1 Termination of surcharge under Finance Act 1961 s. 9 and related increases in duties.U.K.
(1) . . . F1
(2) . . . F2
(3) . . . F3
(4)Subject to any new order of the Treasury under section 2 of the M1Purchase Tax Act 1963, Part I of Schedule 1 to that Act (chargeable and exempt goods and rates of tax) as amended by section 5 of the M2Finance Act 1968 shall have effect—
(a)as from 16th April 1969, with the substitution for any reference to 12½ per cent., 20 per cent., 331/3 per cent. or 50 per cent. of a reference respectively to 13¾ per cent., 22 per cent., 362/3; per cent. or 55 per cent. ; and
(b)as from 27th May 1969, with the further amendments specified in Schedule 6 to this Act (being amendments adding further goods to those chargeable with purchase tax or amending the provisions as to exemptions).
[F4(5)The provisions of Schedule 7 to this Act shall have effect for the purpose of—
(a)defining whisky for all purposes of customs and excise;
(b) . . . F5
(c) . . . F6
(d) . . . F7]
Textual Amendments
F1S. 1(1) repealed by Finance Act 1970 (c. 24), Sch. 8 Pt. II and Finance Act 1973 (c. 51), Sch. 22 Pt. I
F2S. 1(2) repealed by Finance Act 1972 (c. 41), Sch. 28 Pt. III and Finance Act 1973 (c. 51), Sch. 22 Pt I
F4S. 1(5) repealed (prosp.) by Finance Act 1983 (c. 28, SIF 40:1), s. 9(3), Sch. 10 Pt. I
F6S. 1(5)(c) repealed by Finance Act 1973 (c. 51), Sch. 22 Pt. I
Modifications etc. (not altering text)
C1The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991
Marginal Citations