http://www.legislation.gov.uk/ukpga/1967/54/section/45Finance Act 1967An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance1977-10-01texttext/xmlenStatute Law Database2015-05-10Expert Participation2011-02-25 Part VI Miscellaneous Citation, interpretation, construction, extent and repeals.451This Act may be cited as the Finance Act 1967.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3In this Act—aPart I (except sections 8 to 12 and Schedules 7 and 8) shall be construed as one with the Customs and Excise Management Act 1979,b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .gPart V shall be construed as one with the Stamp Act 1891, andh. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5The following provisions of this Act, namely, section 5(1) so far as it relates to the Licensing (Scotland) Acts 1959 and 1962 and Schedule 8, shall be included in the enactments which may be cited together as the Licensing (Scotland) Acts 1959 to 1967.6Any 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.7Except 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power to make laws shall not extend to Northern Ireland.8The enactments mentioned in Schedule 16 to this Act are hereby repealed to the extent mentioned in the third column of that Schedule, but subject to any provision in relation thereto made at the end of any Part of that Schedule.The text of ss. 5(1)(c)(e)(3), 27(2), 45(2)(3)(c)(f)(8), Schs. 7, 16, is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as indicated, does not reflect any amendments or repeals which may have been made prior to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.Words substituted by Customs and Excise Management Act 1979 (c. 2), s. 177 (1), Sch. 4 para. 12 Table Pt. I.S. 45(3)(b) repealed by Finance Act 1972 (c. 41), ss. 54(8), 134(7), Sch. 28 Pt. IIS. 45(3)(c) repealed (1.9.1994) by 1994 c. 22, s. 65, Sch. 5 Pt. I (with s. 57(4))S. 45(3)(d)(e) repealed by Income and Corporation Taxes Act 1970 (c. 10), ss. 538 (1), 539 (1), Sch. 161891 c. 39. S. 45(3)(h) repealed by Capital Gains Tax Act 1979 (c. 14), Sch. 8S. 45(2) repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), Sch. 1 Pt. 17 Group 3S. 45(3)(f) repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), Sch. 1 Pt. 17 Group 3S. 45(4) 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)
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<Text>This Act may be cited as the Finance Act 1967.</Text>
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<Text>In this Act—</Text>
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Part I (except sections 8 to 12 and Schedules 7 and 8) shall be construed as one with the
<Addition ChangeId="d30p554" CommentaryRef="c669107">Customs and Excise Management Act 1979</Addition>
,
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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c
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<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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f
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<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
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Part V shall be construed as one with the
<CommentaryRef Ref="c669113"/>
Stamp Act 1891, and
</Text>
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<Text>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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4
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<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
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<Pnumber>5</Pnumber>
<P2para>
<Text>The following provisions of this Act, namely, section 5(1) so far as it relates to the Licensing (Scotland) Acts 1959 and 1962 and Schedule 8, shall be included in the enactments which may be cited together as the Licensing (Scotland) Acts 1959 to 1967.</Text>
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<Pnumber>6</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
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<Pnumber>7</Pnumber>
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<Text>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.</Text>
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<Pnumber>
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8
</Pnumber>
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<Text>The enactments mentioned in Schedule 16 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.</Text>
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<Commentary id="c669106" Type="C">
<Para>
<Text>The 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.</Text>
</Para>
</Commentary>
<Commentary id="c669107" Type="F">
<Para>
<Text>
Words substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/2" id="c00139" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="2" Title="Customs and Excise Management Act 1979">Customs and Excise Management Act 1979 (c. 2)</Citation>
,
<CitationSubRef id="c00140" CitationRef="c00139" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/177" Operative="true" SectionRef="section-177">s. 177</CitationSubRef>
(1), Sch. 4 para. 12 Table Pt. I.
</Text>
</Para>
</Commentary>
<Commentary id="c669108" Type="F">
<Para>
<Text>
S. 45(3)(b) repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1972/41" id="c00142" Year="1972" Class="UnitedKingdomPublicGeneralAct" Number="41" Title="Finance Act 1972">Finance Act 1972 (c. 41)</Citation>
,
<CitationSubRef id="c00143" CitationRef="c00142" URI="http://www.legislation.gov.uk/id/ukpga/1972/41/section/54/8" SectionRef="section-54-8">ss. 54(8)</CitationSubRef>
,
<CitationSubRef id="c00144" CitationRef="c00142" URI="http://www.legislation.gov.uk/id/ukpga/1972/41/section/134/7" SectionRef="section-134-7">134(7)</CitationSubRef>
,
<CitationSubRef id="c00145" CitationRef="c00142" URI="http://www.legislation.gov.uk/id/ukpga/1972/41/schedule/28/part/II" Operative="true" SectionRef="schedule-28-part-II">Sch. 28 Pt. II</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c669109" Type="F">
<Para>
<Text>
S. 45(3)(c) repealed (1.9.1994) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/22" id="c00147" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="22">1994 c. 22</Citation>
,
<CitationSubRef id="c00148" CitationRef="c00147" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/65" SectionRef="section-65">s. 65</CitationSubRef>
,
<CitationSubRef id="c00149" CitationRef="c00147" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/5/part/I" Operative="true" SectionRef="schedule-5-part-I">Sch. 5 Pt. I</CitationSubRef>
(with
<CitationSubRef id="c00150" CitationRef="c00147" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/57/4" SectionRef="section-57-4">s. 57(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c669110" Type="F">
<Para>
<Text>
S. 45(3)(d)(e) repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1970/10" id="c00152" Year="1970" Class="UnitedKingdomPublicGeneralAct" Number="10" Title="Income and Corporation Taxes Act 1970">Income and Corporation Taxes Act 1970 (c. 10)</Citation>
,
<CitationSubRef id="c00153" CitationRef="c00152" URI="http://www.legislation.gov.uk/id/ukpga/1970/10/section/538" Operative="true" SectionRef="section-538">ss. 538</CitationSubRef>
(1), 539 (1), Sch. 16
</Text>
</Para>
</Commentary>
<Commentary id="c669113" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1891/39" id="c00155" Year="1891" Class="UnitedKingdomPublicGeneralAct" Number="39">1891 c. 39</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c669114" Type="F">
<Para>
<Text>
S. 45(3)(h) repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/14" id="c00157" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="14" Title="Capital Gains Tax Act 1979">Capital Gains Tax Act 1979 (c. 14)</Citation>
,
<CitationSubRef id="c00158" CitationRef="c00157" URI="http://www.legislation.gov.uk/id/ukpga/1979/14/schedule/8" Operative="true" SectionRef="schedule-8">Sch. 8</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3f903552b7c936bdd30a5773a1f8ab02" Type="F">
<Para>
<Text>
S. 45(2) repealed (22.7.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/14" id="cr4guvjg1-00005" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="14" Title="Statute Law (Repeals) Act 2004">Statute Law (Repeals) Act 2004 (c. 14)</Citation>
,
<CitationSubRef id="cr4guvjg1-00006" CitationRef="cr4guvjg1-00005" URI="http://www.legislation.gov.uk/id/ukpga/2004/14/schedule/1/part/17" SectionRef="schedule-1-part-17" Operative="true">Sch. 1 Pt. 17</CitationSubRef>
Group 3
</Text>
</Para>
</Commentary>
<Commentary id="key-8e535949460b77c89200a1a14b77c122" Type="F">
<Para>
<Text>
S. 45(3)(f) repealed (22.7.2004) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/14" id="cr4guvjg1-00011" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="14" Title="Statute Law (Repeals) Act 2004">Statute Law (Repeals) Act 2004 (c. 14)</Citation>
,
<CitationSubRef id="cr4guvjg1-00012" CitationRef="cr4guvjg1-00011" URI="http://www.legislation.gov.uk/id/ukpga/2004/14/schedule/1/part/17" SectionRef="schedule-1-part-17" Operative="true">Sch. 1 Pt. 17</CitationSubRef>
Group 3
</Text>
</Para>
</Commentary>
<Commentary id="key-dc36c6afbe6f2db2a174fa55efeee605" Type="F">
<Para>
<Text>
<CitationSubRef id="cr4hwdsz1-00004" SectionRef="section-45-4" URI="http://www.legislation.gov.uk/id/ukpga/1967/54/section/45/4">S. 45(4)</CitationSubRef>
repealed (24.11.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2003/17" id="cr4hwdsz1-00005" Class="UnitedKingdomPublicGeneralAct" Year="2003" Number="17" Title="Licensing Act 2003">Licensing Act 2003 (c. 17)</Citation>
,
<CitationSubRef id="cr4hwdsz1-00006" CitationRef="cr4hwdsz1-00005" SectionRef="section-201-2" URI="http://www.legislation.gov.uk/id/ukpga/2003/17/section/201/2">s. 201(2)</CitationSubRef>
,
<CitationSubRef id="cr4hwdsz1-00007" CitationRef="cr4hwdsz1-00005" SectionRef="schedule-7" URI="http://www.legislation.gov.uk/id/ukpga/2003/17/schedule/7" Operative="true">Sch. 7</CitationSubRef>
(with
<CitationSubRef id="cr4hwdsz1-00008" CitationRef="cr4hwdsz1-00005" SectionRef="section-2-3" URI="http://www.legislation.gov.uk/id/ukpga/2003/17/section/2/3">ss. 2(3)</CitationSubRef>
,
<CitationSubRef id="cr4hwdsz1-00009" CitationRef="cr4hwdsz1-00005" SectionRef="section-15-2" URI="http://www.legislation.gov.uk/id/ukpga/2003/17/section/15/2">15(2)</CitationSubRef>
,
<CitationSubRef id="cr4hwdsz1-00010" CitationRef="cr4hwdsz1-00005" SectionRef="section-195" URI="http://www.legislation.gov.uk/id/ukpga/2003/17/section/195">195</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/3056" id="cr4hwdsz1-00011" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="3056" Title="Licensing Act 2003 (Commencement No.7 and Transitional Provisions) Order 2005">S.I. 2005/3056</Citation>
,
<CitationSubRef id="cr4hwdsz1-00012" CitationRef="cr4hwdsz1-00011" SectionRef="article-2-2" URI="http://www.legislation.gov.uk/id/uksi/2005/3056/article/2/2">art. 2(2)</CitationSubRef>
(with
<CitationSubRef id="cr4hwdsz1-00013" CitationRef="cr4hwdsz1-00011" SectionRef="article-4" URI="http://www.legislation.gov.uk/id/uksi/2005/3056/article/4">art. 4</CitationSubRef>
)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>