- Latest available (Revised)
- Point in Time (15/11/2001)
- Original (As enacted)
Version Superseded: 24/07/2002
Point in time view as at 15/11/2001.
There are currently no known outstanding effects for the Finance Act 1977.
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(1)–(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
(6)(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
(8)(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
Textual Amendments
F1S. 1(1)–(5)(8)(9) repealed by Alcholic Liquor Duties Act 1979 (c. 4), Sch. 4 Pt. I
F2Ss. 1(6)(7), 2(1)(3) repealed by Finance Act 1977 (c. 36), Sch. 9 Pt. II (without prejudice to drawback by virtue of events occurring on or before 30. 6. 1978)
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
(4)–(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4
Textual Amendments
F3Ss. 1(6)(7), 2(1)(3) repealed by Finance Act 1977 (c. 36), Sch. 9 Pt. II (without prejudice to drawback by virtue of events occurring on or before 30. 6. 1978)
F4Ss. 2(2)(4)–(8), 3(1)(5) repealed by Tobacco Products Duty Act 1979 (c. 7), Sch.2
Textual Amendments
F6S. 4 repealed by Hydrocarbon Oil Duties 1979 (c. 5), s. 28(2), Sch. 7
F7(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2), (3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9
F7(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F7S. 5(1)(5) repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt.I (with s. 57(4))
F8Ss. 5(2)(3), 6(2)(3) repealed by Finance Act 1980, (c. 48), s. 122, Sch. 20 Pt. III
F9Ss. 5(4), 6(4) repealed by Finance Act 1985 (c. 54), s. 98(6), Sch. 27 Pt. II
Textual Amendments
F10S. 6 repealed (1.10.1991) by Finance Act 1991 (c. 31), ss. 10, 123, Sch. 19 Pt. IV; S.I. 1991/2021, art. 2
(1)The Treasury may by order amend the customs and excise Acts for the purpose of—
(a)replacing any unit of measurement by a metric unit;
(b)replacing the proof system of ascertaining the alcoholic strength of spirits and other liquids by a system of measurement by reference to percentages of alcohol by volume;
(c)replacing any temperature expressed in degrees Fahrenheit by a temperature expressed in degrees Celsius;
(d)replacing any pressure expressed in atmospheres by a pressure expressed in millibars.
(2)Any amendment of an enactment under this section shall be such as to preserve the effect of the enactment except to such extent as the Treasury consider necessary to enable a substituted unit or method of measurement to be applied in a convenient and suitable manner.
(3)An order under this section may contain such transitional and other supplementary provisions as the Treasury think necessary.
(4)The power to make orders under this section includes power to vary or revoke a previous order and shall be exercisable by statutory instrument.
(5)Subject to subsection (6) below, any order under this section shall be laid before the House of Commons after being made; and unless it is approved by that House before the expiration of twenty-eight days beginning with the date on which it was made, it shall cease to have effect on the expiration of that period, but without prejudice to anything previously done thereunder or to the making of a new order.
In reckoning any such period no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than four days.
(6)Subsection (5) above shall not apply to any order containing a statement by the Treasury that the order does not involve a greater charge to duty or a reduction of any relief, drawback, rebate or allowance; and any such order shall be subject to annulment in pursuance of a resolution of the House of Commons.
Textual Amendments
F11S. 8, 9 repealed by Customs and Excise Management Act 1979 (c. 2), s. 177(3), Sch. 6 Pt. I
(1)In any case where—
(a)goods which are not for the time being in free circulation in member States are imported into the United Kingdom from another member State, and
(b)in accordance with the Treaties the goods either are allowed to be put on the market in the United Kingdom or to be destroyed or otherwise cease to be subject to special arrangements involving the suspension of, or the giving of relief from, duties or levies in another member State,
then, in such circumstances as may be prescribed, duties of customs or levies shall be charged on or in respect of the goods by virtue of this section.
(2)Any question whether goods are at any time in free circulation in member States shall be determined in accordance with the Treaties.
(3)The amount of the duty of customs or levy which, in any particular prescribed circumstances, is charged on or in respect of any goods by virtue of this section shall be such as, in accordance with the Treaties, may either be prescribed or determined in a prescribed manner.
(4)Duties of customs charged by virtue of this section shall be treated as Community customs duties charged under subsection (1) of section 5 of the M1European Communities Act 1972 and levies charged by virtue of this section shall be treated as agricultural levies, as defined in subsection (8) of section 6 of that Act; and the provisions of, and of the enactments referred to in, [F12the said section 6] shall apply accordingly.
(5)In this section “prescribed” means prescribed by regulations [F13made by statutory instrument by the Commissioners which shall be subject to annulment in pursuance of a resolution of either House of Parliament].
(6)This section and, except in so far as any such regulations otherwise provide, any regulations made under it shall have effect in relation to goods imported into the United Kingdom on or after 1st July 1977.
Textual Amendments
F12Words substituted by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), Sch. 2 para. 6
F13Words substituted by Customs and Excise Management Act 1979 (c. 2), s. 177, Sch. 4 para. 12 Table Pt. I
Marginal Citations
(1)This section applies where, in accordance with the Directive of the Council of the European Communities dated 15th March 1976 No. 76/308/EEC, an authority in a member State makes a request for the recovery in the United Kingdom of any sum claimed by that authority in that State.
(2)Subject to the following provisions, where this section applies the Commissioners or
[F14in relation to England, the Secretary of State;
in relation to Scotland, the Scottish Ministers;
in relation to Wales, the National Assembly for Wales;
in relation to Northern Ireland, the Department of Agriculture and Rural Development,
may] recover the sum specified in the request as if it were a debt due to the Crown.
(3)Proceedings for the recovery of any sum under this section shall be stayed if the defendant satisfies the court that proceedings relevant to his liability on the claim in relation to which the request has been made are pending, or are about to be instituted, before a court, tribunal or other competent body in the member State in question; but any such stay may be removed if the proceedings in the member State are not prosecuted or instituted with reasonable expedition.
(4)It shall be a defence to proceedings under this section for the defendant to show that a final decision on the claim has been given in his favour by a court, tribunal or other competent body in the member State in question; and if he shows that such a decision has been given in respect of part of the claim it shall be a defence to the proceedings in so far as they relate to that part.
(5)For the purposes of subsection (3) above proceedings shall be regarded as pending so long as an appeal may be brought against any decision in the proceedings; and for the purposes of subsection (4) above a final decision is one against which no appeal lies or against which an appeal lies within a period which has expired without an appeal having been brought.
(6)In proceedings under this section any averment in the pleadings that a request has been made as mentioned in subsection (1) above for the recovery of the sum which is the subject of the proceedings shall be conclusive evidence of that fact; and except as provided in subsection (4) above no question shall be raised in any such proceedings as to the defendant’s liability on the claim in relation to which the request has been made.
(7)In relation to proceedings under this section in Scotland—
(a)the reference in subsection (3) above—
(i)to proceedings being stayed shall be construed as a reference to their being sisted;
(ii)to a stay being removed shall be construed as a reference to a sist being recalled; and
(b)the references in subsections (3), (4) and (6) above to a defendant shall be construed as references to a defender.
(8)This section shall not have effect in relation to a request for the recovery of any sum which became due before 15th March 1976.
Textual Amendments
F14S. 11(2)(a)-(d) substituted (15.11.2001) for words by S.I. 2001/3686, regs. 1(1), 6(6)
Textual Amendments
Textual Amendments
F16S. 13 repealed by Finance Act 1978 (c. 42), s. 80(5), Sch. 13 Pt. I
Textual Amendments
F17S. 14 repealed by Value Added Tax Act 1983 (c. 55), s.50(2), Sch. 11
Textual Amendments
F18S. 15 repealed by Finance Act 1978 (c. 42), s. 80(5), Sch. 13 Pt. IV
Textual Amendments
Textual Amendments
F20 Ss.17–39 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31.
Textual Amendments
F21S. 40 repealed with savings by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), s. 158, Sch. 8
Textual Amendments
Textual Amendments
Textual Amendments
F24S. 43 repealed with savings by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), s. 158, Sch. 8
Textual Amendments
F25S. 44 repealed (pt. retrosp.)by Finance Act 1978 (c. 42), s. 80(5), Sch. 13 Pt. IV
Textual Amendments
Textual Amendments
F27S. 49 repealed (retrosp.) by Finance (No. 2) Act 1983 (c. 49), s. 16(4), Sch. 2 Pt. II
Textual Amendments
F28S. 50 repealed by Finance Act 1982 (c. 39), s. 157, Sch. 22 Pt. VII Note 3
(1)Paragraph 19 of Schedule 5 to the Finance Act 1975 (trusts for mentally disabled persons) shall be amended as follows.
(2)In sub-paragraph (1) after the words “a mentally disabled person" there shall be inserted the words “ or of a person in receipt of an attendance allowance".
F30(3)(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) At the end of Sub-paragragh (4) there shall be added the words “and“ attendance allowance" means an allowance under section 35 of the Social Security Act 1975 or the Social Security (Northern Ireland) Act 1975"]
Textual Amendments
F29S. 51 repealed (in relation to property transferred into settlement on or after 10th March 1981) by Finance Act 1981 (c. 35), s.139, Sch. 19 Pt. IX Note 6
F30S. 51(3)(4) repealed by Finance Act 1982 (c. 39), s. 157, Sch. 22 Pt. VII Note 3
Textual Amendments
(1)After paragraph 6 of Schedule 3 to the M2Oil Taxation Act 1975 there shall be inserted—
“ Effect of certain transactions between participators6AWhere the whole or part of the share of a participator (“the transferor") of oil won from an oil field became the share, or part of the share, of another participator (“the transferee") in pursuance of an agreement between them under which the transferor undertook to remain responsible for carrying out the transferee’s obligations in connection with the field so far as they relate to the transferred share or part, then, for the purposes of this Part of this Act—
(a)the shares of the transferor and the transferee of oil won from the field shall be taken to be the same as they would have been if the transfer had not occurred, and
(b)any oil comprised in the transferred share or part and taken up by or on the authority of the transferee in pursuance of the agreement shall be regarded as being disposed of and delivered to him by the transferor at the time when it is taken up.”.
(2)In the said paragraph 6, in sub-paragraph (1), for the words “another person (in this paragraph referred to as “the owner")" there shall be substituted the words “a person (in this paragraph referred to as “the owner") who is not a participator and".
Marginal Citations
Textual Amendments
F32S. 55 repealed by Finance Act 1985 (c. 54), s. 98(6), Sch. 27 Pt. X, Note II
The amount payable on 1st October 1977 on account of any annuity under the Tithe Acts 1936 and 1951 shall be double what it would be apart from this section; and as from 2nd October 1977 all annuities then charged under those Acts shall be extinguished.
Textual Amendments
F33S. 57 repealed by Finance Act 1984 (c. 43), s. 128(6), Sch. 23 Pt. XI
Textual Amendments
F34S. 58 repealed by Finance Act 1987 (c. 16), s. 72, Sch. 16 Pt. XI
(1)This Act may be cited as the Finance Act 1977.
(2)In this Act “the Taxes Act” means the Income and Corporation Taxes Act 1970.
(3)In this Act—
(a)Part I (except sections 5 and 6) shall be construed as one with [F35such of the Customs and Excise Acts 1979 as the provision in question requires.]
(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F36
(c)Part III, so far as it relates to income tax, shall be construed as one with the Income Tax Acts, so far as it relates to corporation tax shall be construed as one with the Corporation Tax Acts . . . F37
(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F38
(4)Except so far as the context otherwise requires, any reference in this Act to any enactment shall be construed as a reference to that enactment as amended, and as including a reference to that enactment as applied, by or under any other enactment, including this Act.
(5)The enactments mentioned in Schedule 9 to this Act (which include spent enactments) are hereby repealed to the extent specified in the third column of that Schedule, but subject to any provision at the end of any Part of that Schedule.
Textual Amendments
F35Words substituted by Customs and Excise Management Act 1979 (c. 2), s. 177, Sch. 4 para. 12 Table Pt. I
F37Words repealed with savings by Capital Gains Tax Act 1979 (c.14, SIF 63:2), ss. 157(1),158, Sch. 6 para.10(2)(b), Sch. 8
F38S. 59(3)(d) repealed (savings) by Capital Transfer Tax Act 1984/Inheritance Tax Act 1984 (c.51, SIF 65), ss.274, 277, Schs. 7, 9
Modifications etc. (not altering text)
C1The text of ss. 41(1), 51, 59 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991
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