Finance Act 1971

63 Selective employment tax

(1) In relation to any contribution week beginning on or after 5th July 1971, for paragraphs (a) to (d) of section 44(1) of the [1966 c. 18.] Finance Act 1966 as amended by section 50 of the [1969 c. 32.] Finance Act 1969 (which specify the weekly amount payable in respect of a person by way of selective employment tax) there shall be substituted the following paragraphs:—

“(a) if that person is a man over the age of 18, £1.20;

(b) if that person is a woman over the age of 18, £0.60;

(c) if that person is a boy under the age of 18, £0.60; and

(d) if that person is a girl under the age of 18, £0.40”.

(2) In Schedule 12 to the [1967 c. 54.] Finance Act 1967 the references to Part VI of the [1966 c. 18.] Finance Act 1966 in paragraphs 8 and 10 shall be construed as including references to this section.

(3) This section shall be construed as one with Part VI of the Finance Act 1966 and shall extend to Northern Ireland, but for the purposes of section 6 of the [1920 c. 67.] Government of Ireland Act 1920 shall be deemed to be contained in an Act passed before the appointed day.