Finance Act 1966 (c. 18)

Part I U.K. Customs and Excise

1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 U.K.

Textual Amendments

F1 S. 1 repealed (with saving) by S.I. 1977/910

F2 2 Reliefs for shipbuilders in respect of certain duties. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 S. 2 repealed (with effect in accordance with s. 323 of the commencing Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 5

3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3 U.K.

Textual Amendments

F3 S. 3 repealed (with saving) by Finance Act 1977 (c. 36), s. 59(5), Sch. 9 Pt. II

4, 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4 U.K.

Textual Amendments

F4 Ss. 4, 5 repealed by Finance Act 1968 (c. 44), ss. 1(3), 61(10), Sch. 20 Pt. I

6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5 U.K.

Textual Amendments

F5 S. 6 repealed by Hydrocarbon Oil (Customs and Excise) Act 1971 (c. 12), s. 24(2), Sch. 7

7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6 U.K.

Textual Amendments

F6 S. 7 repealed by Finance Act 1978 (c. 42), s. 80(5), Sch. 13 Pt. I

8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7 U.K.

Textual Amendments

F7 S. 8 repealed by Vehicles (Excise) Act 1971 (c. 10), s. 39(5), Sch. 8 Pt. I

9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8 U.K.

Textual Amendments

F8 S. 9 repealed by European Communities Act 1972 (c. 68), s. 4, Sch. 3 Pt. I

10, 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9 U.K.

Textual Amendments

F9 Ss. 10, 11 repealed by Customs and Excise Management Act 1979 (c. 2), s. 177(3), Sch. 6 Pt I

Duties relating to betting and gaming U.K.

12 General Betting Duty. U.K.

(1)—(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10

(6) The pool betting duty shall not be chargeable on any bet made as mentioned in subsection (1)(c) of this section on or after 24th October 1966, and accordingly from that date—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10

(b) paragraph 4(a)(i) of Schedule 5 to the M1 Betting, Gaming and Lotteries Act 1963 (which relates to the disposal of amounts staked by means of a totalisator on a dog racecourse) for the words “pool betting duty” there shall be substituted the words “general betting duty” ;

and as from that date bookmakers’ licence duty shall cease to be charged.

Textual Amendments

F10 S. 12(1)–(6)(a) repealed by Betting and Gaming Duties Act 1972 (c. 25), s. 29(2), Sch. 7

Modifications etc. (not altering text)

C1 The text of Ss. 12, 53(7), Sch. 5 para. 19 and Sch. 13 is in the form in which it was originally enacted; it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

Marginal Citations

M1 1963 c. 2.

13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11 U.K.

Textual Amendments

F11 S. 13 repealed, except as respects any gaming before 1st October 1970, by Finance Act 1970 (c. 24), s. 36(8), Sch. 8 Pt. I

14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12 U.K.

Textual Amendments

F12 S. 14 repealed (1.10.1969) by Finance Act 1969 (c. 32), Sch. 21 Pt. I

Duties relating to betting and gaming U.K.

15 Additional or supplementary provisions as to duties on betting or gaming. U.K.

(1)—(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13

(5) The supplemental provisions set out in Schedule 3 to this Act shall have effect with respect to the duties relating to betting and gaming.

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13

Textual Amendments

F13 S. 15(1)–(4)(6) repealed by Betting and Gaming Duties Act 1972 (c. 25), Sch. 7

16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14 U.K.

Textual Amendments

F14 S. 16 repealed by Finance Act 1967 (c. 54), ss. 1(1)(b), 45(8), Sch. 16 Pt. III

Part II U.K.

17—25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15 U.K.

Textual Amendments

F15 Ss. 17–26, 28, 29(1)–(3) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

Part III U.K. CORPORATION TAX ACTS

26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16 U.K.

Textual Amendments

F16 Ss. 17–26, 28, 29(1)–(3) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

F17 27 Amendments of Corporation Tax Acts. U.K.

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Textual Amendments

F17 S. 27 repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), Sch. 1 Pt. 8

28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18 U.K.

Textual Amendments

F18 Ss. 17–26, 28, 29(1)–(3) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19 U.K.

Textual Amendments

F19 S. 29 repealed by Statute Law (Repeals) Act 1978 (c. 45), s. 1(1), Sch. 1 Pt IX

30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20 U.K.

Textual Amendments

F20 S. 30 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

31, 32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21 U.K.

Textual Amendments

F21 Ss. 31, 32 repealed by Finance Act 1972 (c. 41), Sch. 28 Pt. VI

33, 34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22 U.K.

Textual Amendments

F22 Ss. 33–39 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

Part IV U.K.

35—39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23 U.K.

Textual Amendments

F23 Ss. 33–39 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24 U.K.

Textual Amendments

F24 S. 40 repealed by Finance Act 1969 (c. 32), s. 61(6), sch. 21 Pt. V

Part V U.K.

41, 42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F25 U.K.

Textual Amendments

F25 Ss. 41, 42 repealed (with saving) by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I

43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F26 U.K.

Textual Amendments

F26 S. 43 repealed (with saving) by Capital Gains Tax Act 1979 (c. 14), ss. 157(1), 158, Sch. 6 para. 10(2)(b), Sch. 8

Part VI U.K.

44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F27 U.K.

Textual Amendments

F27 S. 44 repealed by Post Office Act 1969 (c. 48), s. 141, Sch. 11 Pt. II; Finance Act 1972 (c. 41), ss. 122(5), 134(7), Sch. 28 Pts. VIII, IX; Northern Ireland Constitution Act 1973 (c. 36), s. 41(1), Sch. 6 Pt. I

Part VII U.K. Miscellaneous

F28 45 Harbour reorganisation schemes: corporation tax and stamp duty. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F28 S. 45 repealed (with effect in accordance with Sch. 39 para. 18(1) of the commencing Act) by Finance Act 2012 (c. 14), Sch. 39 para. 14

46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F29 U.K.

Textual Amendments

F29 S. 46 repealed by Finance Act 1985 (c. 54, SIF 114), s. 98(6), Sch. 27 Pt. IX(3)

47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F30 U.K.

Textual Amendments

F30 S. 47 repealed by Finance Act 1989 (c. 26, SIF 114), ss. 173, 187(1), Sch. 17 Pt. IX

48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F31 U.K.

Textual Amendments

F31 S. 48 repealed by Post Office Act 1969 (c. 48), s. 141, Sch. 11 Pt. II

49—51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F32 U.K.

Textual Amendments

F32 Ss. 49–51 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F33 U.K.

Textual Amendments

F33 S. 52 repealed by European Communities Act 1972 (c. 68), s. 4, Sch. 3 Pt. II

53 Short title, construction, extent and repeals. U.K.

(1) This Act may be cited as the Finance Act 1966.

(2) In this Act Part I shall be construed as one with the [F34 M2 Customs and Excise Management Act 1979]; . . . F35 ; Part III shall be construed as one with the Corporation Tax Acts; . . . F35 ; . . . F36 ; and so much of Part VII as relates to stamp duties shall be construed as one with the M3 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) Except as otherwise expressly provided, 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) This Act, in so far as it affects the operation of the Sugar Act 1956, shall extend to the Isle of Man.

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F37

(7) The enactments mentioned in Schedule 13 to this Act are hereby repealed to the extent mentioned in the third column of that Schedule, but subject to any provision in relation thereto made at the end of any Part of that Schedule.

Textual Amendments

F34 Words substituted by Customs and Excise Management Act 1979 (c. 2), Sch. 4 para. 12 Table Pt. I

F35 Words repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

F36 Words repealed in relation to deaths occurring after 13.4.1975 and, so far as regards the duties referred to in s. 52(2)(b) of the repealing Act, in relation to any death, by Finance Act 1975 (c. 7, SIF 99:3), ss. 52(2), 59, Sch. 13 Pt. I note (with a saving in s. 52(3) in relation to repayment or allowance in respect of sums paid before 13.3.1975 on account of the said duties)

F37 S. 53(6) repealed by Statute Law (Repeals) Act 1978 (c. 45), s. 1(1), Sch. 1 Pt. IX

Modifications etc. (not altering text)

C2 S. 53(4) amended by Northern Ireland Constitution Act 1973 (c. 36), s. 40

C3 The text of Ss. 12, 53(7), Sch. 5 para. 19 and Sch. 13 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

M2 1979 c. 2.

M3 1891 c. 39.