Finance Act 1946

Part VIII. U.K. Miscellaneous.

58 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 U.K.

Textual Amendments

F1 S. 58 repealed (income tax) by Income Tax Act 1952 (c. 10), s. 527, Sch. 25

59–61 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2 U.K.

Textual Amendments

F2 Ss. 59– 61 repealed (with savings) by Income Tax Act 1952 (c. 10), s. 527, Sch. 25

62 Abolition of land tax assessors and income tax assessors, etc. U.K.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

(2) The Treasury are hereby authorised to grant, subject to and in accordance with such conditions as they may prescribe, out of moneys provided by Parliament, annual allowances by way of compensation to any persons employed as assessors immediately before the passing of this Act whose appointments are terminated by subsection (1) of this section.

(3) The Pensions Commutation Acts 1871 to 1882, shall apply to any person to whom a compensation allowance is awarded in pursuance of subsection (2) of this section as if he had retired from a public civil office in consequence of the abolition of his office.

(4), (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

Textual Amendments

F3 S. 62(1)(4)(5) repealed by Income Tax Act 1952 (c. 10), Sch. 25

63 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4 U.K.

Textual Amendments

F4 S. 63 repealed by Exchange Equalisation Account Act 1979 (c. 30), Sch.

64 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5 U.K.

Textual Amendments

F5 S. 64 repealed by National Loans Act 1968 (c. 13), s. 24(2), Sch. 6 Pt. I

65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6 U.K.

Textual Amendments

F6 S. 65 repealed by Statute Law Revision Act 1950 (c. 6)

[F7 66 Mode of repayment of principal moneys in the case of certain government stock. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8 the following paragraph shall, as respects moneys becoming payable after the passing of this Act, be substituted for paragraph 1 of the said Third Schedule—

Subject to any express provision to the contrary and subject as hereinafter provided, all principal moneys which become payable on the redemption of any government stock shall be payable, in the case of government stock registered in a part of the Post Office Register kept by a trustee savings bank, at that bank, in the case of stock otherwise registered in the Post Office Register, at the General Post Office, and in the case of stock entered in a register kept by the Bank in accordance with regulations made under section forty-seven of the Finance Act 1942, at the Bank:

Provided that if in the case of any such principal moneys the stockholder makes to the trustees of the savings bank, to the Postmaster-General or to the Bank, as the case may be, a request in writing in the approved form that payment thereof may be made by cheque or warrant sent by post, and gives an address to which the letter containing the cheque or warrant is to be sent, payment thereof may be made by a cheque signed by the trustees of the savings bank, or a warrant of the Postmaster-General or the Bank, as the case may be, sent by post, and in that case the posting of the letter containing the cheque or warrant to the address so given shall, as regards the liability of the trustees, the Postmaster-General or the Bank, be equivalent to the delivery of the cheque or warrant to the stockholder.”]

Textual Amendments

F7 S. 66 repealed (prosp.) by Finance Act 1989 (c. 26, SIF 99:3), s. 187, Sch. 17 Pt. XII

F8 Words repealed by Trustee Savings Banks Act 1985 (c. 58, SIF 110), ss. 4(3), 7(3), Sch. 4

67 †Short title, construction extent and repeals. U.K.

(1) This Act may be cited as the Finance Act 1946.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11

(5) Part IV of this Act and so much of Part VII thereof as relates to excess profits tax shall be construed as one with Part III of the Finance (No. 2) Act, 1939.

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12

(7) Part VII of this Act shall be construed as one with the M1 Stamp Act 1891.

(8) 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 by or under any other enactment, including this Act.

(9) Save as otherwise expressly provided, such of the provisions of this Act as relate to matters with respect to which the Parliament of Northern Ireland has power to make laws shall not extend to Northern Ireland.

(10)(11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13

Textual Amendments

F9 S. 67(2) repealed by Statute Law (Repeals) Act 1971 (c. 52)

F10 S. 67(3) repealed by Purchase Tax Act 1963 (c. 9), s. 41(1), Sch. 4 Pt. I

F11 S. 67(4) repealed by Statute Law Revision Act 1953 (c. 5)

F12 S. 67(6) repealed (with savings) by Finance Act 1975 (c. 7), ss. 50. 52(2)(3), 59, Sch. 13 Pt. I

F13 S. 67(10)(11) repealed by Statute Law Revision Act 1950 (c. 6)

Modifications etc. (not altering text)

C1 Unreliable Margin note.

C2 The text of s. 67(5) 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

Marginal Citations

M1 1891 c. 39.