- Latest available (Revised)
- Point in Time (28/10/2002)
- Original (As enacted)
Version Superseded: 21/07/2008
Point in time view as at 28/10/2002.
There are currently no known outstanding effects for the Finance Act 1964 (repealed).
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Textual Amendments
F1Schs. 1–4 repealed by Finance (No. 2) Act 1975 (c. 45), s. 75(5), Sch. 14 Pt. I
Textual Amendments
F2Sch. 5 repealed (with savings) by Finance Act 1977 (c. 36), s. 59(5), Sch. 9 Pt. II
Textual Amendments
Textual Amendments
F4Sch. 7 repealed by Income and Corporation Taxes Act 1970 (c. 10), ss. 538(1), 539(1), Sch. 16
Section 24.
1U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5
Textual Amendments
F5Sch. 8 para. 1 repealed (28.10.2002) by S.I. 2002/2521, art. 10(2), Sch. 2 Pt. I
2U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6
Textual Amendments
F6Sch. 8 paras. 2, 8 and 10 repealed by Statute Law (Repeals) Act 1974 (c. 22), Sch. Pt. XI
3U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7
Textual Amendments
F7Sch. 8 para. 3 repealed (28.10.2002) by S.I. 2002/2521, art. 10(2), Sch. 2 Pt. I
4—7.U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8
Textual Amendments
8U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9
Textual Amendments
F9Sch. 8 paras. 2, 8 and 10 repealed by Statute Law (Repeals) Act 1974 (c. 22), Sch. Pt. XI
9U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10
Textual Amendments
F10Sch. 8 para. 9 repealed (28.10.2002) by S.I. 2002/2521, art. 10(2), Sch. 2 Pt. I
10U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11
Textual Amendments
F11Sch. 8 paras. 2, 8 and 10 repealed by Statute Law (Repeals) Act 1974 (c. 22), Sch. Pt. XI
Section 26.
Modifications etc. (not altering text)
C1The text of ss. 10(2), 26(6)(7), Sch. 8 paras. 1, 3 and 9, and Sch. 9 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12
Textual Amendments
F12Sch. 9 Table repealed by Statute Law (Repeals) Act 1974 (c. 22)
1U.K.The above repeals shall come into force on the passing of this Act or, where a date is specified above in relation to a repeal, on that date:
Provided that the repeals relating to section 121 of and Schedule 8 to the Income Tax Act 1952 shall apply only in relation to years of assessment beginning not earlier than the coming into operation of the first regulations made after the passing of this Act under section 47 of the Finance Act 1942.
2U.K.The above repeals so far as they relate to any drawback or other relief from duty replaced by sections 1 to 4 of this Act shall not have effect in relation to any duty charged before the coming into force of those sections.
3U.K.The repeal of sections 197 and 206 of the Customs and Excise Act 1952, and that relating to section 203(3) thereof, shall not operate in relation to oils in respect of which the excise duty on hydrocarbon oils is charged before 1st January 1965.
4U.K.The repeal of section 202 of the Customs and Excise Act 1952 and section 9 of the Finance Act 1960 shall not invalidate regulations made under either of those sections and in force at the passing of this Act, and in so far as the regulations were so made they shall be treated from the time the repeal comes into force as if made under section 6(5) of this Act.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: