Finance Act 1959
1959 CHAPTER 58 7 and 8 Eliz 2
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.
[29th July 1959]
Extent Information
Commencement Information
Finance Act 1959
1959 CHAPTER 58 7 and 8 Eliz 2
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.
[29th July 1959]
Part IU.K. Customs and Excise
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.
2 Liquor licences: alteration of amounts of duty.U.K.
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)–(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)–(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6)In consequence of the repeal of the Fourth Schedule to the Customs and Excise Act 1952, the enactments mentioned in the Second Schedule to this Act (which contain references to the said Fourth Schedule) shall have effect subject to the modifications contained in the said Second Schedule.
Textual Amendments
Marginal Citations
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.
7, 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.
9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.
10.–14.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.
Parts II, IIIU.K.
15, 16.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.
17–29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.
Part IVU.K. Stamp Duties
30 Stamp duty on policies of insurance.U.K.
(1)—(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(a), (b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6)Notwithstanding the repeal of section ninety-three of the Stamp Act 1891 a contract for such insurance as is mentioned in section five hundred and six of the Merchant Shipping Act 1894 shall continue to be admissible in evidence although not embodied in a marine policy as required by section twenty-two of the Marine Insurance Act 1906.
(7)This section shall apply in relation to instruments made or executed after the beginning of August, nineteen hundred and fifty-nine.
Textual Amendments
Marginal Citations
31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.
32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.
Part VU.K. Miscellaneous
33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.
34, 35.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.
36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.
37 Short title, construction, extent and repeal.U.K.
(1)This Act may be cited as the Finance Act 1959.
(2)Parts I to IV of this Act shall be construed as one with the enactments mentioned in this subsection respectively, that is to say—
(a)—(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d)Part IV with the Stamp Act 1891.
(3)Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended or applied by or under any other enactment including this Act.
(4)Such of the provisions of this Act as relate to matters in respect of which the Parliament of Northern Ireland has power to make laws shall not extend to Northern Ireland.
(5)The enactments specified in the Eighth Schedule to this Act are hereby repealed to the extent mentioned in the third column of that Schedule, and, except as otherwise provided in that column, the said repeals shall have effect—
(a)in the case of the enactments specified in Part I of that Schedule, as from the eighth day of April, nineteen hundred and fifty-nine;
(b)in the case of the enactments specified in Part II thereof, in relation to instruments made or executed after the beginning of August, nineteen hundred and fifty-nine;
(c)in the case of the enactments specified in Part III thereof, in relation to any yearly period beginning after the fifth day of April, nineteen hundred and fifty-nine; and
(d)in the case of the enactments specified in Part IV thereof, in relation to persons dying after the seventh day of April, nineteen hundred and fifty-nine.
SCHEDULES 1.U.K.
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SCHEDULE 2.U.K.
1&2U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
U.K.
3&4U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
U.K.
5U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
U.K.
6&7U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 3.U.K.
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SCHEDULES 4–7.U.K.
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Section 37.
SCHEDULE 8.U.K. Enactments Repealed
Modifications etc. (not altering text)