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There are currently no known outstanding effects for the Finance Act 1967, Part I.
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Textual Amendments
F1S. 1 repealed by Finance Act 1969 (c. 32), s. 61 (6), Sch. 21 Pt. I; Alcoholic Liquor Duties Act 1979 (c. 4), s. 92 (2), Sch. 4 Pt. I.
Textual Amendments
Textual Amendments
F3S. 3 repealed by Customs and Excise Management Act 1979 (c. 2), s. 177(3), Sch. 6 Pt. I.
Textual Amendments
F4S. 4 repealed by Customs and Excise Management Act 1979 (c. 2), s. 177 (3), Sch. 6 Pt. I; Alcoholic Liquor Duties Act 1979 (c. 4), s. 92(2), Sch. 4 Pt. I.
[F5(1)As from 1st October 1967, an excise licence shall not be required for the sale by retail of intoxicating liquor or for the supply of such liquor in a registered club to members of that club and their guestsF6...
(a), (b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7
F8(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9
F10(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11
(3)In this section the expression “registered club” means a club F12... which is a registered club within the meaning of the Licensing (Scotland) Act M1[F131976].]
Textual Amendments
F5S. 5 repealed (S.) (1.9.2009) by The Licensing (Scotland) Act 2005 (Consequential Provisions) Order 2009 (S.S.I. 2009/248), art. 1(1), Sch. 2
F6Words in s. 5(1) repealed (24.11.2005) by Licensing Act 2003 (c. 17), s. 201(2), Sch. 7 (with ss. 2(3), 15(2), 195); S.I. 2005/3056, art. 2(2) (with art. 4)
F7S.5(1)(a)(b) repealed by Customs and Excise Management Act 1979 (c. 2), Sch. 6 Pt. I;
F8S. 5(1)(c) repealed (24.11.2005) by Licensing Act 2003 (c. 17), s. 201(2), Sch. 6 para. 37(a), Sch. 7 (with ss. 2(3), 15(2), 195); S.I. 2005/3056, art. 2(2) (with art. 4)
F9S. 5(1)(d) repealed (S.) by Licensing (Scotland) Act 1976 (c. 66), s. 136 (2), Sch. 8
F10S. 5(1)(e) repealed (24.11.2005) by Licensing Act 2003 (c. 17), s. 201(2), Sch. 7 (with ss. 2(3), 15(2), 195); S.I. 2005/3056, art. 2(2) (with art. 4)
F11S. 5(2) repealed by Customs and Excise Management Act 1979 (c. 2), Sch. 6 Pt. I
F12Words in s. 5(3) repealed (24.11.2005) by Licensing Act 2003 (c. 17), s. 201(2), Sch. 6 para. 37(b), Sch. 7 (with ss. 2(3), 15(2), 195); S.I. 2005/3056, art. 2(2) (with art. 4)
F13S. 5(3) words substituted (S.) by Licensing (Scotland) Act 1976 (c. 66), s. 136 (1), sch. 7 para. 5.
Modifications etc. (not altering text)
C1The text of ss. 5(1)(c)(e)(3), 27(2), 45(2)(3)(c)(f)(8), Schs. 7, 16, is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as indicated, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
Marginal Citations
Textual Amendments
F14S. 6 repealed by Alcoholic Liquor Duties Act 1979 (c. 4), s. 92 (2), Sch. 4 Pt. I.
(1)–(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15
(8)Paragraph 13(f) of Schedule 2 to the M2Betting, Gaming and Lotteries Act 1963 (which requires the rules applying to any competition promoted by a registered pools promoter to be notified to the accountant appointed for the purpose by the registering authority before the first of the relevant sporting or other events takes place) shall have effect with the insertion after the word “notified” of the words “to the Commissioners of Customs and Excise and”; and if any such promoter is, under paragraph 29(2) of the said Schedule 2, guilty of an offence by reason of a failure to comply with the duty imposed on him by virtue of this subsection—
(a)paragraph 29(3) of that Schedule (which empowers the registering authority to take proceedings for such an offence in England) shall not apply; but
(b)[F16sections 145 and 151 of the Customs and Excise Management Act 1979] (which relate respectively to the institution of proceedings and the application of penalties imposed and costs or, in Scotland, expenses awarded under [F16the customs and excise Acts]) shall apply in relation to that offence and to any fine imposed or costs or expenses awarded in connection therewith as if they were an offence or, as the case may be, a penalty imposed or costs or expenses awarded under [F16the customs and excise Acts].
(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15
Textual Amendments
F15S. 7(1)—(7),(9) repealed by Betting and Gaming Duties Act 1972 (c. 25), s. 29(2) Sch. 7
F16Words substituted by Customs and Excise Management Act 1979 (c. 2), s. 177 (1), sch. 4 para. 12 table pt. 1.
Marginal Citations
Textual Amendments
F17Ss. 8, 9 repealed by Finance Act 1972 (c. 41), ss. 54(8), 134(7), sch. 28 pt. II.
Textual Amendments
F18S. 10 repealed by Statute Law (Repeals) Act 1971 (c. 52), s. 1, Sch. Pt. VIII
Textual Amendments
F19Ss. 11, 12 repealed by Vehicles (Excise) Act 1971 (c. 10), s. 39 (5), Sch. 8 Pt. I.
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