Part I Customs and Excise
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
F352 Reliefs for shipbuilders in respect of certain duties.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4
7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5
8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6
9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7
10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8
Duties relating to betting and gaming
12 General Betting Duty. C1
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9
6
The pool betting duty shall not be chargeable on any bet made as mentioned in subsection (1)(c) of this section on or after 24th October 1966, and accordingly from that date—
a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9
b
paragraph 4(a)(i) of Schedule 5 to the M1Betting, Gaming and Lotteries Act 1963 (which relates to the disposal of amounts staked by means of a totalisator on a dog racecourse) for the words “pool betting duty” there shall be substituted the words “general betting duty” ;
and as from that date bookmakers’ licence duty shall cease to be charged.
13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10
14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11
Duties relating to betting and gaming
15 Additional or supplementary provisions as to duties on betting or gaming.
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12
5
The supplemental provisions set out in Schedule 3 to this Act shall have effect with respect to the duties relating to betting and gaming.
6
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12
16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13
Part II
17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14
Part III CORPORATION TAX ACTS
26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15
F3627 Amendments of Corporation Tax Acts.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16
29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17
30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18
31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19
33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20
Part IV
35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21
40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22
Part V
41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23
43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24
Part VI
44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F25
Part VII Miscellaneous
F3745 Harbour reorganisation schemes: corporation tax and stamp duty.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F26
47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F27
48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F28
49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F29
52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F30
53 Short title, construction, extent and repeals.
1
This Act may be cited as the Finance Act 1966.
2
In this Act Part I shall be construed as one with the F31M2Customs and Excise Management Act 1979; . . . F32; Part III shall be construed as one with the Corporation Tax Acts; . . . F32; . . . F33; and so much of Part VII as relates to stamp duties shall be construed as one with the M3Stamp 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.
C24
Except as otherwise expressly provided, 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
This Act, in so far as it affects the operation of the Sugar Act 1956, shall extend to the Isle of Man.
6
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F34
C37
The enactments mentioned in Schedule 13 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 any Part of that Schedule.