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Finance Act 1963

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Changes over time for: Section 65

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Version Superseded: 21/07/2008

Status:

Point in time view as at 27/07/1999. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1963, Section 65. Help about Changes to Legislation

65 Miscellaneous exemptions.U.K.

(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

[F2(2)In Part VII of the M1Finance Act 1946 . . . F3, the references to a unit trust scheme shall be deemed not to include references—

(a)to any common investment scheme under section 22 of the M2Charities Act 1960 [F4or any common deposit scheme under section 22A of that Act][F5or to any common investment scheme under section 24 or any common deposit scheme under section 25 of the Charities Act 1993;]; or

(b)to any unit trust scheme the units in which are, under the terms of the trust instrument relating to the scheme, required to be held only by bodies of persons established for charitable purposes only or trustees of trusts so established.]

(3)No stamp duty shall be chargeable in respect of any form of application for legal aid under [F6the M3Legal Aid Act 1974 or the M4Legal Aid (Scotland) Act 1967] or in respect of any form relating to the offer and acceptance of a certificate pursuant to an application for legal aid under those Acts.

Textual Amendments

F1Ss. 59(2)–(4), 60, 61, 62(4), 65(1), 67 repealed by Finance Act 1990 (c. 29, SIF 114), s. 132, Sch. 19 Pt. VI and s. 65(1) expressed to be repealed (27.7.1999) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2)

F2S. 65(2) repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(5) of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. V(5), Notes 1, 2

F5Words in s. 65(2)(a) added (1.8.1993) by 1993 c. 10, ss. 98(1), 99(1), Sch. 6 para. 5.

F6Words substituted by virtue of Interpretation Act 1978 (c. 30), s. 17(2)(a)

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