Finance Act 1967 (c. 54)

SCHEDULES.

Section 45.

SCHEDULE 16 Repeals

PART I Repeals in Connection with Abolition of Retailer's Licences and Club Licences

Chapter	Short Title	Extent of Repeal
The above repeals shall not have effect, in the case of the repeal of section 4(6) of the Finance Act 1959, until 1st May 1968 or, in any other case, until 1st October 1967.
15 & 16 Geo. 6. & 1 Eliz. 2. c. 44.	The Customs and Excise Act 1952.	Section 148(1) to (3).
		Sections 149 to 155.
		In section 157(1), the words " whether " and " or by retail ".
		Section 157(2).
		In section 161(2) the word " retailed ".
		In section 167(1) the words " whether " and " or retail ".
		Section 169(1).
		In section 169(2), the words " or retailer ".
		In section 169(3), the words " or retailer ".
		In section 170(1), the words " or retailer ".
		In section 307(1), in the paragraph which, as amended, begins " justices' certificate ", the words " a certificate of a licensing court granted under the Licensing (Scotland) Act, 1903, or ".
7 & 8 Eliz. 2. c. 51.	The Licensing (Scotland) Act 1959.	In section 32(2) the words " under the appropriate excise licence " wherever those words occur.
		Section 47(5).
		In section 57, the words " under the appropriate excise licence ".
		In section 58(2), the words " and (5)".
		In section 59(1), the words " to obtain an excise licence for the sale by retail of exciseable liquor, or ".
		In section 60(1), the words " and holding also a retailer's on-licence in respect of those premises ".
		In section 60(3)(b), the words " and a retailer's on-licence ".
		In section 60(5), the words " and retailer's on-licence ".
		Section 60(9) and (10).
		In section 65, the words " to hold a retailer's on-licence ", and the words from " and a retailer's on-licence may be granted " to the end of the section.
		Section 67(5).
		In section 68(1), the words from the beginning to " has been transferred to him; but " and the words " has in pursuance of this Part of this Act been granted a retailer's on-licence and ".
		Section 72.
		In section 82(4), the words " under a licence ".
		In section 131(2), the words " and an excise licence ".
		In section 164(1) and (2), the words " or by any person not holding an excise licence for the sale of exciseable liquor in such premises ".
		Section 193.
		In section 198(c), the words " by virtue of an order made by the Commissioners under subsection (3) of the said section one hundred and fifty ".
		In section 199(1), in the definition of " exciseable liquor ", the words " whether " and " or by retail "; the definitions of " occasional licence " and " retailer's on-licence "; and in the definition of " she-been ", the words " and excise licence ".
		In Schedule 2, the words " under the appropriate excise licence " wherever those words occur.
		In Schedule 4, in Form 4, the words from " and the said " where last occurring to " said period ".
		Schedule 11.
7 & 8 Eliz. 2. c. 58.	The Finance Act 1959.	Section 2(1) from " and no " onwards.
		Section 2(2) to (4).
		Section 3(1).
		In section 3(3) the words " or retailer " wherever those words occur.
		Section 4 (except subsection (6)).
		As from 1st May 1968, section 4(6).
10 & 11 Eliz. 2. c. 51.	The Licensing (Scotland) Act 1962.	In section 1(2)(b) and in section 1(3)(b), the words " in accordance with the appropriate excise licence ".
		In section 17(2), the words " or licence ".
		In section 21(1), the words from the beginning of the subsection to " shall cease to have effect, but ".
		In Schedule 1, the words " under the appropriate excise licence " in both places where those words occur.
1964 c. 26.	The Licensing Act 1964.	In section 1(1), the words " and the Customs and Excise Act 1952" and " the holder to hold an excise licence for ".
		In section 1(2)(a) and in section 1(2)(b) the words from " authorising the " to " a licence ".
		In section 4(1), the words " or British wine alone ".
		Section 10(2) from " and the " onwards.
		Section 11(6).
		In section 12(1), the words " or British wine alone ".
		Section 36(4).
		Section 55(1).
		Section 55(2) from the beginning to " by the club, and ".
		In section 93(5), the words " or British wine alone ".
		In section 152(1), the words from the beginning to " but " and the words from " has in " to " subsequently ".
		Section 159(2).
		In section 160(1)(a) and in section 160(1)(b), the words " him to hold an excise licence for ".
		Schedule 13.
1966 c. 18.	The Finance Act 1966.	In Schedule 2, paragraph 3.

PART II Repeals in Connection with Abolition of Certain Permits

Chapter	Short Title	Extent of repeal
The above repeals shall not take effect until the expiration of the period of seven days beginning with the date of the passing of this Act.
15 & 16 Geo. 6 & 1 Eliz. 2. c. 44.	The Customs and Excise Act 1952.	Section 108.
		Section 147(1) from " and where " onwards.
		Section 147(2).
		Section 174.
		Section 241(1), (3) and (4).
		Section 242(1)(a) and (b).
8 & 9 Eliz. 2. c. 44.	The Finance Act 1960.	Section 3(3).

PART III Other Customs and Excise Repeals

Chapter	Short Title	Extent of repeal
15 & 16 Geo. 6 & 1 Eliz. 2. c. 44.	The Customs and Excise Act 1952.	Section 225.
		In section 226(1), the words " or vinegar-maker ".
		In section 227(1)(a) and (c), the words " or vinegar-makers ".
		Section 237(2)(d).
		In section 263(3), the words " manufactured by that trader ".
		In section 307(1), the definition of " vinegar-maker ".
		Schedules 1, 2, 3 and 5.
1965 c. 25.	The Finance Act 1965.	Section 1(1).
		In section 1(3), the words " (1) and " and the words from " and drawback " onwards.
1966 c. 18.	The Finance Act 1966.	Section 16.
1966 c. 46.	The Bus Fuel Grants Act 1966.	Section 1(1)(a)(i).
		In section 1(1)(a)(ii), the word " later " and the words from " including " onwards.

PART IV Purchase Tax Repeal

Chapter	Short Title	Extent of repeal
The above repeal shall not take effect until the day appointed under section 9 of this Act.
1963 c. 9.	The Purchase Tax Act 1963.	Section 23(2).

PART V Repeals as to Probate

Chapter	Short Title	Extent of Repeal
The above repeals shall not take effect until the day appointed under section 10 of this Act.
44 & 45 Vict. c. 12.	The Customs and Inland Revenue Act 1881.	In section 33(1), the words from " or to any " to " appointed for the purpose ".
		In section 33(3), the words " in communication with the Commissioners of Customs and Excise " and the words from " and make " to " officers of Customs and Excise ".
		Section 33(4).
63 & 64 Vict. c. 55.	The Executors (Scotland) Act 1900.	Section 9.
15 & 16 Geo. 6 & 1 Eliz. 2. c. 44.	The Customs and Excise Act 1952.	In Part II of Schedule 10, paragraphs 14 and 18.
9 & 10 Eliz. 2. c. 37.	The Small Estates (Representation) Act 1961.	In section 1(1)(a), the words " which, as subsequently amended, enables " and the words " to be made to an officer of Customs and Excise ".
		In section 1(1)(b), the words " either to an officer of Customs and Excise or ".
		In Schedule 1, paragraph 5.

PART VI Subvention Payment Repeals

Chapter	Short Title	Extent of Repeal
The above repeals do not have effect in relation to a deficit of any accounting period ending before the passing of this Act.
1 & 2 Eliz. 2. c. 34.	The Finance Act 1953.	Section 20.
2 & 3 Eliz. 2. c. 44.	The Finance Act 1954.	In Schedule 4, paragraph 3.
10 & 11 Eliz. 2. c. 44.	The Finance Act 1962.	In section 25(3), paragraph (a) and the words following paragraph (b).
1964 c. 37.	The Income Tax Management Act 1964.	In Schedule 4, the entry relating to section 20(4) of the Finance Act 1953.
1965 c. 25.	The Finance Act 1965.	In Schedule 15, paragraph 10.
		In Schedule 21, in paragraph 2(3) the words from " and (when a subvention payment " to the end of the sub-paragraph.

PART VII Stamp Duty Repeals

Chapter	Short Title	Extent of Repeal
The above repeals shall have effect— (a) so far as they relate to section 115 of the Stamp Act 1891, to any enactment applying that section, and to section 66 of the [1963 c. 25.] Finance Act 1963, as from 1st August 1967, but subject to the savings contained in section 29(5) of this Act, (b) so far as they relate to section 8 of the Finance Act 1899 and subsequent enactments relating to duty under that section, as respects loan capital issued on or after 1st August 1967, and (c) subject to the preceding paragraphs, as respects instruments executed or issued on or after 1st August 1967.
54 & 55 Vict. c. 39.	The Stamp Act 1891.	In section 115, the words " county council " and " county council or ", where-ever occurring.
60 & 61 Vict. c. 24.	The Finance Act 1897.	Section 8.
62 & 63 Vict. c. 9.	The Finance Act 1899.	In section 8(1), the words " local authority ".
		Section 8(3).
		In section 8(4), the words " local authority " (twice).
		In section 8(5), the words " county stock " and " municipal stock ", the words " local authority " where first occurring, the words from " any county council " to " date or ", and the words from " and the expression " to the end.
7 Edw. 7. c. 13.	The Finance Act 1907.	In section 10(1), the words " local authority " and " authority ", and the words from " but this section " to the end.
		In section 10(2), the words " local authority ".
1 & 2 Geo. 6. c. 46.	The Finance Act 1938.	Section 50.
9 & 10 Geo. 6. c. 64.	The Finance Act 1946.	In section 54(5), the words " county council or ".
5 & 6 Eliz. 2. c. 56.	The Housing Act 1957.	In Schedule 8, paragraphs 2 and 3.
10 & 11 Eliz. 2. c. 46.	The Transport Act 1962.	Sections 26 and 29(17).
1963 c. 25.	The Finance Act 1963.	In section 57, the words " Finance Act 1899, section 8 ".
		Section 66.
1963 c. 46.	The Local Government (Financial Provisions) Act 1963.	In Schedule 1, paragraph 3.
1964 c. 67.	The Local Government (Development and Finance) (Scotland) Act 1964.	In the schedule, paragraph 3.
1965 c. 16.	The Airports Authority Act 1965.	In Schedule 1, paragraph 11.
1965 c. 63.	The Public Works Loans Act 1965.	Section 3.
1966 c. 12.	The Post Office Savings Bank Act 1966.	In the Schedule, paragraph 2.
1966 c. 49.	The Housing (Scotland) Act 1966.	In Schedule 7, paragraphs 2 and 3.
1967 c. 17.	The Iron and Steel Act 1967.	Section 40(1).

PART VIII Mineral Rights Duty Repeals

Chapter	Short Title	Extent of Repeal
(1) The above repeals shall not affect liability to, or the assessment, collection or recovery of, mineral rights duty for the financial year ending on 31st March 1967, or for any previous financial year, or any other right, liability or proceedings in respect of or concerning that duty for any such year. (2) In Scotland, the above repeals, so far as they relate to subsections (2) to (5) of section 33, and section 34, of the Finance (1909-10) Act 1910, to so much of section 42 of that Act as has effect for the purposes of those provisions, and to section 7 of the Revenue Act 1911, shall not have effect until the coming into force in that country o4 of the [1949 c. 42.] Lands Tribunal Act 1949.
10 Edw. 7. & 1 Geo. 5. c. 8.	The Finance (1909-10) Act 1910.	Part I, except, in section 33(2), the words from the beginning to " in manner provided by rules under this section ".
1 & 2 Geo. 5. c. 2.	The Revenue Act 1911.	In Scotland, section 7.
2 & 3 Geo. 5. c. 8.	The Finance Act 1912.	Section 11.

PART IX Provisional Collection of Taxes

Chapter	Short Title	Extent of Repeal
The above repeals shall come into force on the same date as the sections of this Act about provisional collection of taxes and shall not affect the Provisional Collection of Taxes Act 1913 as that Act applies to the Parliament of Northern Ireland.
3 & 4 Geo. 5. c. 3.	The Provisional Collection of Taxes Act 1913.	In section 1(1) (before the provisos) the words " the Committee of Ways and Means of " and the words " (so long as it is a Committee of the whole House)".
		In section 1(1), proviso (a), in proviso (b) the words " or the resolution is rejected by the House ", and in proviso (d) the words " either by the House or ".
		In section 1(2), the words " by the Committee ".
		In section 2(1), the words from " or by " to " whole House)".
15 & 16 Geo. 6. & 1 Eliz. 2. c. 44.	The Customs and Excise Act 1952.	In section 265(1), the words " in respect of any goods ", the words " the Committee of Ways and Means of " and the words " (being a Committee of the whole House)".
1965 c. 25.	The Finance Act 1965.	In section 49(6), the words " the Committee of Ways and Means of ", the words " (being a Committee of the whole House) " and the words (at the end of the subsection) " by the Committee of Ways and Means ".

PART X Other Repeals

Chapter	Short Title	Extent of Repeal
15 & 16 Geo. 6. & 1 Eliz. 2. c. 10.	The Income Tax Act 1952.	In section 12(1) the words " the Special Commissioners ".
		Section 218 except so far as any provision of that section is applied for the purposes of section 17 of the Finance Act 1960.
		In section 436(2) the words " any interest on money borrowed for the purpose of acquiring securities " and the word " other " as respects the year 1967-68 and subsequent years of assessment, and as respects accounting periods ending on or after 6th April, 1967.
		In section 495(4) the words from " shall be recoverable " to " is payable ".
1965 c. 25.	The Finance Act 1965.	In section 10, sub-sections (3) and (6).
		In section 20(5), the words " accruing in that year of assessment " in the first place.
		Section 65(6).
		Section 95.
		In Schedule 8, in paragraph 7 the words " on a disposal of the lease ".
		In Schedule 12, in paragraph 1(3) the words " or is not paid in pursuance of such an agreement ".
		In Schedule 18, paragraph 13(3) as respects any accounting period beginning after 11th April 1967.