Act partly in force at Royal Assent, partly retrospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991.

Ss. 1, 2 repealed by Purchase Tax Act 1963 (c. 9), Sch. 4 Pt. I

S. 3 repealed by Finance Act 1960 (c. 44), Sch. 8 Pt. I

Ss. 4, 5 repealed by Finance Act 1964 (c. 49), Sch. 9

S. 6 repealed by Alcoholic Liquor Duties Act 1979 (c. 4), Sch. 4 Pt. I

Ss. 7–9 repealed by Vehicles (Excise) Act 1962 (c. 13), Sch. 8

S. 10 repealed by Family Allowances and National Insurance Act 1961 (c. 6), Sch. 4 Pt. I

S. 11 repealed by Dog Licences Act 1959 (c. 55), Sch.

Ss. 12–24 repealed by Income and Corporation Taxes Act 1970 (c. 10), Sch. 16

Ss. 25–27 repealed by Finance Act 1965 (c. 25), s. 97(5), Sch. 22 Pt. V

S. 28 repealed by Finance Act 1969 (c. 32), s. 61(6), Sch. 2 Pt. V

Ss. 29–33 repealed by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59(5), Sch. 13 Pt. I

S. 35(1)–(3) repealed by Finance Act 1971 (c. 68), Sch. 14 Pt. VI

S. 35(4)(a)(c) repealed (E.W.) by Water Act 1989 (c. 15, SIF 130), s. 190(1), Sch. 27 Pt. I (with ss. 58(7), 101(1), 141(6), 160(1)(2)(4), 163, 189(4)–(10), 190, 193(1), Sch. 26 paras. 3(1)(2), 17, 40(4), 41(1), 57(6), 58)

S. 35(4)(b) repealed by Finance Act 1974 (c. 30), Sch. 14 Pt. VI

S. 35(5) repealed (E.W.) by Water Act 1989 (c. 15, SIF 130), s. 190(1)(3), Sch. 25 para. 25, Sch. 27 Pt. I (with ss. 58(7), 101(1), 141(6), 160(1)(2)(4), 163, 189(4)–(10), 190, 193(1), Sch. 26 paras. 3(1)(2), 17, 40(4), 41(1), 57(6), 58)

1891 c. 39.

1946 c. 68.

S. 36 repealed by Finance Act 1960 (c. 44), Sch. 8 Pt. I

S. 37 repealed by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59(5), Sch. 13 Pt. I

S. 38 repealed by Finance Act 1977 (c. 36), s. 59(5), Sch. 9 Pt. V

S. 39 repealed by Statute Law (Repeals) Act 1971 (c. 52), Sch. Pt. VIII

S. 40(2)(a)–(c) repealed by Purchase Tax Act 1963 (c. 9), Sch. 4 Pt. I, Income and Corporation Taxes Act 1970 (c. 10), Sch. 16 and Customs and Excise Management Act 1979 (c. 2), Sch. 6 Pt. I; (d) relates to parts repealed; (e) repealed by Finance Act 1975 (c. 7), Sch. 13 Pt. I

S. 40(5) repealed by Statute Law (Repeals) Act 1974 (c. 22), Sch. Pt. XI

Sch. 1 repealed by Statute Law Revision Act 1959 (c. 68)

Sch. 2 repealed by Purchase Tax Act 1963 (c. 9), Sch. 4 Pt. I

Sch. 3 repealed by Finance Act 1962 (c. 44), s. 34(7), Sch. 11 Pt. I

Sch. 4 repealed by Finance Act 1964 (c. 49), Sch. 9

Schs. 5, 6 repealed by Income and Corporation Taxes Act 1970 (c. 10), Sch. 16

Sch. 7 repealed by Finance Act 1965 (c. 25), s. 97(5), Sch. 22 Pt. V

Sch. 8 repealed by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59(5), Sch. 13 Pt. I

Sch. 9 repealed by Statute Law (Repeals) Act 1974 (c. 22), Sch. Pt. XI

For the extent of this Act see s. 40(4)

S. 34(1)–(3)(5)–(7) repealed by Finance Act 1963 (c. 25), Sch. 14 Pt. IV

1891 c. 39.

S. 34(8) repealed by Finance Act 1970 (c. 24), Sch. 8 Pt. V

S. 34(9) (10) repealed by Finance Act 1963 (c. 25), Sch. 14 Pt. IV

http://www.legislation.gov.uk/ukpga/Eliz2/6-7/56/1991-02-01Finance Act 1958An 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 Finance.1979-10-31texttext/xmlenStatute Law Database2011-05-261991-02-01Finance Act 1958s. 40(2)(b)(c)(d)Statute Law (Repeals) Act 2008Sch. 1 Pt. 8

Finance Act 1958

1958 c.56

An 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 Finance.

[1st August 1958]

Parts I–V
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7–9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12–24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

25–27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

29–33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part VI Stamp Duties
34 Conveyances on sale, etc.1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

References in this section to an instrument being certified at a particular amount mean that it contains a statement certifying that the transaction effected by the instrument does not form part of a larger transaction or series of transactions in respect of which the amount or value, or aggregate amount or value, of the consideration exceeds that amount; and for this purpose—

a

any sale or contract or agreement for the sale of goods, wares or merchandise shall be disregarded in the case either—

i

of an instrument chargeable under the said heading “Conveyance or Transfer on sale”, other than an actual conveyance or transfer of the goods, wares or merchandise (with or without other property); or

ii

of an instrument chargeable by reference to that heading under section fifty-nine of the Stamp Act 1891 (which makes a contract or agreement for sale of certain property chargeable with duty as if it were an actual conveyance on sale); and

b

any such statement as aforesaid shall be construed as leaving out of account any matter which in accordance with paragraph (a) of this subsection is to be disregarded.

(5)—(7) . . .

8

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

35 Miscellaneous amendments.1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

In section seventy-four of the Finance Act, 1952 (which relieves from stamp duty certain transfers of water undertakings and other property to joint boards or joint committees of local authorities, and certian conveyances and agreements for such transfers)—

a

in paragraph (a) of subsection (1) (which relatews to transfers of water undertaking by order under the Water Act, 1945) after the words “by an order under the Water Act, 1945” there shall be inserted the words “or by or under any local Act of Parliament”, and for the words “to ajoint board or joint committee consisting exclusively of representatives of local authorities” there shall be substituted the words “any other water undertakers”;

b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c

in subsection (2) (which relates to contracts and agreements for transfers of water undertakings which are conditional on orders under the Water Act, 1945) after the words “an order under the Water Act,1945” there shall be inserted the words “or under any local Act of Parliament or on the passing of such an Act”.

5

No stamp duty shall be chargeable under or by reference to the heading “Conveyance or Transfer on sale” in the First Schedule to the Stamp Act 1891, on any agreement made under section fourteen of the New Towns Act 1946, by a development corporation under that Act for the transfer of the whole or part of the water undertaking or sewerage undertaking of that corporation, or on any conveyance, agreement or assignment made, or instrument executed, solely for the purpose of giving effect to such a transfer.

6

This section shall have effect as from the beginning of August, nineteen hundred and fifty-eight.

Part VII Miscellaneous
36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

40 Short title, construction, extent and repeal.1

This Act may be cited as the Finance Act 1958.

2

Parts I to VI of this Act shall be construed as one with the enactments mentioned in this subsection respectively, that is to say—

a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

f

Part VI with the Stamp Act 1891.

3

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.

4

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.

5

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 5, 6

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 7

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 8

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 9

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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<p>Act partly in force at Royal Assent, partly retrospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991.</p>
</note>
<note class="commentary F" eId="c618842">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/1">Ss. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/2">2</ref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1963/9">Purchase Tax Act 1963 (c. 9)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1963/9/schedule/4/part/I">Sch. 4 Pt. I</ref>
</p>
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<note class="commentary F" eId="c618843">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/3">S. 3</ref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1960/44">Finance Act 1960 (c. 44)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1960/44/schedule/8/part/I">Sch. 8 Pt. I</ref>
</p>
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<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/4">Ss. 4</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/5">5</ref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1964/49">Finance Act 1964 (c. 49)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1964/49/schedule/9">Sch. 9</ref>
</p>
</note>
<note class="commentary F" eId="c618845">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/6">S. 6</ref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/4">Alcoholic Liquor Duties Act 1979 (c. 4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/4/schedule/4/part/I">Sch. 4 Pt. I</ref>
</p>
</note>
<note class="commentary F" eId="c618846">
<p>
<rref from="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/7" upTo="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/9">Ss. 7–9</rref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1962/13">Vehicles (Excise) Act 1962 (c. 13)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1962/13/schedule/8">Sch. 8</ref>
</p>
</note>
<note class="commentary F" eId="c618847">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/10">S. 10</ref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1961/6">Family Allowances and National Insurance Act 1961 (c. 6)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1961/6/schedule/4/part/I">Sch. 4 Pt. I</ref>
</p>
</note>
<note class="commentary F" eId="c618848">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/11">S. 11</ref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1959/55">Dog Licences Act 1959 (c. 55)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1959/55/schedule">Sch.</ref>
</p>
</note>
<note class="commentary F" eId="c618849">
<p>
<rref from="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/12" upTo="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/24">Ss. 12–24</rref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1970/10">Income and Corporation Taxes Act 1970 (c. 10)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1970/10/schedule/16">Sch. 16</ref>
</p>
</note>
<note class="commentary F" eId="c618850">
<p>
<rref from="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/25" upTo="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/27">Ss. 25–27</rref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1965/25">Finance Act 1965 (c. 25)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1965/25/section/97/5">s. 97(5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1965/25/schedule/22/part/V">Sch. 22 Pt. V</ref>
</p>
</note>
<note class="commentary F" eId="c618851">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/28">S. 28</ref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1969/32">Finance Act 1969 (c. 32)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1969/32/section/61/6">s. 61(6)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1969/32/schedule/2/part/V">Sch. 2 Pt. V</ref>
</p>
</note>
<note class="commentary F" eId="c618852">
<p>
<rref from="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/29" upTo="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/33">Ss. 29–33</rref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/7">Finance Act 1975 (c. 7)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/7/section/50">ss. 50</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/7/section/52/2/3">52(2)(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/7/section/59/5">59(5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/7/schedule/13/part/I">Sch. 13 Pt. I</ref>
</p>
</note>
<note class="commentary F" eId="c618869">
<p>
<rref from="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/35/1" upTo="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/35/3">S. 35(1)–(3)</rref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1971/68">Finance Act 1971 (c. 68)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1971/68/schedule/14/part/VI">Sch. 14 Pt. VI</ref>
</p>
</note>
<note class="commentary F" eId="c618870">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/35/4/a/c">S. 35(4)(a)(c)</ref>
repealed (E.W.) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15">Water Act 1989 (c. 15, SIF 130)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/section/190/1">s. 190(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/schedule/27/part/I">Sch. 27 Pt. I</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/section/58/7">ss. 58(7)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/section/101/1">101(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/section/141/6">141(6)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/section/160/1/2/4">160(1)(2)(4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/section/163">163</ref>
,
<rref from="http://www.legislation.gov.uk/id/ukpga/1989/15/section/189/4" upTo="http://www.legislation.gov.uk/id/ukpga/1989/15/section/189/10">189(4)–(10)</rref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/section/190">190</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/section/193/1">193(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/schedule/26/paragraph/3/1/2">Sch. 26 paras. 3(1)(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/schedule/26/paragraph/17">17</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/schedule/26/paragraph/40/4">40(4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/schedule/26/paragraph/41/1">41(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/schedule/26/paragraph/57/6">57(6)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/schedule/26/paragraph/58">58</ref>
)
</p>
</note>
<note class="commentary F" eId="c618871">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/35/4">S. 35(4)</ref>
(
<em>b</em>
) repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1974/30">Finance Act 1974 (c. 30)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1974/30/schedule/14/part/VI">Sch. 14 Pt. VI</ref>
</p>
</note>
<note class="commentary F" eId="c618873">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/35/5">S. 35(5)</ref>
repealed (E.W.) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15">Water Act 1989 (c. 15, SIF 130)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/section/190/1/3">s. 190(1)(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/schedule/25/paragraph/25">Sch. 25 para. 25</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/schedule/27/part/I">Sch. 27 Pt. I</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/section/58/7">ss. 58(7)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/section/101/1">101(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/section/141/6">141(6)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/section/160/1/2/4">160(1)(2)(4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/section/163">163</ref>
,
<rref from="http://www.legislation.gov.uk/id/ukpga/1989/15/section/189/4" upTo="http://www.legislation.gov.uk/id/ukpga/1989/15/section/189/10">189(4)–(10)</rref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/section/190">190</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/section/193/1">193(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/schedule/26/paragraph/3/1/2">Sch. 26 paras. 3(1)(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/schedule/26/paragraph/17">17</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/schedule/26/paragraph/40/4">40(4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/schedule/26/paragraph/41/1">41(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/schedule/26/paragraph/57/6">57(6)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/15/schedule/26/paragraph/58">58</ref>
)
</p>
</note>
<note class="commentary M" eId="c618874">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1891/39">1891 c. 39</ref>
.
</p>
</note>
<note class="commentary M" eId="c618875">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1946/68">1946 c. 68</ref>
.
</p>
</note>
<note class="commentary F" eId="c618876">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/36">S. 36</ref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1960/44">Finance Act 1960 (c. 44)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1960/44/schedule/8/part/I">Sch. 8 Pt. I</ref>
</p>
</note>
<note class="commentary F" eId="c618877">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/37">S. 37</ref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/7">Finance Act 1975 (c. 7)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/7/section/50">ss. 50</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/7/section/52/2/3">52(2)(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/7/section/59/5">59(5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/7/schedule/13/part/I">Sch. 13 Pt. I</ref>
</p>
</note>
<note class="commentary F" eId="c618878">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/38">S. 38</ref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1977/36">Finance Act 1977 (c. 36)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1977/36/section/59/5">s. 59(5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1977/36/schedule/9/part/V">Sch. 9 Pt. V</ref>
</p>
</note>
<note class="commentary F" eId="c618879">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/39">S. 39</ref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1971/52">Statute Law (Repeals) Act 1971 (c. 52)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1971/52/schedule/part/VIII">Sch. Pt. VIII</ref>
</p>
</note>
<note class="commentary F" eId="c618880">
<p>
<rref from="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/40/2/a" upTo="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/40/2/c">S. 40(2)(a)–(c)</rref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1963/9">Purchase Tax Act 1963 (c. 9)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1963/9/schedule/4/part/I">Sch. 4 Pt. I</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1963/9/schedule/4/part/I">I</ref>
ncome and
<ref href="http://www.legislation.gov.uk/id/ukpga/1970/10">Corporation Taxes Act 1970 (c. 10)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1970/10/schedule/16">Sch. 16</ref>
and
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2">Customs and Excise Management Act 1979 (c. 2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/2/schedule/6/part/I">Sch. 6 Pt. I</ref>
; (d) relates to parts repealed; (e) repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/7">Finance Act 1975 (c. 7)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/7/schedule/13/part/I">Sch. 13 Pt. I</ref>
</p>
</note>
<note class="commentary F" eId="c618881">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/40/5">S. 40(5)</ref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1974/22">Statute Law (Repeals) Act 1974 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1974/22/schedule/part/XI">Sch. Pt. XI</ref>
</p>
</note>
<note class="commentary F" eId="c618882">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/schedule/1">Sch. 1</ref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1959/68">Statute Law Revision Act 1959 (c. 68)</ref>
</p>
</note>
<note class="commentary F" eId="c618883">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/schedule/2">Sch. 2</ref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1963/9">Purchase Tax Act 1963 (c. 9)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1963/9/schedule/4/part/I">Sch. 4 Pt. I</ref>
</p>
</note>
<note class="commentary F" eId="c618884">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/schedule/3">Sch. 3</ref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1962/44">Finance Act 1962 (c. 44)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1962/44/section/34/7">s. 34(7)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1962/44/schedule/11/part/I">Sch. 11 Pt. I</ref>
</p>
</note>
<note class="commentary F" eId="c618885">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/schedule/4">Sch. 4</ref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1964/49">Finance Act 1964 (c. 49)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1964/49/schedule/9">Sch. 9</ref>
</p>
</note>
<note class="commentary F" eId="c618886">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/schedule/5">Schs. 5</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/schedule/6">6</ref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1970/10">Income and Corporation Taxes Act 1970 (c. 10)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1970/10/schedule/16">Sch. 16</ref>
</p>
</note>
<note class="commentary F" eId="c618887">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/schedule/7">Sch. 7</ref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1965/25">Finance Act 1965 (c. 25)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1965/25/section/97/5">s. 97(5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1965/25/schedule/22/part/V">Sch. 22 Pt. V</ref>
</p>
</note>
<note class="commentary F" eId="c618888">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/schedule/8">Sch. 8</ref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/7">Finance Act 1975 (c. 7)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/7/section/50">ss. 50</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/7/section/52/2/3">52(2)(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/7/section/59/5">59(5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1975/7/schedule/13/part/I">Sch. 13 Pt. I</ref>
</p>
</note>
<note class="commentary F" eId="c618889">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/schedule/9">Sch. 9</ref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1974/22">Statute Law (Repeals) Act 1974 (c. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1974/22/schedule/part/XI">Sch. Pt. XI</ref>
</p>
</note>
<note class="commentary E" eId="c618840">
<p>
For the extent of this Act see
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/40/4">s. 40(4)</ref>
</p>
</note>
<note class="commentary F" eId="c618853">
<p>
<rref from="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/34/1" upTo="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/34/3">S. 34(1)–(3)</rref>
(5)–(7) repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1963/25">Finance Act 1963 (c. 25)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1963/25/schedule/14/part/IV">Sch. 14 Pt. IV</ref>
</p>
</note>
<note class="commentary M" eId="c618854">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1891/39">1891 c. 39</ref>
.
</p>
</note>
<note class="commentary F" eId="c618856">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/34/8">S. 34(8)</ref>
repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1970/24">Finance Act 1970 (c. 24)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1970/24/schedule/8/part/V">Sch. 8 Pt. V</ref>
</p>
</note>
<note class="commentary F" eId="c618857">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/Eliz2/6-7/56/section/34/9">S. 34(9)</ref>
(10) repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1963/25">Finance Act 1963 (c. 25)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1963/25/schedule/14/part/IV">Sch. 14 Pt. IV</ref>
</p>
</note>
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</ukm:Statistics>
</proprietary>
</meta>
<preface eId="preface">
<p class="title">
<shortTitle>Finance Act 1958</shortTitle>
</p>
<p class="number">
<docNumber>1958 c.56</docNumber>
</p>
<longTitle>
<p>An 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 Finance.</p>
</longTitle>
<p class="DateOfEnactment">
<docDate date="1958-08-01">
[1st August 1958]
<noteRef href="#c618841" marker="I1" class="commentary I"/>
</docDate>
</p>
</preface>
<body period="#period3">
<part eId="part-1">
<num>Parts I–V</num>
<section eId="section-12.">
<num>1</num>
<heading>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618842" marker="F1" class="commentary F"/>
</heading>
<content>
<p/>
</content>
</section>
<section eId="section-3">
<num>3</num>
<heading>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618843" marker="F2" class="commentary F"/>
</heading>
<content>
<p/>
</content>
</section>
<section eId="section-45.">
<num>4</num>
<heading>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618844" marker="F3" class="commentary F"/>
</heading>
<content>
<p/>
</content>
</section>
<section eId="section-6">
<num>6</num>
<heading>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618845" marker="F4" class="commentary F"/>
</heading>
<content>
<p/>
</content>
</section>
<section eId="section-79">
<num>7–9</num>
<heading>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618846" marker="F5" class="commentary F"/>
</heading>
<content>
<p/>
</content>
</section>
<section eId="section-10">
<num>10</num>
<heading>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618847" marker="F6" class="commentary F"/>
</heading>
<content>
<p/>
</content>
</section>
<section eId="section-11">
<num>11</num>
<heading>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618848" marker="F7" class="commentary F"/>
</heading>
<content>
<p/>
</content>
</section>
<section eId="section-1224">
<num>12–24</num>
<heading>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618849" marker="F8" class="commentary F"/>
</heading>
<content>
<p/>
</content>
</section>
<section eId="section-2527">
<num>25–27</num>
<heading>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618850" marker="F9" class="commentary F"/>
</heading>
<content>
<p/>
</content>
</section>
<section eId="section-28">
<num>28</num>
<heading>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618851" marker="F10" class="commentary F"/>
</heading>
<content>
<p/>
</content>
</section>
<section eId="section-2933">
<num>29–33</num>
<heading>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618852" marker="F11" class="commentary F"/>
</heading>
<content>
<p/>
</content>
</section>
</part>
<part eId="part-VI" period="#period3">
<num>Part VI</num>
<heading> Stamp Duties</heading>
<section eId="section-34" period="#period2">
<num>34</num>
<heading>
Conveyances on sale,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<subsection eId="section-34-13">
<num>1</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618853" marker="F30" class="commentary F"/>
</p>
</content>
</subsection>
<subsection eId="section-34-4">
<num>4</num>
<intro>
<p>References in this section to an instrument being certified at a particular amount mean that it contains a statement certifying that the transaction effected by the instrument does not form part of a larger transaction or series of transactions in respect of which the amount or value, or aggregate amount or value, of the consideration exceeds that amount; and for this purpose—</p>
</intro>
<paragraph eId="section-34-4-a">
<num>a</num>
<intro>
<p>any sale or contract or agreement for the sale of goods, wares or merchandise shall be disregarded in the case either—</p>
</intro>
<subparagraph eId="section-34-4-a-i">
<num>i</num>
<content>
<p>of an instrument chargeable under the said heading “Conveyance or Transfer on sale”, other than an actual conveyance or transfer of the goods, wares or merchandise (with or without other property); or</p>
</content>
</subparagraph>
<subparagraph eId="section-34-4-a-ii">
<num>ii</num>
<content>
<p>
of an instrument chargeable by reference to that heading under section fifty-nine of the
<noteRef href="#c618854" marker="M3" class="commentary M"/>
Stamp Act 1891 (which makes a contract or agreement for sale of certain property chargeable with duty as if it were an actual conveyance on sale); and
</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="section-34-4-b">
<num>b</num>
<content>
<p>any such statement as aforesaid shall be construed as leaving out of account any matter which in accordance with paragraph (a) of this subsection is to be disregarded.</p>
</content>
</paragraph>
<wrapUp>
<p>
(5)—(7) . . .
<noteRef href="#c618853" marker="F30" class="commentary F"/>
</p>
</wrapUp>
</subsection>
<subsection eId="section-34-8.">
<num>8</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618856" marker="F31" class="commentary F"/>
</p>
</content>
</subsection>
<subsection eId="section-34-910.">
<num>9</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618857" marker="F32" class="commentary F"/>
</p>
</content>
</subsection>
</section>
<section eId="section-35" period="#period3">
<num>35</num>
<heading> Miscellaneous amendments.</heading>
<subsection eId="section-35-13">
<num>1</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618869" marker="F12" class="commentary F"/>
</p>
</content>
</subsection>
<subsection eId="section-35-4">
<num>
<ins class="d30p227 first">
<noteRef href="#c618870" marker="F13" class="commentary attribute F"/>
4
</ins>
</num>
<intro>
<p>
<ins class="d30p227">In section seventy-four of the Finance Act, 1952 (which relieves from stamp duty certain transfers of water undertakings and other property to joint boards or joint committees of local authorities, and certian conveyances and agreements for such transfers)—</ins>
</p>
</intro>
<paragraph eId="section-35-4-a">
<num>
<ins class="d30p227">a</ins>
</num>
<content>
<p>
<ins class="d30p227 last">in paragraph (a) of subsection (1) (which relatews to transfers of water undertaking by order under the Water Act, 1945) after the words “by an order under the Water Act, 1945” there shall be inserted the words “or by or under any local Act of Parliament”, and for the words “to ajoint board or joint committee consisting exclusively of representatives of local authorities” there shall be substituted the words “any other water undertakers”;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-35-4-b">
<num>b</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618871" marker="F14" class="commentary F"/>
</p>
</content>
</paragraph>
<paragraph eId="section-35-4-c">
<num>
<ins class="d30p248 first">
<noteRef href="#c618870" marker="F13" class="commentary attribute F"/>
c
</ins>
</num>
<content>
<p>
<ins class="d30p248 last">in subsection (2) (which relates to contracts and agreements for transfers of water undertakings which are conditional on orders under the Water Act, 1945) after the words “an order under the Water Act,1945” there shall be inserted the words “or under any local Act of Parliament or on the passing of such an Act”.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-35-5">
<num>
<ins class="d30p256 first">
<noteRef href="#c618873" marker="F15" class="commentary attribute F"/>
5
</ins>
</num>
<content>
<p>
<ins class="d30p256">No stamp duty shall be chargeable under or by reference to the heading “Conveyance or Transfer on sale” in the First Schedule to the </ins>
<ins class="d30p256">
<noteRef href="#c618874" marker="M1" class="commentary M"/>
Stamp Act 1891, on any agreement made under section fourteen of the
</ins>
<ins class="d30p256 last">
<noteRef href="#c618875" marker="M2" class="commentary M"/>
New Towns Act 1946, by a development corporation under that Act for the transfer of the whole or part of the water undertaking or sewerage undertaking of that corporation, or on any conveyance, agreement or assignment made, or instrument executed, solely for the purpose of giving effect to such a transfer.
</ins>
</p>
</content>
</subsection>
<subsection eId="section-35-6">
<num>6</num>
<content>
<p>This section shall have effect as from the beginning of August, nineteen hundred and fifty-eight.</p>
</content>
</subsection>
</section>
</part>
<part eId="part-VII">
<num>Part VII</num>
<heading> Miscellaneous</heading>
<section eId="section-36">
<num>36</num>
<heading>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618876" marker="F16" class="commentary F"/>
</heading>
<content>
<p/>
</content>
</section>
<section eId="section-37">
<num>37</num>
<heading>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618877" marker="F17" class="commentary F"/>
</heading>
<content>
<p/>
</content>
</section>
<section eId="section-38">
<num>38</num>
<heading>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618878" marker="F18" class="commentary F"/>
</heading>
<content>
<p/>
</content>
</section>
<section eId="section-39">
<num>39</num>
<heading>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618879" marker="F19" class="commentary F"/>
</heading>
<content>
<p/>
</content>
</section>
<section eId="section-40">
<num>40</num>
<heading> Short title, construction, extent and repeal.</heading>
<subsection eId="section-40-1">
<num>1</num>
<content>
<p>This Act may be cited as the Finance Act 1958.</p>
</content>
</subsection>
<subsection eId="section-40-2">
<num>2</num>
<intro>
<p>
Parts I to
<abbr class="Acronym" title="6">VI</abbr>
of this Act shall be construed as one with the enactments mentioned in this subsection respectively, that is to say—
</p>
</intro>
<paragraph eId="section-40-2-ae">
<num>a</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618880" marker="F20" class="commentary F"/>
</p>
</content>
</paragraph>
<paragraph eId="section-40-2-f">
<num>f</num>
<content>
<p>Part VI with the Stamp Act 1891.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-40-3">
<num>3</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-40-4">
<num>4</num>
<content>
<p>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.</p>
</content>
</subsection>
<subsection eId="section-40-5">
<num>5</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618881" marker="F21" class="commentary F"/>
</p>
</content>
</subsection>
</section>
</part>
<hcontainer name="schedules" eId="d5e432">
<hcontainer name="schedule" eId="schedule-1">
<num>
<noteRef href="#c618882" marker="F22" class="commentary F"/>
<noteRef href="#c618882" marker="F22" class="commentary F"/>
SCHEDULE 1
</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618882" marker="F22" class="commentary F"/>
</p>
</content>
</hcontainer>
<hcontainer name="schedule" eId="schedule-2">
<num>
<noteRef href="#c618883" marker="F23" class="commentary F"/>
<noteRef href="#c618883" marker="F23" class="commentary F"/>
SCHEDULE 2
</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618883" marker="F23" class="commentary F"/>
</p>
</content>
</hcontainer>
<hcontainer name="schedule" eId="schedule-3">
<num>
<noteRef href="#c618884" marker="F24" class="commentary F"/>
<noteRef href="#c618884" marker="F24" class="commentary F"/>
SCHEDULE 3
</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618884" marker="F24" class="commentary F"/>
</p>
</content>
</hcontainer>
<hcontainer name="schedule" eId="schedule-4">
<num>
<noteRef href="#c618885" marker="F25" class="commentary F"/>
<noteRef href="#c618885" marker="F25" class="commentary F"/>
SCHEDULE 4
</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618885" marker="F25" class="commentary F"/>
</p>
</content>
</hcontainer>
<hcontainer name="schedule" eId="schedule-5">
<num>
<noteRef href="#c618886" marker="F26" class="commentary F"/>
<noteRef href="#c618886" marker="F26" class="commentary F"/>
SCHEDULE 5, 6
</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618886" marker="F26" class="commentary F"/>
</p>
</content>
</hcontainer>
<hcontainer name="schedule" eId="schedule-7">
<num>
<noteRef href="#c618887" marker="F27" class="commentary F"/>
<noteRef href="#c618887" marker="F27" class="commentary F"/>
SCHEDULE 7
</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618887" marker="F27" class="commentary F"/>
</p>
</content>
</hcontainer>
<hcontainer name="schedule" eId="schedule-8">
<num>
<noteRef href="#c618888" marker="F28" class="commentary F"/>
<noteRef href="#c618888" marker="F28" class="commentary F"/>
SCHEDULE 8
</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618888" marker="F28" class="commentary F"/>
</p>
</content>
</hcontainer>
<hcontainer name="schedule" eId="schedule-9">
<num>
<noteRef href="#c618889" marker="F29" class="commentary F"/>
<noteRef href="#c618889" marker="F29" class="commentary F"/>
SCHEDULE 9
</num>
<content>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c618889" marker="F29" class="commentary F"/>
</p>
</content>
</hcontainer>
</hcontainer>
</body>
</act>
</akomaNtoso>