Finance Act 1976

Part IU.K. Customs and Excise

ChapterShort titleExtent of repeal
15 & 16 Geo. 6 & 1 Eliz. 2 c. 44.The Customs and Excise Act 1952.Section 34(1A).
In section 105(1) the word “spirits" where it first occurs.
In section 160(1) the words “or retailer of".
In section 307 the definition of “non-excisable cider".
1967 c. 54.The Finance Act 1967.In Schedule 6, paragraph 2.
1971 c. 12.The Hydrocarbon Oil (Customs & Excise) Act 1971.In Schedule 1, paragraph 6.
1972 c. 68.The European Communities Act 1972.In Schedule 4, paragraph 2(2).
1973 c. 51.The Finance Act 1973.In section 1, in subsection (4) the words from “or any obligation" onwards and in subsection (5)(b) the words “the Hydrocarbon Oil (Customs & Excise) Act 1971 and" and “substitute for any relief under the Act of 1971 such relief as may be specified in the order".
1975 c. 45.The Finance (No. 2) Act 1975.Section 7.
In section 15(6) the definition of “non-excisable cider".
Section 16(6).
In Schedule 3, in paragraph 44(d)(i) the words “and of “non-excisable cider"".

1. The repeals in section 307 of the Customs and Excise Act 1952 and section 15 of and Schedule 3 to the Finance (No. 2) Act 1975 take effect on 6th September 1976.

2. The repeals in section 34 of the Customs and Excise Act 1952, in the European Communities Act 1972 and in section 16 of the Finance (No. 2) Act 1975 take effect on the coming into force of the first regulations under section 15 of this Act.