint guardians, references to the joint instructions of those guardians.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1975/45/section/73/5/1994-05-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/45/section/73/5" id="section-73-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>
This section shall not apply to a
<Addition ChangeId="d29p3483" CommentaryRef="c7098671">pupil or</Addition>
minor domiciled in Scotland.
</Text>
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<P1group>
<Title>
Use of trustee savings banks by solicitors for client’s money
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
<CommentaryRef Ref="c7098771"/>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1975/45/section/74/1994-05-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/45/section/74" id="section-74">
<Pnumber>74</Pnumber>
<P1para>
<Text>The Solicitors Act 1974 shall have effect, and be deemed always to have had effect, as if in the definition of “bank” in section 87(1) there were inserted at the end of paragraph (b) the words</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<Text>and </Text>
<P3>
<Pnumber>c</Pnumber>
<P3para>
<Text>a trustee savings bank within the meaning of section 3 of the Trustee Savings Banks Act 1969</Text>
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<AppendText>.</AppendText>
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<Title>
<CommentaryRef Ref="c7098781"/>
Citation, interpretation, construction and repeals.
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1975/45/section/75/1994-05-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/45/section/75" id="section-75">
<Pnumber>75</Pnumber>
<P1para>
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<Pnumber>1</Pnumber>
<P2para>
<Text>
This Act may be cited as the Finance (
<Abbreviation Expansion="Number">No.</Abbreviation>
2) Act 1975.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1975/45/section/75/2/1994-05-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/45/section/75/2" id="section-75-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
In this Act “
<Term id="term-the-taxes-act">the Taxes Act</Term>
” means the
<CommentaryRef Ref="c7098791"/>
Income and Corporation Taxes Act 1970; . . .
<CommentaryRef Ref="c7098801"/>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1975/45/section/75/3/1994-05-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/45/section/75/3" id="section-75-3">
<Pnumber>
<CommentaryRef Ref="c7098811"/>
3
</Pnumber>
<P2para>
<Text>In this Act—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1975/45/section/75/3/a/1994-05-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/45/section/75/3/a" id="section-75-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>Part I, except sections 2 to 6, shall be construed as one with the Customs and Excise Act 1952;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1975/45/section/75/3/b/1994-05-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/45/section/75/3/b" id="section-75-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c7098821"/>
</Text>
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</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1975/45/section/75/3/c/1994-05-03" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/45/section/75/3/c" id="section-75-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>
Part III, so far as it relates to income tax, shall be construed as one with the Income Tax Acts, so far as it relates to corporation tax shall be construed as one with the Corporation Tax Acts . . .
<CommentaryRef Ref="c7098831"/>
</Text>
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<Pnumber>4</Pnumber>
<P2para>
<Text>Except so far as the context otherwise requires, any reference in this Act to any enactment shall be construed as a reference to that enactment as amended, and as including a reference to that enactment as applied, by or under any other enactment, including this Act.</Text>
</P2para>
</P2>
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<Pnumber>5</Pnumber>
<P2para>
<Text>The enactments mentioned in Schedule 14 to this Act (Part IV of which includes certain enactments which had ceased to have effect before the commencement of this Act) are hereby repealed to the extent specified in the third column of that Schedule, but subject to any provision at the end of any Part of that Schedule.</Text>
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<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1973/51" id="c00293" Year="1973" Class="UnitedKingdomPublicGeneralAct" Number="51">1973 c. 51</Citation>
.
</Text>
</Para>
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<Commentary id="c7098771" Type="C">
<Para>
<Text>The text of s. 74 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.</Text>
</Para>
</Commentary>
<Commentary id="c7098781" Type="C">
<Para>
<Text>Unreliable margin note</Text>
</Para>
</Commentary>
<Commentary id="c7098791" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1970/10" id="c00318" Year="1970" Class="UnitedKingdomPublicGeneralAct" Number="10">1970 c. 10</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c7098801" Type="F">
<Para>
<Text>
Words repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00319" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="2" Title="Customs and Excise Management Act 1979">Customs and Excise Management Act 1979 (c. 2)</Citation>
,
<CitationSubRef id="c00320" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177/3" CitationRef="c00319" SectionRef="section-177-3">s. 177(3)</CitationSubRef>
,
<CitationSubRef id="c00321" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/6/part/I" Operative="true" CitationRef="c00319" SectionRef="schedule-6-part-I">Sch. 6 Pt. I</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7098811" Type="C">
<Para>
<Text>The text of ss. 44(5), 45, 46, 66, 67(2), 75(3) and Sch. 14 is in the form in which it was originally enacted: it was reproduced in Statutes in Force only in part and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.</Text>
</Para>
</Commentary>
<Commentary id="c7098821" Type="F">
<Para>
<Text>
<CitationSubRef id="c00322" URI="http://www.legislation.gov.uk/id/ukpga/1975/45/section/75/3/b" SectionRef="section-75-3-b">S. 75(3)(b)</CitationSubRef>
repealed (with savings) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1983/55" id="c00323" Year="1983" Class="UnitedKingdomPublicGeneralAct" Number="55" Title="Value Added Tax Act 1983">Value Added Tax Act 1983 (c. 55)</Citation>
,
<CitationSubRef id="c00324" URI="http://www.legislation.gov.uk/id/ukpga/1983/55/section/50/2" CitationRef="c00323" SectionRef="section-50-2">s. 50(2)</CitationSubRef>
,
<CitationSubRef id="c00325" URI="http://www.legislation.gov.uk/id/ukpga/1983/55/schedule/11" Operative="true" CitationRef="c00323" SectionRef="schedule-11">Sch. 11</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7098831" Type="F">
<Para>
<Text>
Words repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/14" id="c00326" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="14" Title="Capital Gains Tax Act 1979">Capital Gains Tax Act 1979 (c. 14)</Citation>
,
<CitationSubRef id="c00327" URI="http://www.legislation.gov.uk/id/ukpga/1979/14/section/157/1" CitationRef="c00326" SectionRef="section-157-1">ss. 157(1)</CitationSubRef>
,
<CitationSubRef id="c00328" URI="http://www.legislation.gov.uk/id/ukpga/1979/14/section/158" CitationRef="c00326" SectionRef="section-158">158</CitationSubRef>
,
<CitationSubRef id="c00329" URI="http://www.legislation.gov.uk/id/ukpga/1979/14/schedule/6/paragraph/10/2/b" CitationRef="c00326" SectionRef="schedule-6-paragraph-10-2-b">Sch. 6 para. 10(2)(b)</CitationSubRef>
,
<CitationSubRef id="c00330" URI="http://www.legislation.gov.uk/id/ukpga/1979/14/schedule/8" Operative="true" CitationRef="c00326" SectionRef="schedule-8">Sch. 8</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7098661" Type="C">
<Para>
<Text>
<CitationSubRef id="c00588" URI="http://www.legislation.gov.uk/id/ukpga/1975/45/section/73" SectionRef="section-73">S. 73</CitationSubRef>
excluded (3.7.1998) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1998/1446" id="c00589" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="1446">S.I. 1998/1446</Citation>
,
<CitationSubRef id="c00590" URI="http://www.legislation.gov.uk/id/uksi/1998/1446/article/16/2/a/i" Operative="true" CitationRef="c00589" SectionRef="article-16-2-a-i">art. 16(2)(a)(i)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c7098671" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c00591" URI="http://www.legislation.gov.uk/id/ukpga/1975/45/section/73/5" SectionRef="section-73-5">s. 73(5)</CitationSubRef>
repealed (S.) (25.09.1991) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/50" id="c00592" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="50" Title="Age Of Legal Capacity (Scotland) Act 1991">Age Of Legal Capacity (Scotland) Act 1991 (c. 50, SIF 49:8)</Citation>
,
<CitationSubRef id="c00593" URI="http://www.legislation.gov.uk/id/ukpga/1991/50/section/10/2" CitationRef="c00592" SectionRef="section-10-2">ss. 10(2)</CitationSubRef>
,
<CitationSubRef id="c00594" URI="http://www.legislation.gov.uk/id/ukpga/1991/50/section/11/2" CitationRef="c00592" SectionRef="section-11-2">11(2)</CitationSubRef>
,
<CitationSubRef id="c00595" URI="http://www.legislation.gov.uk/id/ukpga/1991/50/schedule/2" Operative="true" CitationRef="c00592" SectionRef="schedule-2">Sch. 2</CitationSubRef>
(with s. 1(3)).
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>