Finance Act 1946

Part VIII. U.K. Miscellaneous.

58 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 U.K.

Textual Amendments

F1 S. 58 repealed (income tax) by Income Tax Act 1952 (c. 10), s. 527, Sch. 25

59–61 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2 U.K.

Textual Amendments

F2 Ss. 59– 61 repealed (with savings) by Income Tax Act 1952 (c. 10), s. 527, Sch. 25

62 Abolition of land tax assessors and income tax assessors, etc. U.K.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

(2) The Treasury are hereby authorised to grant, subject to and in accordance with such conditions as they may prescribe, out of moneys provided by Parliament, annual allowances by way of compensation to any persons employed as assessors immediately before the passing of this Act whose appointments are terminated by subsection (1) of this section.

(3) The Pensions Commutation Acts 1871 to 1882, shall apply to any person to whom a compensation allowance is awarded in pursuance of subsection (2) of this section as if he had retired from a public civil office in consequence of the abolition of his office.

(4), (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

Textual Amendments

F3 S. 62(1)(4)(5) repealed by Income Tax Act 1952 (c. 10), Sch. 25

63 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4 U.K.

Textual Amendments

F4 S. 63 repealed by Exchange Equalisation Account Act 1979 (c. 30), Sch.

64 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5 U.K.

Textual Amendments

F5 S. 64 repealed by National Loans Act 1968 (c. 13), s. 24(2), Sch. 6 Pt. I

65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6 U.K.

Textual Amendments

F6 S. 65 repealed by Statute Law Revision Act 1950 (c. 6)

F7 66 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F7 S. 66 repealed (20.7.1998) by S.I. 1998/1446, reg. 30(2), Sch. 2, Pt. I

67 †Short title, construction extent and repeals. U.K.

(1) This Act may be cited as the Finance Act 1946.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10

(5) Part IV of this Act and so much of Part VII thereof as relates to excess profits tax shall be construed as one with Part III of the Finance (No. 2) Act, 1939.

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11

(7) Part VII of this Act shall be construed as one with the M1 Stamp Act 1891.

(8) 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 by or under any other enactment, including this Act.

(9) Save as otherwise expressly provided, such of the provisions of this Act as relate to matters with respect to which the Parliament of Northern Ireland has power to make laws shall not extend to Northern Ireland.

(10)(11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12

Textual Amendments

F8 S. 67(2) repealed by Statute Law (Repeals) Act 1971 (c. 52)

F9 S. 67(3) repealed by Purchase Tax Act 1963 (c. 9), s. 41(1), Sch. 4 Pt. I

F10 S. 67(4) repealed by Statute Law Revision Act 1953 (c. 5)

F11 S. 67(6) repealed (with savings) by Finance Act 1975 (c. 7), ss. 50. 52(2)(3), 59, Sch. 13 Pt. I

F12 S. 67(10)(11) repealed by Statute Law Revision Act 1950 (c. 6)

Modifications etc. (not altering text)

C1 Unreliable Margin note.

C2 The text of s. 67(5) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

Marginal Citations

M1 1891 c. 39.