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Finance Act 1963

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This is the original version (as it was originally enacted).

Section 73.

SCHEDULE 14General Repeals

PART ICustoms and Excise Repeals

ActExtent of RepealOperation
1.

The repeal of section 2 of the Finance Act 1957 shall not affect the operation of subsection (1) of that section, so far as it invalidates licences issued before the 1st October 1963, or the operation of subsections (6) to (8) of that section, so far as they relate to the repayment of duty on licences so issued.

2.

Section 38(2) of the Interpretation Act 1889 shall apply to the above repeal of enactments contained in this Act as if they had been repealed by another Act.

The Finance Act 1951 (c. 43).In section 4(1), paragraph (a) and in paragraph (b) the words " in containers in which there are more than 30 matches ".From the 1st September 1963.
The Customs and Excise Act 1952 (c. 44).In section 134(3) the words from the beginning of the proviso to the end of the subsection.From the passing of this Act.
Sections 187 to 189.From the 4th April 1963.
In section 307(1), in the definition of " brewer ", the words " and ' private brewer ' ", the word " respectively " and the words " and a person holding such a licence as a private brewer ".From the passing of this Act.
In section 307(1), in the definition of " tobacco dealer " and " tobacco manufacturer " the words " 'tobacco dealer' and ", the words " under section one hundred and eighty-seven and " and the word " respectively ".From the 4th April 1963.
Schedule 2, Part II.From the passing of this Act.
The Finance Act 1957 (c. 49).Section 2.From the 1st October 1963, but subject to the saving set out below.
The Finance Act 1960 (c. 44).Section 6.From the 4th April 1963.
In section 9(4), and in paragraph 3 of Part II of Schedule 2, the word " heavy ".From the passing of this Act.
The Finance Act 1962 (c. 44).Section 1(3).From the passing of this Act.
In section 2(1)(b), the words from " at" where it first occurs to " matches, and ", and the words " in containers in which there are more than 30 matches ".From the 1st September 1963.
The Finance Act 1963 (c. 25).In Schedule 1, the first entry in column 3 and the first entry in column 4.From the 1st September 1963.

PART IIIncome Tax Repeals

ChapterShort TitleExtent of Repeal
The above repeals shall have effect as respects tax for the year 1963-64 and subsequent years of assessment.
3 & 4 Eliz. 2. c. 15.The Finance Act 1955.Section 2(3).
4 & 5 Eliz. 2. c. 54.The Finance Act 1956.In section 40(1), in the proviso, the word " or ".
5 & 6 Eliz. 2. c. 49.The Finance Act 1957.Section 12(4).
In section 23(1), the proviso.
6 & 7 Eliz. 2. c. 56.The Finance Act 1958.Section 14(2).
7 & 8 Eliz. 2. c. 58.The Finance Act 1959.Section 27.
9 & 10 Eliz. 2. c. 36.The Finance Act 1961.Section 16.
In section 23, subsections (2) to (6).
In section 26, subsections (2) and (3).

PART IIIRepeal Relating to Estate Duty

ChapterShort TitleExtent of Repeal
The above repeal shall have effect as respects deaths occurring or after the 4th April 1963.
10 & 11 Eliz. 2. c. 44.The Finance Act 1962.Section 27(1).

PART IVStamp Duty Repeals

ChapterShort TitleExtent of Repeal
The above repeals shall come into force on 1st August 1963.
23 & 24 Vict. c. 5.The Indian Securities Act 1860.Section 2.
33 & 34 Vict. c. 71.The National Debt Act 1870.Section 71.
40 & 41 Vict. c. 59.The Colonial Stock Act 1877.Section 8.
54 & 55 Vict. c. 39.The Stamp Act 1891.Section 76.
In section 77, subsections (3) and (4).
Section 78.
Section 84.
Section 107.
Section 108.
In section 109, subsection (2).
In Schedule 1, the heading " Conveyance or Transfer whether on sale or otherwise "; in the heading " Conveyance or Transfer on sale " and in the heading " Conveyance or Transfer by way of security ", the words " (except such stock as aforesaid) ", in the heading " Lease or Tack " paragraph (1), in the heading " Marketable Security " paragraph (1)(a) and (c) and paragraphs (3) and (4), and the heading " Share Warrant and stock Certificate to Bearer "
58 & 59 Vict. , c. 16.The Finance Act 1895.Section 14.
62 & 63 Vict. c. 9.The Finance Act 1899.Section 4.
In section 5, subsection (1) and in subsection (2) the words down to " that section; and ", and the words " under this section ".
Section 6.
10 Edw. 7 & 1 Geo. 5. c. 8.The Finance (1909-10) Act 1910.Section 75.
Section 76.
1 & 2 Geo. 5. c. 48.The Finance Act 1911.Section 13.
10 & 11 Geo. 5. c. 18.The Finance Act 1920.Section 38.
26 Geo. 5 & 1 Edw. 8. c. 34.The Finance Act 1936.Section 28.
2 & 3 Geo. 6. c. 41.The Finance Act 1939.In section 37, subsection (5) and in subsection (6) the defini­tions of " stock " and " guar­anteed stock ".
7 & 8 Geo. 6. c. 23.The Finance Act 1944.Section 44.
9 & 10 Geo. 6. c. 23.The Finance Act 1946.Section 55.
In section 57, in the definition of " certificate to bearer " the words from " or the delivery of which " to the end.
10 & 11 Geo. 6. c. 35.The Finance Act 1947.In section 52, subsections (1) and (2) except so far as they relate to the duty chargeable under sections 77 and 79 of the Finance (1909-10) Act 1910.
Section 53 except subsection (4).
Section 54(1) and (2).
Section 55.
14 Geo. 6. c. 15.The Finance Act 1950.Section 37.
Section 38.
1 & 2 Eliz. 2. c. 34.The Finance Act 1953.Section 31(2).
6 & 7 Eliz. 2. c. 56.The Finance Act 1958.Section 34 except subsections (4) and (8).
7 & 8 Eliz. 2. c. 58.The Finance Act 1959.Section 31.
9 & 10 Eliz. 2. c. 36.The Finance Act 1961.Section 34(2).

PART VLand Tax Redemption Repeals

ChapterShort TitleExtent of Repeal
The above repeals shall come into force on the passing of this Act.
42 Geo. 3. c. 116.The Land Tax Redemption Act 1802.From the beginning of the Act to section 77.
Section 78 from the beginning of the section to the words " forthwith extinguished ".
Section 79 from the beginning of the section to the words " forthwith extinguished ".
Sections 80 and 81.
Section 82 from the beginning of the section to the words " borne in future ".
Sections 83 and 84.
In section 114 the proviso.
Sections 131 to 139.
Sections 143 to 149.
In section 155 the words from the beginning of the section to " purchased as aforesaid " and the words from " and the rest of such manors " to the end of the section.
Section 164 onwards to the end of the Act..
45 Geo. 3. c. 77.The Land Tax Redemption Act 1805.The whole Act
50 Geo. 3. c. 58.The Land Tax Redemption Act 1810.Section 2 from the beginning of the section to the words " forthwith extinguished ".
53 Geo. 3. c. 123.The Land Tax Redemption Act 1813.Sections 1 to 12.
Section 13 except as respects money arising from compulsory redemption under section 39 of the Finance Act 1949.
Sections 14 to 22.
Section 26 from the beginning of the section to the words " with any other living " in the second place where they occur.
Section 27.
Section 28 from the beginning of the section to the words " forthwith extinguished ".
Section 29 onwards to the end of the Act.
54 Geo. 3. c. 173.The Land Tax Redemption Act 1814.The whole Act.
57 Geo. 3. c. 100.The Land Tax Redemption Act 1817.The whole Act except sections 20 and 21.
5 Geo. 4. c. 78.The Duchy of Cornwall Act 1824.The whole Act.
1 & 2 Vict. c. 58.The Land Tax Redemption Act 1838.The whole Act.
8 & 9 Vict. c. 118.The Inclosure Act 1845.In section 138 the words " the land tax or of ".
16 & 17 Vict. c. 90.The Land Tax Redemption (Investment) Act 1853.The whole Act except as respects money arising from compulsory redemption under section 39 of the Finance Act 1949.
16 & 17 Vict. c. 117.The Land Tax Redemption (No. 2) Act 1853.The whole Act.
59 & 60 Vict. c. 28.The Finance Act 1896.Part VI except sections 33 and 36.
Section 33 except paragraph (a).
In section 36, paragraph (1).
In section 39 the words from " Part Six " to the end of the section.
12, 13 & 14 Geo. 6. c. 47.The Finance Act 1949.Section 41.

PART VIOther Land Tax Repeals

ChapterShort TitleExtent of Repeal
The above repeals shall come into force on 1st October 1963, and shall not affect the operation of any enactment in relation to land tax chargeable for the year from 25th March 1962 to 24th March 1963 or for any earlier period, or in relation to the collection or recovery of any such tax.
38 Geo. 3. c. 5.The Land Tax Act 1797.The whole Act except sections 30 and 31.
38 Geo. 3. c. 48.The Land Tax Commissioners Act 1798.The whole Act.
7 & 8 Geo. 4. c. 17.The Distress (Costs) Act 1827.The words " land tax " .
7 & 8 Geo. 4. c. 75.The Land Tax Commissioners Act 1827.The whole Act.
9 Geo. 4. c. 38.The Land Tax Commissioners Act 1828.The whole Act.
3 & 4 Will. 4. c. 13.The Public Revenue (Scotland) Act 1833.In section 1 the words "land tax or ".
Section 4.
In section 8 the words " and land tax ".
8 & 9 Vict. c. 18.The Lands Clauses Consolidation Act 1845.In section 69 the words " the purchase or redemption of the land tax or ".
8 & 9 Vict. c. 19.The Lands Clauses Consolidation (Scotland) Act 1845.In section 67 the words " the purchase or redemption of the land tax or ".
20 & 21 Vict. c. 58.The Lands Valuation ("Scotland") Act 1857.In section 3 the words " or the land tax ".
23 & 24 Vict. c. 112.The Defence Act 1860.In section 33 the words " land tax".
43 & 44 Vict. c. 19.The Taxes Management Act 1880.The whole Act.
46 & 47 Vict. c. 55.The Revenue Act 1883.Sections 12 and 13.
47 & 48 Vict. c. 62.The Revenue Act 1884.Section 7.
51 & 52 Vict. c. 20.The Glebe Lands Act 1888.In section 4(2)(b) the words " land tax ".
52 & 53 Vict. c. 42.The Revenue Act 1889.Section 14.
52 & 53 Vict. c. 50.The Local Government (Scotland) Act 1889.Section 102.
55 & 56 Vict. c. 25.The Taxes (Regulation of Remuneration) Amendment Act 1892.The whole Act.
61 & 62 Vict. c. 10.The Finance Act 1898.Part IV.
6 Edw. 7. c. 52.The Land Tax Commissioners Act 1906.The whole Act.
10 & 11 Geo. 5. c. 18.The Finance Act 1920.Section 63.
11 & 12 Geo. 5. c. 32.The Finance Act 1921.Section 64.
15 & 16 Geo. 5. c. 18.The Settled Land Act 1925.In section 73(1)(ii) the words " land-tax ".
15 & 16 Geo. 5. c. 20.The Law of Property Act 1925.In section 1(2)(d) the words " Land tax ".
15 & 16 Geo. 5. c. 21.The Land Registration Act 1925.In section 70(1)(e) the words " Land tax ".
15 & 16 Geo. 5. c. 24.The Universities and College Estates Act 1925.In section 26(1)(ii) the words " land-tax ".
15 & 16 Geo. 5. c. 87.The Tithe Act 1925.Section 8(2).
In section 10(4) the words " land tax or other ".
17 & 18 Geo. 5. c. 10.The Finance Act 1927.Section 54.
18 & 19 Geo. 5. c. 17.The Finance Act 1928.Section 33.
21 & 22 Geo. 5. c. 28.The Finance Act 1931.Section 37.
23 & 24 Geo. 5. c. 41.The Administration of Justice (Scotland) Act 1933.In section 7 the words " the Taxes Management Act 1880 ".
1 & 2 Geo. 6. c. 46.The Finance Act 1938.Section 52.
2 & 3 Geo. 6. c. 75.The Compensation (Defence) Act 1939.In section 2(2) the words " and the enactments relating to land tax ".
5 & 6 Geo. 6. c. 21.The Finance Act 1942.Section 42.
Schedule 10 Part II.
9 & 10 Geo. 6. c. 13.The Finance (No. 2) Act 1945.Section 60(1).
Schedule 9.
12, 13 & 14 Geo. 6. c. 47.The Finance Act 1949.Sections 37 and 38.
Section 42(1), (2), (3), (5).
Section 43 but not so as to affect regulations made under that section before the passing of this Act.
Section 44(2)(a) including the word " and ".
Section 45(3).
14 & 15 Geo. 6. c. 39.The Common Informers Act 1951.In the Schedule the entry relating to the Land Tax Commissioners Act 1798.
15 & 16 Geo. 6. & 1 Eliz. 2. c. 10.The Income Tax Act 1952.In section 461, in subsection (1) and in subsection (2), the words " and land tax "
10 & 11 Eliz. 2. c. 44.The Finance Act 1962.Section 27(2).

PART VIIIrish Land Purchase Repeals

ChapterShort TitleExtent of Repeal
The above repeals shall come into force one month after the date fixed by the Treasury under this Act for the redemption of Guaranteed Land Stock.
54 & 55 Vict. c. 48.The Purchase of Land (Ireland) Act 1891.Sections 1, 2 and 4.
55 & 56 Vict. c. 48.The Bank Act 1892.In section 4(6), the words " and Guaranteed Land stock", the word "two", the words " in the case of the , Local Loans stock " and the words from " and in the case" to the end of the section.
10 & 11 Geo. 5. c. 67.The Government of Ireland Act 1920.In section 26(5), in the definition of " purchase annuities " the words from " in addition " to " 1891 " where it first occurs.
25 & 26 Geo. 5. c. 21.The Northern Ireland Land Purchase (Winding Up) Act 1935.In Schedule 2, paragraph (a), the words " the Land Purchase Account".
1 & 2 Geo. 6. c. 25.The Eire (Confirmation of Agreements) Act 1938.In Schedule 2, paragraph 1.
5 & 6 Geo. 6. c. 21.The Finance Act 1942.In Schedule 11, Part I, the words " Guaranteed Land Stock ".
7 & 8 Eliz. 2. c. 6.The National Debt Act 1958.In section 15(1), the words " Guaranteed Land Stock ".

PART VIIIMiscellaneous Repeals

ChapterShort TitleExtent of Repeal
The first three of the above repeals shall come into force on such date as may be prescribed by regulations under section 71 of this Act, and the last of those repeals shall come into force on the passing of this Act.
33 & 34 Vict. c. 71.The National Debt Act 1870.Part V except so far as it applies to stock certificates and coupons issued thereunder and outstanding on the date of repeal.
55 & 56 Vict. c. 39.The National Debt (Stockholders Relief) Act 1892.Section 7.
6 & 7 Geo. 5. c. 24.The Finance Act 1916.Section 65.
8 & 9 Eliz. 2. c. 44.The Finance Act 1960.Section 78.

Table of Statutes referred to in this Act

Short TitleChapter
Indian Securities Act 186023 & 24 Vict. c. 5.
National Debt Act 187033 & 34 Vict. c. 71.
National Debt (Conversion) Act 188851 & 52 Vict. c. 2.
Interpretation Act 188952 & 53 Vict. c. 63.
Stamps Act 189154 & 55 Vict. c. 38.
Purchase of Land (Ireland) Act 189154 & 55 Vict. c. 48.
Finance Act 189457 & 58 Vict. c. 30.
Finance Act 189962 & 63 Vict. c. 9.
Finance Act 19077 Edw. 7. c. 13.
Finance (1909-10) Act 1910.10 Edw. 7. & 1 Geo. 5. c. 8.
Government of Ireland Act 192010 & 11 Geo. 5. c. 67.
Finance Act 192111 & 12 Geo. 5. c. 32.
Trustee Act 192515 & 16 Geo. 5. c. 19.
Finance Act 192818 & 19 Geo. 5. c. 17.
Land Drainage Act 193020 & 21 Geo. 5. c. 44.
Local Government Act 193323 & 24 Geo. 5. c. 51.
Finance Act 1936 .26 Geo. 5 & 1 Edw. 8. c. 8.
Tithe Act 193626 Geo. 5 & 1 Edw. 8. c. 43.
Finance Act 19371 Edw. 8 & 1 Geo. 6. c. 54.
Finance Act 19381 & 2 Geo. 6. c. 46.
London Government Act 19392 & 3 Geo. 6. c. 40.
Finance Act 19392 & 3 Geo. 6. c. 41.
Finance Act 19447 & 8 Geo. 6. c. 23.
Finance Act 19469 & 10 Geo. 6. c. 23.
New Towns Act 19469 & 10 Geo. 6. c. 68.
Exchange Control Act 194710 & 11 Geo. 6. c. 14.
Finance Act 194710 & 11 Geo. 6. c. 35.
War Damage (Public Utility Undertakings, &c.) Act 1949.12, 13 & 14 Geo. 6. c. 36.
Finance Act 194912, 13 & 14 Geo. 6. c. 47.
Housing (Scotland) Act 195014 Geo. 6. c. 34.
Finance Act 195114 & 15 Geo. 6. c. 43.
Income Tax Act 195215 & 16 Geo. 6 & l Eliz. 2. c. 10.
Finance Act 195215 & 16 Geo. 6 & l Eliz.2. c. 33.
Customs and Excise Act 195215 & 16 Geo. 6 & l Eiiz. 2. c. 44.
Finance Act 19531 & 2 Eliz. 2. c. 34.
Finance Act 19542 & 3 Eliz. 2. c. 44.
Finance Act 19553 & 4 Eliz. 2. c. 15.
Pensions (India, Pakistan and Burma) Act 19553 & 4 Eliz. 2. c. 22.
Finance Act 19564 & 5 Eliz. 2. c. 54.
Finance Act 19575 & 6 Eliz. 2. c. 49.
Housing Act 19575 & 6 Eliz. 2. c. 56.
Drainage Rates Act 19586 & 7 Eliz. 2. c. 37.
Finance Act 19586 & 7 Eliz. 2. c. 56.
National Debt Act 19587 & 8 Eliz. 2. c. 6.
Pensions (Increase) Act 1959.7 & 8 Eliz. 2. c. 50.
Finance Act 19597 & 8 Eliz. 2. c. 58.
Local Employment Act 19608 & 9 Eliz. 2. c. 18.
European Free Trade Association Act 19608 & 9 Eliz. 2. c. 19.
Finance Act 19608 & 9 Eliz. 2. c. 44.
Charities Act 19608 & 9 Eliz. 2. c. 58.
Finance Act 19619 & 10 Eliz. c. 36.
Rating and Valuation Act 1961..9 & 10 Eliz. 2. c. 45.
Land Drainage Act 19619 & 10 Eliz. 2. c. 48.
Finance Act 1962 .10 & 11 Eliz. 2. c. 44.
Pipe-lines Act 196210 & 11 Eliz. 2. c. 58.
Pensions (Increase) Act 196211 Eliz. 2. c. 2.
Betting, Gaming and Lotteries Act 19631963 c. 2.

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