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Finance Act 1956
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1956 c. 54 (Regnal. 4_and_5_Eliz_2)
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Changes over time for: Finance Act 1956 (without Schedules)
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Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1956.
Changes to Legislation
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1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1U.K.
Textual Amendments
F1S. 1 repealed by Finance Act 1962 (c. 44), s. 34(7), Sch. 11 Pt. I
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2U.K.
Textual Amendments
F2S. 2 repealed by Finance (No. 2) Act 1975 (c. 45), s. 75(5), Sch. 14 Pt. I
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3U.K.
Textual Amendments
F3S. 3 repealed by Statute Law (Repeals) Act 1971 (c. 52)
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4U.K.
Textual Amendments
F4S. 4 repealed by Import Duties Act 1958 (c. 6), s. 16(4), Sch. 7
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5U.K.
Textual Amendments
F5S. 5 repealed by Vehicles (Excise) Act 1962 (c. 13), s. 25(2), Sch. 8
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6U.K.
Textual Amendments
F6S. 6 repealed by Import Duties Act 1958 (c. 6), s. 16(4), Sch. 7
7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7U.K.
Textual Amendments
F7S. 7 repealed by Purchase Tax Act 1963 (c. 9), s. 41(1), Sch. 4 Pt. I
Part IIU.K.
8—21.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8U.K.
Textual Amendments
Part III.U.K.
22—25.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9U.K.
Textual Amendments
F9Pt. III (ss. 22–28), excluding s. 26(2), repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16
26
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10
(2)[F11If, in the event of a dissolution of any . . . F12 registered trade union, any approved annuity as defined in section [F13620(9) of the Income and Corporation Taxes Act 1988] ceases to be paid,] or any contract for the payment of such an annuity fails in whole or in part, no payment shall be made in respect thereof out of the funds of the . . . F12 union to the annuitant or other person entitled to the benefit of the contract, but any sum which, but for this provision, would have been paid to him shall be applied in purchasing for the benefit of the annuitant an annuity (for the like term, and subject to the like conditions against surrender, commutation or assignment) from a person lawfully carrying on in the United Kingdom a business of granting annuities on human life.
(3)—(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10
Textual Amendments
F10Pt. III (ss. 22–28), excluding s. 26(2), repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16
F11Words substituted by Income and Corporation Taxes Act 1970 (c. 10), s. 537(2), Sch. 15 para. 3(1); (by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch. 11 para. 24(1)(a) it is provided that the repeal by that 1992 Act of the Income and Corporation Taxes Act 1970 (c. 10) does not affect the amendment made by Sch. 15 para. 3 of that 1970 Act to s. 26 of the Finance Act 1956 (c. 54))
F12Words repealed by Friendly Societies Act 1974 (c. 46), Sch. 11
F13Words substituted by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 29 para. 32
27, 28.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14U.K.
Textual Amendments
F14Pt. III (ss. 22–28), excluding s. 26(2), repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16
Part IV.U.K.
29–31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15U.K.
Textual Amendments
F15Pt. IV (ss. 29–31) repealed by Finance Act 1965 (c. 25), s. 97(5), Sch. 22 Pt. V
Part V.U.K.
32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16U.K.
Textual Amendments
F16S. 32 repealed by Finance Act 1969 (c. 32), s. 61(6), Sch. 21 Pt. V
33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17U.K.
Textual Amendments
F17S. 33 repealed (with savings) by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I
34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18U.K.
Textual Amendments
F18S. 34 repealed (with savings, which savings are subject to transfers of functions under SI 1981/207; 1984/1814; 1986/600; art 3(1), Sch. 1 Pt. I of 1992/1311) by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I
35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19U.K.
Textual Amendments
F19S. 35 repealed by Finance Act 1969 (c. 32), s. 61(6), Sch. 21 Pt. V
36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20U.K.
Textual Amendments
F20S. 36 repealed (with savings) by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I
Part VI.U.K.
37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21U.K.
Textual Amendments
F21S. 37 repealed by Finance Act 1958 (c. 56), ss. 34(10), 40(5), Sch. 9 Pt. III
38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22U.K.
Textual Amendments
F22S. 38 repealed by Finance Act 1989 (c. 26, SIF 114), s. 187(1), Sch. 17 Pt. IX
39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23U.K.
Textual Amendments
F23S. 39 repealed by Finance Act 1970 (c. 24), s. 36(8), Sch. 8 Pt. V
Part VIIU.K. Miscellaneous
40, 41.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24U.K.
Textual Amendments
F24Ss. 40, 41 repealed (with savings) by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I
42
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
43 Amendment of National Loans Act, 1939.U.K.
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F25
(2)Nothing in any enactment relating to lotteries shall be taken to apply in relation to securities issued under the M1National Loans Act 1939, by reason of any use or proposed use of chance to select particular securities for special benefits, if the terms of the issue provide that the amount subscribed is to be repayable in full in the case of all the securities.
Textual Amendments
F25S. 43(1) repealed by National Loans Act 1968 (c. 13), s. 24(2), Sch. 6 Pt. I
Marginal Citations
44 Short title, etc.U.K.
(1)This Act may be cited as the Finance Act, 1956.
(2)Part I of this Act, . . . F26, shall be construed as one with the Customs and Excise Act, 1952, . . . F26.
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F27
(4)Part II of this Act, in so far as it relates to purchase tax, and Part IV of this Act shall be construed as one with Part III of the M2Finance Act, 1937, and the other enactments relating to the profits tax.
(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F28
(6)Part VI of this Act shall be construed as one with the Stamp Act, 1891.
(7)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.
(8)Subject to the provisions of subsection (5) of section two of this Act, 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.
(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F29
Textual Amendments
F26Words repealed by Purchase Tax Act 1963 (c. 9), s. 41(1), Sch. 4 Pt. I
F28S. 44(5) repealed with savings by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I
Modifications etc. (not altering text)
C1The text of S. 44(2) 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
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