Finance Act 1969

Part I U.K.

1 Termination of surcharge under Finance Act 1961 s. 9 and related increases in duties. U.K.

(1) . . . F1

(2) . . . F2

(3) . . . F3

(4) Subject to any new order of the Treasury under section 2 of the M1 Purchase Tax Act 1963, Part I of Schedule 1 to that Act (chargeable and exempt goods and rates of tax) as amended by section 5 of the M2 Finance Act 1968 shall have effect—

(a) as from 16th April 1969, with the substitution for any reference to 12½ per cent., 20 per cent., 331/3 per cent. or 50 per cent. of a reference respectively to 13¾ per cent., 22 per cent., 362/3; per cent. or 55 per cent. ; and

(b) as from 27th May 1969, with the further amendments specified in Schedule 6 to this Act (being amendments adding further goods to those chargeable with purchase tax or amending the provisions as to exemptions).

[F4 (5) The provisions of Schedule 7 to this Act shall have effect for the purpose of—

(a) defining whisky for all purposes of customs and excise;

(b) . . . F5

(c) . . . F6

(d) . . . F7 ]

Textual Amendments

F1 S. 1(1) repealed by Finance Act 1970 (c. 24), Sch. 8 Pt. II and Finance Act 1973 (c. 51), Sch. 22 Pt. I

F2 S. 1(2) repealed by Finance Act 1972 (c. 41), Sch. 28 Pt. III and Finance Act 1973 (c. 51), Sch. 22 Pt I

F3 S. 1(3) repealed by Hydrocarbon Oil (Customs and Excise) Act 1971 (c. 12), Sch. 7

F4 S. 1(5) repealed (prosp.) by Finance Act 1983 (c. 28, SIF 40:1), s. 9(3), Sch. 10 Pt. I

F5 S. 1(5)(b) repealed by Alcoholic Liquor Duties Act 1979 (c. 4), Sch. 4 Pt. I

F6 S. 1(5)(c) repealed by Finance Act 1973 (c. 51), Sch. 22 Pt. I

F7 S. 1(5)(d) repealed by Hydrocarbon Oil (Customs and Excise) Act 1971 (c. 12), Sch. 7

Modifications etc. (not altering text)

C1 The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

Marginal Citations

M1 1963 c. 9

M2 1968 c. 44

2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8 U.K.

Textual Amendments

F8 S. 2 repealed except as respects any period before 27.4.1970, by Finance Act 1970 (c. 24), Sch. 8 Pt. II

3 Bingo duty. U.K.

(1)—(7) . . . F9

(8) . . . F10

(9) The provisions of Part II of Schedule 9 to this Act (being provisions as to administration and enforcement) shall have effect with respect to bingo duty.

(10)—(12) . . . F11

Textual Amendments

F9 S. 3(1)–(7) repealed by Betting and Gaming Duties Act 1972 (c. 25), Sch. 7

F10 S. 3(8) repealed by Statute Law (Repeals) Act 1974 (c. 22), Sch. Pt. II

F11 S. 3(10)–(12) repealed by Betting and Gaming Duties Act 1972 (c. 25), Sch. 7

Modifications etc. (not altering text)

C2 The text of s. 3(9) is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12 U.K.

Textual Amendments

F12 S. 4 repealed, except as regards any gaming before 1.10.1970, by Finance Act 1970 (c. 24), Sch. 8 Pt. I

5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13 U.K.

Textual Amendments

F13 S. 5 repealed by Statute Law (Repeals) Act 1974 (c. 22), Sch. Pt. II

6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14 U.K.

Textual Amendments

F14 S. 6 repealed by Vehicles (Excise) Act 1971 (c. 10), s.39(5), Sch. 8 Pt. I

Part II U.K. Income Tax and Corporation Tax

7—10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15 U.K.

Textual Amendments

F15 Ss. 7–11(4), 11(6), 12–15 repealed by Income and Corporation Taxes Act 1970 (c. 10), ss. 537(1), 538(1), 539(1), Sch. 14 para. 1, Sch. 16

11 Child relief, accumulation settlements and family allowances. U.K.

(1)—(4) . . . F16

(5) For the purposes of section 228 of the M3 Income Tax Act 1952 (relief in respect of income accumulated under trusts) no account shall be taken of any tax paid in respect of income for a year of assessment beginning after the year 1968-69 or of any relief to which a person would have been entitled for such a year of assessment in the circumstances mentioned in that section.

(6) . . . F16

Textual Amendments

F16 Ss. 7–11(4), 11(6), 12–15 repealed by Income and Corporation Taxes Act 1970 (c. 10), ss. 537(1), 538(1), 539(1), Sch. 14 para. 1, Sch. 16

Marginal Citations

M3 1952 c. 10.

12—15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17 U.K.

Textual Amendments

F17 Ss. 7–11(4), 11(6), 12–15 repealed by Income and Corporation Taxes Act 1970 (c. 10), ss. 537(1), 538(1), 539(1), Sch. 14 para. 1, Sch. 16

16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18 U.K.

Textual Amendments

F18 S. 16 repealed by Statute Law (Repeals) Act 1975 (c. 10), s. 1(1), Sch. Pt. VI

17—34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19 U.K.

Textual Amendments

F19 Ss. 16(3)–(4), 17–34 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

Parts III—V U.K.

35—40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20 U.K.

Textual Amendments

F20 Ss. 35–40 repealed with savings by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I; 2016 c. 24, s. 97(3)

41, 42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21 U.K.

Textual Amendments

F21 Ss. 41, 42 repealed with savings by Capital Gains Tax Act 1979 (c. 14), ss. 157(1), 158, Sch. 6 para. 10(2)(b), Sch. 8

Betterment Levy U.K.

F22 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F22 Ss. 43-49 repealed (19.11.1998) by 1998 c. 43, s. 1(1), Sch. 1 Pt. IV Group 2

F23 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F23 Ss. 43-49 repealed (19.11.1998) by 1998 c. 43, s. 1(1), Sch. 1 Pt. IV Group 2

F24 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F24 Ss. 43-49 repealed (19.11.1998) by 1998 c. 43, s. 1(1), Sch. 1 Pt. IV Group 2

F25 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F25 Ss. 43-49 repealed (19.11.1998) by 1998 c. 43, s. 1(1), Sch. 1 Pt. IV Group 2

F26 47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F26 Ss. 43-49 repealed (19.11.1998) by 1998 c. 43, s. 1(1), Sch. 1 Pt. IV Group 2

F27 48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F27 Ss. 43-49 repealed (19.11.1998) by 1998 c. 43, s. 1(1), Sch. 1 Pt. IV Group 2

F28 49 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F28 Ss. 43-49 repealed (19.11.1998) by 1998 c. 43, s. 1(1), Sch. 1 Pt. IV Group 2

50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F29 U.K.

Textual Amendments

F29 S. 50 repealed by Finance Act 1971 (c. 68), s. 69(7), Sch. 14 Pt. VII

51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F30 U.K.

Textual Amendments

F30 S. 51 repealed by Finance Act 1972 (c. 41), ss. 122(5), 134(7), Sch. 28 Pt. IX

Part VI U.K. Miscellaneous

52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F31 U.K.

Textual Amendments

F31 S. 52 repealed by Finance Act 1990 (c. 29), s. 132, Sch. 19 Pt. IV

53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F32 U.K.

Textual Amendments

F32 S. 53 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F33 U.K.

Textual Amendments

F33 S. 54 repealed by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 19(2), Sch. 3 Pt. I

55 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F34 U.K.

Textual Amendments

F34 S. 55 repealed by Finance Act 1972 (c. 41), ss. 54(8), 134(7), Sch. 28 Pt. II

56 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F35 U.K.

Textual Amendments

F35 S. 56 repealed by Finance Act 1973 (c. 51), s. 59(7), Sch. 22 Pt. V

57 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F36 U.K.

Textual Amendments

F36 S. 57 repealed by Finance Act 1970 (c. 24), ss. 35(5), 36(8), Sch. 8 Pt. VI

58 Disclosure of information for statistical purposes by Board of Inland Revenue. U.K.

(1) For the purpose of any statistical survey conducted or to be conducted by the Department of Employment and Productivity [F37 the Department of Trade and Industry or the [F38 Office for National Statistics]], the Board of Inland Revenue may disclose to an authorised officer of that Department or Office—

(a) the names and addresses of persons (in this section referred to as “employers”) required under [F39 section [F40 203 of the M4 Income and Corporation Taxes Act 1988]] (pay as you earn) to make deductions of tax from payments of, or on account of, emoluments to which that section applies; and

(b) information concerning the number of persons (in this section referred to as “employees”) in receipt of emoluments paid by an employer.

(2) For the purpose of any statistical survey relating to earnings conducted or to be conducted by the [F38 Office for National Statistics] and Productivity, the Board of Inland Revenue may disclose to an authorised officer of [F41 that Office] the name and address of the employer of any person who is one of a number of employees selected (as a statistical sample) for the purpose of that survey.

(3) Subsections (1) and (2) above shall have effect notwithstanding any obligation as to secrecy imposed on the Board or any officer of the Board under the M5 Income Tax Management Act 1964 or otherwise.

(4) Subject to subsection (5) below, no information obtained by virtue of this section by an officer of the Department of Employment and Productivity [F42 or of the Department of Trade and Industry or of the [F38 Office for National Statistics]] may be disclosed except—

(a) to another officer of that Department or Office for the purpose of the statistical survey concerned, or

(b) to another department (including a department of the Government of Northern Ireland) for the purpose of a statistical survey conducted or to be conducted by that department. [F43 or

(c) to an authorised officer of any body specified in the first column of the following Table for the purposes of functions of that body under any enactment specified in relation to it in the second column of the Table.]

[F43 Table

Body	Enactment
F44 . . .	F44 . . .
F44 . . .	F44 . . .
The Northern Ireland Training Authority.	The M6 Industrial Training (Northern Ireland) Order 1984.
A local planning authority within the meaning of [F45 the Town and Country Planning Act 1990] and any board which exercises for any area the functions of such an authority.	[F46 Part II of the M7 Town and Country Planning Act 1990]
A planning authority as defined in [F47 section 1 of the Town and Country Planning (Scotland) Act 1997].	Part II of the M8 Town and Country Planning (Scotland) Act [F48 1997].
The Welsh Development Agency.	The M9 Welsh Development Agency Act 1975.
[F49 The Scottish Development Agency][F49 Scottish Enterprise.]	[F49 The M10 Scottish Development Agency Act 1975.][F49 Part I of the M11 Enterprise and New Towns (Scotland) Act 1990.]
F50 . . .	F50 . . .
[F51 The Highlands and Islands Development Board][F51 Highlands and Islands Enterprise.]	[F51 The M12 M13 Highlands and Islands Development (Scotland) Acts 1965 and 1968.][F51 Part I of the M14 Enterprise and New Towns (Scotland) Act 1990.]
A development corporation within the meaning of the M15 New Towns Act 1981.	Section 4 of the M16 New Towns Act 1981.
A development corporation within the meaning of the M17 New Towns (Scotland) Act 1968.	Section 3 of the M18 New Towns (Scotland) Act 1968.
A new town commission within the meaning of the M19 New Towns Act (Northern Ireland) 1965.	Section 7 of the M20 New Towns Act (Northern Ireland) 1965.]

(5) Subsection (4) above does not apply to the disclosure of any such information as is mentioned in subsection (1) or subsection (2) above—

(a) in the form of a summary so framed as not to enable particulars relating to an employer or employee to be ascertained from it, or

(b) in the case of such information as is mentioned in subsection (1) above, with the consent of the employer concerned and, in the case of such information as is mentioned in subsection (2) above, with the consent of the employee concerned.

(6) If any person who has obtained any information by virtue of any provision of this section discloses that information otherwise than in accordance with paragraph (a) [F52 paragraph (b) or paragraph (c) of subsection (4) above] or subsection (5) above, he shall be liable on summary conviction to a fine not exceeding £400, or on conviction on indictment to imprisonment for a term not exceeding two years or to a fine or to both.

(7) References in this section to the Department of Employment and Productivity [F53 the Department of Trade and Industry or the [F38 Office for National Statistics]] include references to any department of the Government of Northern Ireland carrying out similar functions.

Textual Amendments

F37 Words substituted by S.I. 1989/992 , art. 6(4) , Sch. 2 para. 1(1)(a)

F38 Words in s. 58(1)(2)(4)(7) substituted (1.4.1996) by S.I. 1996/273 , art. 5(1) , Sch. 2 para. 17

F39 Words substituted by Income and Corporation Taxes Act 1970 (c. 10), s. 537(2), Sch. 15 para. 11 Table Pt. 11

F40 Words substituted by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844(1)(2), Sch. 29 para. 32

F41 Words in s. 58(2) substituted (1.1.1996) by S.I. 1995/2986 , art. 11 , Sch. para. 6(b)

F42 Words substituted by S.I. 1989/992 , art. 6(4) , Sch. 2 para. 1(1)(b)

F43 Words added by Finance (No. 2) Act 1987 (c. 51, SIF 63:1) , s. 69(1)(2)

F44 Entries in s. 58(4) repealed (1.4.1994 in relation to England and Scotland and 1.4.1995 for all other purposes) by 1993 c. 19 , s. 51 , Sch. 10 ; S.I. 1993/2503 , art. 2(3) , Sch. 3 .

F45 Words substituted by Planning (Consequential Provisions) Act 1990 (c. 11, SIF 123:1, 2), s. 4, Sch. 2 para 23(a)

F46 Words substituted by Planning (Consequential Provisions) Act 1990 (c. 11, SIF 123:1, 2), s. 4, Sch. 2 para. 23(b)

F47 Words in s. 58(4)(c) substituted (27.5.1997) by 1997 c. 11 , ss. 4 , 6(2) , Sch. 2 para. 18(a)

F48 Words in s. 58(4)(c) substituted (27.5.1997) by 1997 c. 11 , ss. 4 , 6(2) , Sch. 2 para. 18(b)

F49 Words “Scottish Enterprise." and “Part I of the Enterprise and New Towns (Scotland) Act 1990." substituted respectively (1.4.1991) (E.W.S.) for the words “The Scottish Development Agency." and “The Scottish Development Agency Act 1975." by Enterprise and New Towns (Scotland) Act 1990 (c. 35, SIF 64) , s. 38(1) , Sch. 4 para. 2(a)

F50 Entry in s. 58(4)(c) repealed (1.10.1998) by 1998 c. 38 , s. 152 , Sch. 18 Pt. IV (with ss. 137(1) , 139(2) , 143(2) ); S.I. 1998/2244 , art. 4

F51 Words “Highlands and Islands Enterprise." and “Part I of the Enterprise and New Towns (Scotland) Act 1990." substituted respectively (1.4.1991) (E.W.S.) for the words “The Highlands and Islands Development Board," and “The Highlands and Islands Development (Scotland) Acts 1965 and 1968." by Enterprise and New Towns (Scotland) Act 1990 (c. 35, SIF 64) , s. 38(1) , Sch. 4 para. 2(b)

F52 Words substituted by Finance (No. 2) Act 1987 (c. 51, SIF 63:1, 2) , s. 69(1)(3)

F53 Words substituted by S.I. 1989/992 , art. 6(4) , Sch. 2 para. 1(1)(c)

Marginal Citations

M4 1988 c. 1.

M5 1964 c. 37 .

M6 S.I. 1984/1159 (N.I. 9)

M7 1990 c.8(123:1)

M8 1972 c. 52 ( 123:2

M9 1975 c.70(64)

M10 1975 c. 69(64)

M11 1990 c. 35(64)

M12 1965 c. 46(64).

M13 1968 c. 51(64).

M14 1990 c. 35(64)

M15 1981 c. 64(123:3).

M16 1981 c. 64(123:3).

M17 1968 c. 16(123:4).

M18 1968 c. 16(123:4).

M19 1965 c.13 (N.I.) .

M20 1965 c.13 (N.I.) .

59 Disclosure of information by Commissioners of Customs and Excise. U.K.

If the Horserace Betting Levy Board so request at any time with respect to a specified person and a specified period, and the Commissioners of Customs and Excise are satisfied that the Board require the information for the purpose of determining whether or not that person falls to be assessed by the Board to pay in respect of that period such a contribution as is mentioned in section 24(1) of the M21 Betting, Gaming and Lotteries Act 1963 and that the Board will not use the information for any other purpose, the Commissioners may inform the Board whether that person has or has not made a payment to the Commissioners during or in respect of that period on account of the general betting duty.

Marginal Citations

M21 1963 c. 2.

60 Amendments for purposes of tax consolidation. U.K.

The enactments specified in Schedule 20 to this Act shall have effect subject to the amendments specified in that Schedule, being amendments designed to facilitate, or otherwise desirable in connection with, the consolidation of the Income Tax Acts, the Corporation Tax Acts and certain enactments relating to capital gains tax.

61 Citation, interpretation, construction, extent and repeals. U.K.

(1) This Act may be cited as the Finance Act 1969.

(2) In this Act, except where the context otherwise requires, “the Board” means the Commissioners of Inland Revenue.

(3) In this Act–

(a) Part I (except sections 1(1) and (4) and (6)) shall be construed as one with [F54 the Customs and Excise Acts 1979];

(b) . . . F55

(c) . . . F56

(d) . . . F57

(e) . . . F58

(4) 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.

(5) 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.

(6) The enactments mentioned in Schedule 21 to this Act (which include enactments which are spent or otherwise unnecessary) 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.

Textual Amendments

F54 S. 61(3)(a): Words substituted by Customs and Excise Management Act 1979 (c. 2), Sch. 4 para. 12 Table Pt. I

F55 S. 61(3)(b) repealed by Finance Act 1972 (c. 41), s. 54(8), Sch. 28 Pt. II

F56 S. 61(3)(c) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

F57 S. 61(3)(d) repealed by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I

F58 S. 61(3)(e) repealed by Capital Gains Tax Act 1979 (c. 14), ss. 157(1),158, Sch. 6 para. 10(2)(b), Sch. 8

Modifications etc. (not altering text)

C3 S. 61(5) amended by Northern Ireland Constitution Act 1973 (c. 36), s. 40

C4 S. 61(5) amended by Northern Ireland Constitution Act 1973 (c. 36), s. 40