SCHEDULE 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
SCHEDULES 2—5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
Schs. 2–5 repealed by Finance Act 1973 (c. 51), s. 59(7), Sch. 22 Pt. I
SCHEDULE 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
Sch. 6 repealed by Finance Act 1972 (c. 41), ss. 54(8), 134(7), Sch. 28 Pt. II
SCHEDULE 7 Miscellaneous Provisions as to Customs and Excise
F10 Definition of whisky
Sch. 7 repealed (prosp.) by Finance Act 1983 (c. 28, SIF 40:1), s. 9(2)(3), Sch. 10 Pt. I
1
In relation to spirits distilled on or after 1st August 1969, section 243(1)(b) of the M1Customs and Excise Act 1952 (which defines Scotch whisky) shall cease to have effect, and for all purposes of customs and excise—
a
the expression “whisky” shall mean spirits which have been distilled from a mash of cereals which has been—
i
saccharified by the diastase of malt contained therein with or without other natural diastases approved for the purpose by the Commissioners; and
ii
fermented by the action of yeast; and
iii
and which have been matured in wooden casks in warehouse for a period of at least three years;
F5b
the expression “Scotch whisky" shall have the same meaning as it has in section 3(1) of the Scotch Whisky Act 1988;
F6b
the expression “Scotch whisky" shall have the same meaning as it has in Article 2(2) of the Scotch Whisky (Northern Ireland) Order 1988;
c
the expression “blended whisky" or “blended Scotch whisky” shall mean a blend of a number of distillates each of which separately is entitled to the description whisky or Scotch whisky as the case may be;
d
the period for which any blended whisky or blended Scotch whisky shall be treated as having been matured as mentioned in sub-paragraph (a) of this paragraph shall be taken to be that applicable in the case of the most recently distilled of the spirits contained in the blend.
2
. . . F7
3
. . . F8
4
. . . F9
F11F11SCHEDULE 8
Sch. 8 repealed by Finance Act 1970 (c. 24), s. 36(8), Sch. 8 Pt. II
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11
SCHEDULE 9 Provisions Relating to Bingo Duty
Part I Exemptions from Duty
1
. . . F12
Part II Administration and Enforcement
7
. . . F13
C122
1
In paragraph 20(1) of Schedule 2 to the M3Gaming Act 1968 (grounds on which the grant or renewal of a licence under that Act may be refused by the licensing authority), the following shall be added after sub-paragraph (e):—
f
that any bingo duty payable in respect of bingo played on the premises remains unpaid
and at the end of the said paragraph 20 there shall be added the following:—
3
Where the licensing authority entertain an application for the grant or renewal of a licence under this Act in respect of any premises, and are satisfied that any bingo duty payable as mentioned in sub-paragraph (1)(f) of this paragraph remains unpaid, they shall refuse the application.
2
In paragraph 60 of the said Schedule 2 (grounds for refusal of transfer of licence), in sub-paragraph (c) (ground that the transferee has not paid duty under section 13 of the M4Finance Act 1966), after the word “1966" there shall be inserted the words “
or any bingo duty payable by him
”
.
C223
In paragraph 9 of Schedule 3 to the M5Gaming Act 1968 (grounds on which, in England and Wales, the licensing authority may refuse renewal of registration of club or institute under Part II of that Act), the following shall be added after sub-paragraph (e):—
f
that any bingo duty payable in respect of bingo played on the premisesd remains unpaid;
and where the authority entertain an application for the renewal of registration and are satisfied that any bingo duty remains unpaid, they shall refuse the application.
C324
In paragraph 11 of Schedule 4 to the Gaming Act 1968 (grounds on which, in Scotland, the sheriff may refuse renewal of registration of a club or institute under Part II of that Act) the following shall be added after sub-paragraph (e):—
f
that any bingo duty payable in respect of bingo played on the premises remains unpaid;
and where the sheriff entertains an application for the renewal of registration and is satisfied that any bingo duty payanle as mentioned in sub-paragraph (f) above remains unpaid, he shall refuse the application.
SCHEDULE 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14
Sch. 10 repealed except as respects any gaming before 1.10.1970, by Finance Act 1970 (c. 24), Sch. 8 Pt. I
SCHEDULE 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15
Sch. 11 repealed by Betting and Gaming Duties Act 1972 (c. 25), Sch. 7
SCHEDULE 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16
Sch. 12 repealed by Vehicles (Excise) Act 1971 (c. 10), s.39(5), Sch. 8 Pt. I
SCHEDULES 13—16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17
Schs. 13–16 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16
SCHEDULE 17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18
Sch. 17 repealed with saving by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I
SCHEDULES 18, 19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19
Schs. 18, 19 repealed with saving by Capital Gains Tax Act 1979 (c. 14), ss. 157(1),158, Sch. 6 para. 10(2)(b), Sch. 8
C4SCHEDULE 20 Consolidation Amendments
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
1
. . . F20
Discharge of functions of Commissioners of Inland Revenue
11
1
The M6Inland Revenue Act 1890 (in which “the Commissioners” means the Commissioners of Inland Revenue) shall be amended as follows.
2
After section 4 insert—
4A Exercise of functions of Commissioners.
Any functions conferred by or under any enactment, including any future enactment, on the Commissioners may be exercises by any officer of the Commissioners acting under their authority:
Provided that this section shall not apply to the making of any statutory instrument.
3
At the end of section 24 add—
4
Any notice or other document purporting to be issued in exercise of any function conferred on the Commissioners shall, until the contrary is proved, be deemed to be so issued.
12
. . . F21
26
. . . F22
27
. . . F23
Electricity Act 1957
28
1
. . . F24
2
. . . F25
29
. . . F26
Commencement of amendments
30
1
. . . F27
4
. . . F28
C5SCHEDULE 21 Repeals
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
Sch. 1 repealed by Finance Act 1972 (c. 41), s. 134(7), Sch. 28 Pt. III