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Finance Act 1959

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Status:

Point in time view as at 01/02/1991.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1959. Help about Changes to Legislation

Legislation Crest

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

E1For the application of this Act to Northern Ireland see s. 37(4)

Commencement Information

I1Act partly in force at Royal Assent, partly retrospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991.

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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1U.K.

Textual Amendments

2 Liquor licences: alteration of amounts of duty.U.K.

(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

(2)–(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4

3

(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5

(2)–(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6

(6)In consequence of the repeal of the Fourth Schedule to the M1Customs 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

M11952 C. 44.

4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7U.K.

Textual Amendments

5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8U.K.

Textual Amendments

6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9U.K.

Textual Amendments

7, 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10U.K.

Textual Amendments

9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11U.K.

Textual Amendments

10.–14.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12U.K.

Parts II, IIIU.K.

15, 16.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13U.K.

Textual Amendments

17–29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14U.K.

Part IVU.K. Stamp Duties

30 Stamp duty on policies of insurance.U.K.

(1)—(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15

(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16

(a), (b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17

(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16

(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19

(6)Notwithstanding the repeal of section ninety-three of the M2Stamp Act 1891 a contract for such insurance as is mentioned in section five hundred and six of the M3Merchant 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 M4Marine 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.

31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20U.K.

Textual Amendments

32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21U.K.

Part VU.K. Miscellaneous

33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22U.K.

34, 35.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23U.K.

36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24U.K.

Textual Amendments

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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F25

(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.

F26F26SCHEDULES 1.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

.

SCHEDULE 2.U.K.

1&2U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F27

U.K.

3&4U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F28

Textual Amendments

U.K.

5U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F29

U.K.

6&7U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F30

F31F31SCHEDULE 3.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F32F32SCHEDULES 4–7.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 37.

SCHEDULE 8.U.K. Enactments Repealed

Modifications etc. (not altering text)

C1The text of Sch. 8 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.

Yn ôl i’r brig

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