PART I

1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4

5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5

6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6

7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7

8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8

9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9

Annotations:
Amendments (Textual)
F9

S. 9 repealed by Statute Law (Repeals) Act 1971

10 Stores.

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10

F11C12

Section 18 of the Purchases Tax Act 1963 (which affords relief from purchase tax in respect of goods exported or being ship’s stores) shall be amended as follows, that is to say—

a

for the words “ships’ stores” in subsection (4) there shall be substituted the words “stores for use in any ship or aircraft”; and

b

in that subsection, as so amended, “stores” shall include goods for use as mentioned in F12section 4 of the Customs and Excise Management Act 1979, and any other goods being stores as defined in F12section 1(1) of that Act, and “ship” shall include any boat or other vessel whatsoever.

11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13

12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14

PART II

13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15

PART III MISCELLANEOUS

22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16

23 Exemption of service contracts from stamp duty.

1

No stamp duty shall be chargeable on, or any memorandum of, a contract of service in any office or employment or a contract varying or terminating such a contract.

2

This section shall have effect as from 6th July 1964, and if before the passing of this Act any duty has been paid which by virtue of this section is not chargeable, the Commissioners shall, on application made to them within two years after the date of the payment, cancel the relevant stamps and repay the duty.

3

This section shall be construed as one with the M1Stamp Act 1891.

24 Transfer etc. of Government stock entered in Dublin register.

Nothing contained in any of the following enactments, namely—

a

section 47 of the Finance M2Act 1942 (power to make regulations as to transfer and registration of Government stock);

b

section 5 of the Miscellaneous Financial Provisions M3Act 1955 (provisions as to unclaimed stock, dividends and redemption moneys); and

c

the Stock Transfer M4Act 1963;

shall prevent any provision of the enactment from applying as from the passing of this Act to securities of the United Kingdom Government entered in the register of the Bank of Ireland in Dublin, and those enactments and the related enactments mentioned in Schedule 8 to this Act shall therefore be amended as provided in that Schedule.

25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17

26 Short title, construction, extent and repeal.

1

This Act may be cited as the Finance Act 1964.

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18

4

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.

5

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.

C26

This Act, so far as it amends the Sugar Act 1956, shall extend to the Isle of Man.

C27

The enactments mentioned in Schedule 9 to this Act are hereby repealed to the extent mentioned in the third column of that Schedule, but subject to any provision in relation thereto made at the end of that Schedule.