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]
Commencement Information
I1Act partly in force at Royal Assent, partly retrospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991.
Textual Amendments
F1Ss. 1, 2 repealed by Purchase Tax Act 1963 (c. 9), Sch. 4 Pt. I
Textual Amendments
F2S. 3 repealed by Finance Act 1960 (c. 44), Sch. 8 Pt. I
Textual Amendments
F3Ss. 4, 5 repealed by Finance Act 1964 (c. 49), Sch. 9
Textual Amendments
F4S. 6 repealed by Alcoholic Liquor Duties Act 1979 (c. 4), Sch. 4 Pt. I
Textual Amendments
F5Ss. 7–9 repealed by Vehicles (Excise) Act 1962 (c. 13), Sch. 8
Textual Amendments
Textual Amendments
F7S. 11 repealed by Dog Licences Act 1959 (c. 55), Sch.
Textual Amendments
Textual Amendments
F9Ss. 25–27 repealed by Finance Act 1965 (c. 25), s. 97(5), Sch. 22 Pt. V
Textual Amendments
F10S. 28 repealed by Finance Act 1969 (c. 32), s. 61(6), Sch. 2 Pt. V
Textual Amendments
F11Ss. 29–33 repealed by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59(5), Sch. 13 Pt. I
(1)—(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12
F13(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)—(7) . . . F12
(8).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14
(9), (10).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15
Textual Amendments
F12S. 34(1)–(3)(5)–(7) repealed by Finance Act 1963 (c. 25), Sch. 14 Pt. IV
F13S. 34(4) repealed (27.7.1999 with effect as mentioned) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2) Notes 1, 2
F14S. 34(8) repealed by Finance Act 1970 (c. 24), Sch. 8 Pt. V
F15S. 34(9) (10) repealed by Finance Act 1963 (c. 25), Sch. 14 Pt. IV
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Textual Amendments
F16S. 35 repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), Sch. 1 Pt. 8
Textual Amendments
F17S. 36 repealed by Finance Act 1960 (c. 44), Sch. 8 Pt. I
Textual Amendments
F18S. 37 repealed by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59(5), Sch. 13 Pt. I
Textual Amendments
F19S. 38 repealed by Finance Act 1977 (c. 36), s. 59(5), Sch. 9 Pt. V
Textual Amendments
F20S. 39 repealed by Statute Law (Repeals) Act 1971 (c. 52), Sch. Pt. VIII
(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)—(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21
(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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22
Textual Amendments
F21S. 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
F22S. 40(5) repealed by Statute Law (Repeals) Act 1974 (c. 22), Sch. Pt. XI
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Textual Amendments
F23Sch. 1 repealed by Statute Law Revision Act 1959 (c. 68)
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Textual Amendments
F24Sch. 2 repealed by Purchase Tax Act 1963 (c. 9), Sch. 4 Pt. I
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Textual Amendments
F25Sch. 3 repealed by Finance Act 1962 (c. 44), s. 34(7), Sch. 11 Pt. I
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Textual Amendments
F26Sch. 4 repealed by Finance Act 1964 (c. 49), Sch. 9
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Textual Amendments
F27Schs. 5, 6 repealed by Income and Corporation Taxes Act 1970 (c. 10), Sch. 16
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Textual Amendments
F28Sch. 7 repealed by Finance Act 1965 (c. 25), s. 97(5), Sch. 22 Pt. V
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Textual Amendments
F29Sch. 8 repealed by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59(5), Sch. 13 Pt. I
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Textual Amendments
F30Sch. 9 repealed by Statute Law (Repeals) Act 1974 (c. 22), Sch. Pt. XI