Finance Act 1958

Section 40.

NINTH SCHEDULE Enactments Repealed

PART I Customs, Excise and Purchase Tax Repeals

Session and Chapter	Short title	Extent of Repeal
17 & 18 Geo. 5. c. 10.	The Finance Act, 1927	Section six.
11 & 12 Geo. 6. c. 49.	The Finance Act, 1948	From the beginning of October, nineteen hundred and fifty-eight, section twenty and in the Eighth Schedule, Part I; and, from the beginning of August, nineteen hundred and fifty-eight, the words " including naphtha and methylic alcohol purified so as to be potable" in the Third Schedule.
12, 13 & 14 Geo. 6. c. 47.	The Finance Act, 1949	Section five; the Third Schedule; and, from the beginning of the year nineteen hundred and fifty-nine, section four and the Second Schedule.
12, 13 & 14 Geo. 6. c. 89.	The Vehicles (Excise) Act, 1949.	Subject to subsection (7) of section seven of this Act, subsections (2), (4) and (6) of section eleven and subsection (3) of section twelve.
15 & 16 Geo. 6. and 1 Eliz. 2. c. 44.	The Customs and Excise Act, 1952.	From the beginning of August, nineteen hundred and fifty-eight, subsection (1) of section one hundred and fifteen.
4 & 5 Eliz. 2. c. 54.	The Finance Act, 1956.	Subject to subsection (7) of section seven of this Act, subsection (4) of section five.
5 & 6 Eliz. 2. c. 49.	The Finance Act, 1957.	From the beginning of October, nineteen hundred and fifty-eight, section eight.
6 & 7 Eliz. 2. c. 6.	The Import Duties Act, 1958.	In the First Schedule, in paragraph 3, sub-paragraph (2) and sub-paragraph (3) from the second " and " onwards.
6 & 7 Eliz. 2. c. 9.	The Entertainments Duty Act, 1958.	In section one, subsection (1) from " of the amount" onwards; section seven; and, except as respects entertainments given on or before the fourth day of October, nineteen hundred and fifty-eight, and except as respects allowances for spoilt and unused stamps, subsection (1)-pf section three from the beginning of paragraph (a) to " ticket" in paragraph (b), in subsection (2) of section three the words "in the case of admission otherwise than by stamped ticket", subsections (3), (4) and (5) of section three and subsection (1) of section six from " and in particular" onwards.

Treasury Orders

Reference	Title	Extent of Repeal
The repeals of Treasury orders shall have effect from the beginning of October nineteen hundred and fifty-eight.
S.I. 1956/383 (1956 II, p. 1927).	The Purchase Tax (Consolidation) Order, 1956.	The whole Order except in so far as it amends Part II of the Eighth Schedule to the Finance Act, 1948.
S.I. 1956/485 (1956 II, p. 1942).	The Purchase Tax (No. 2) Order, 1956.	The whole Order.

PART II Profits Tax Repeals

A. Repeals resulting from this Act

Session and Chapter	Short title	Extent of Repeal
1 Edw. 8. & 1 Geo. 6. c. 54.	The Finance Act, 1937.	In section nineteen, subsections (1) and (5); and, from the beginning of the year nineteen hundred and fifty-nine, paragraph 5 of Part I of the Fifth Schedule, down to the word " and ".
5 & 6 Geo. 6. c. 21.	The Finance Act, 1942.	In section thirty-six, subsection (1) to the word " accordingly ", and subsection (2) from "and ending" onwards; in the Ninth Schedule the words " subsection (1) of section nineteen of the Finance Act, 1937 and ".
9 & 10 Geo. 6. c. 13.	The Finance (No. 2) Act, 1945.	From the beginning of the year nineteen hundred and fifty-nine, the words "and the national defence contribution " in subsection (1) of section thirty-five.
10 & 11 Geo. 6. c. 35.	The Finance Act, 1947.	Section thirty; in subsection (1) of section thirty-two the proviso in the new sub-paragraph (1) of paragraph 7 of the Fourth Schedule to the Finance Act, 1937; section thirty-four; section thirty-five, except subsection (5); sections thirty-six and thirty-seven; in section thirty-eight, in subsection (1), the words " and the gross relevant distributions " in both places in paragraph (a), and the words from " and no distributions " to " as aforesaid" in paragraph (jb), and subsection (2); sections thirty-nine to forty-two; in Part I of the Eighth Schedule, in paragraph 6, paragraph (d) of sub-paragraph (2).
11 &12 Geo. 6. c. 49.	The Finance Act, 1948.	Sections sixty-nine and seventy; in section seventy-one, subsection (2) from " and the said increase " onwards.
14 & 15 Geo. 6. c. 43.	The Finance Act, 1951.	Section twenty-nine (but not so as to confer any new right to relief for losses or to deductions for wear and tear); section thirty-one.
15 & 16 Geo. 6. & 1 Eliz. 2. c. 10.	The Income Tax Act, 1952	In the Twenty-first Schedule, sub-paragraph (5) of paragraph 10.
15 & 16 Geo.6. & 1 Eliz. 2. c. 33.	The Finance Act, 1952.	Section thirty-five; subsection (3) of section sixty-seven.
1 & 2 Eliz. 2. c. 34.	The Finance Act, 1953.	Section twenty-eight.
4 & 5 Eliz. 2. c. 17.	The Finance (No. 2) Act, 1955.	In the Second Schedule, in sub-paragraph (3) of paragraph 3 the words " and subsections (1) and (2) of section thirty-nine ", the word " respectively " and the words " and to persons resident outside the United Kingdom ".
4 & 5 Eliz. 2. c. 54.	The Finance Act, 1956.	In section twenty-nine, subsections (1) and (2); in section thirty, in subsection (3) the words " or distributions " and the words " and about distributions ", and subsections (4) and (5): section thirty-one; the Fourth Schedule except sub-paragraph (1) of paragraph 1.
5 & 6 Eliz. 2. c. 49.	The Finance Act, 1957.	Section forty ; in the Seventh Schedule, paragraphs 4 to 8, paragraph 11 and sub-paragraph (2) of paragraph 12.

B. Repeals of provisions superseded by earlier Acts

Session and Chapter	Short title	Extent of Repeal
These repeals (other than repeals expressed to operate from the beginning of the year nineteen hundred and fifty-nine) shall not affect liability to the profits tax for chargeable accounting periods ending at or before the end of March, nineteen hundred and fifty-eight.
10 & 11 Geo. 6. c. 35.	The Finance Act, 1947	Subsections (2) to (5) of section forty-seven.
11 & 12 Geo. 6. c. 9.	The Finance (No. 2) Act, 1947.	Section seven.
12, 13 & 14 Geo. 6. c. 64.	The Profits Tax Act, 1949	The whole Act.
14 & 15 Geo. 6. c. 43.	The Finance Act, 1951.	Section twenty-eight; the Sixth Schedule.
15 & 16 Geo. 6. & 1 Eliz. 2. c. 33.	The Finance Act, 1952.	In section thirty-three, subsections (2) to (4); the Seventh Schedule.
4 & 5 Eliz. 2. c. 17.	The Finance (No. 2) Act, 1955.	Section two; the Second Schedule, except paragraph 3.

PART III Stamp Duty Repeals

Session and Chapter	Short title	Extent of Repeal
These repeals shall have effect from the beginning of August, nineteen hundred and fifty-eight.
54 & 55 Vict. c. 39.	The Stamp Act, 1891.	In the First Schedule, in the heading " Conveyance or Transfer on sale ", the words from " Where" to the last entry in the second column.
10 Edw. 7. c. 8.	The Finance (1909-10) Act, 1910.	Section seventy-three; section seventy-five, so far as it relates to duty chargeable by reference to the heading " Conveyance or Transfer on sale ".
9 & 10 Geo. 5. c. 35.	The Housing, Town Planning, etc. Act, 1919.	In proviso (b) to paragraph (d) of section forty-nine, the words " shall not be liable to stamp duty and ".
10 & 11 Geo. 5. c. 18.	The Finance Act, 1920.	Subsection (1) of section thirty-six.
10 & 11 Geo. 6. c. 35.	The Finance Act, 1947.	In subsection (2) of section fifty-two, sub-paragraphs (iii) and (viii) of paragraph (a) together with the reference to the said sub-paragraph (iii) in paragraph (c), and sub-paragraph (iv) of paragraph (a), together with the reference to it in paragraph (c) so far as they relate to duty chargeable by reference to the heading " Conveyance or Transfer on sale "; in subsection (1) of section fifty-four the words "the heading 'Conveyance or Transfer on sale "'.
1 & 2 Eliz. 2. c. 34.	The Finance Act, 1953.	Subsection (2) of section thirty-one from the beginning to the words " transfer: and "
4 & 5 Eliz. 2. c. 54.	The Finance Act, 1956.	Section thirty-seven.

PART IV Miscellaneous Repeals

Session and Chapter	Short title	Extent of Repeal
40 & 41 Vict. c. 45.	The Treasury Chest Fund Act, 1877.	The whole Act, but without prejudice to the operation of section four as respects accounts for the financial year 1957-58.
56 & 57 Vict. c. 18.	The Treasury Chest Fund Act, 1893.	The whole Act.
4 & 5 Geo. 5. c. 10.	The Finance Act, 1914.	Section fifteen.
26 Geo. 5. & 1 Edw. 8. c. 43.	The Tithe Act, 1936.	From the second day of October, nineteen hundred and fifty-eight, subsections (1) and (2) of section thirteen, in subsection (1) of section fourteen, the words " one half of " and the words " each instalment payable in ", in subsection (1) of section forty-seven the words " and' payment date'" and in subsection (4) of section forty-seven the words " and any instalment of an annuity "
15 & 16 Geo. 6. & 1 Eliz. 2. c. 10.	The Income Tax Act, 1952.	In, section one hundred and three, in paragraph (c) of subsection (1), the words from " any individual" to " or by"; in section four hundred and forty-eight, in subsection (2), the words from "or to any parts " to the end of the subsection; in section four hundred and seventy-nine, subsection (3).
2 & 3 Eliz. 2. c. 44.	The Finance Act, 1954.	Subsection (4) of section thirty.
3 & 4 Eliz. 2. c. 15.	The Finance Act, 1955.	In section two, subsection (6).
5 & 6 Eliz. 2. c. 49.	The Finance Act, 1957.	In section twelve, subsection (21.
6 & 7 Eliz. 2. c. 19.	The Nationalised Industries Loans Act, 1958.	The whole Act.

Table of Statutes referred to in this Act

Short Title	Session and Chapter
Wills Act, 1837	7 Will. 4 & 1 Vict. c. 26.
Stamp Act, 1891	54 & 55 Vict. c. 39.
Finance Act, 1894	57 & 58 Vict. c. 30.
Small Dwellings Acquisition Act, 1899	62 & 63 Vict. c. 44.
Finance Act, 1908	8 Edw. 7. c. 16.
Finance (1909-1910) Act, 1910	10 Edw. 7& 1 Geo. 5. c. 8.
Finance Act, 1921	11 & 12 Geo. 5. c. 32.
Housing Act, 1925	15 & 16 Geo. 5. c. 14.
Housing (Scotland) Act, 1925	15 & 16 Geo. 5. c. 15.
Finance Act, 1927	17 & 18 Geo. 5. c. 10.
Finance Act, 1930	20 & 21 Geo. 5. c. 28.
Tithe Act, 1936	26 Geo. 5 & 1 Edw. 8.c. 43.
Public Health Act, 1936	26 Geo. 5 & 1 Edw. 8.c. 49.
Housing Act, 1936	26 Geo. 5 & 1 Edw. 8.c. 51.
Finance Act, 1937	1 Edw. 8 & 1 Geo. 6. c. 54.
Finance Act, 1938	1 & 2 Geo. 6. c. 46.
Finance Act, 1939	2 & 3 Geo. 6. c. 41.
Finance Act, 1940	3 & 4 Geo. 6. c. 29.
Finance (No. 2) Act, 1940	3 & 4 Geo. 6. c. 48.
Water Act, 1945	8 & 9 Geo. 6. c. 42.
Finance (No. 2) Act, 1945	9 & 10 Geo. 6. c. 13.
Finance Act, 1946	9 & 10 Geo. 6. c. 64.
New Towns Act, 1946	9 & 10 Geo. 6. c. 68.
Finance Act, 1947	10 & 11 Geo. 6. c. 35.
Local Government (Scotland) Act, 1947	10 & 11 Geo. 6. c. 43.
Finance Act, 1948	11 & 12 Geo. 6. c. 49.
Finance Act, 1949	12, 13 & 14 Geo. 6. c. 47.
Housing Act, 1949	12, 13 & 14 Geo. 6. c. 60.
Housing (Scotland) Act, 1949	12, 13 & 14 Geo. 6. c. 61.
Vehicles (Excise) Act, 1949	12, 13 & 14 Geo. 6. c. 89.
Finance Act, 1950	14 Geo. 6. c. 15.
Housing (Scotland) Act, 1950	14 Geo. 6. c. 34.
Finance Act, 1951	14 & 15 Geo. 6. c. 43.
Tithe Act, 1951	14 & 15 Geo. 6. c. 62.
Income Tax Act, 1952	15 & 16 Geo. 6 & 1 Eliz. 2. c. 10.
Finance Act, 1952	15 & 16 Geo. 6 & 1 Eliz. 2. c. 33.
Customs and Excise Act, 1952	15 & 16 Geo. 6 & 1 Eliz. 2. c. 44.
Finance Act, 1953	1 & 2 Eliz. 2. c. 34.
Finance Act, 1954	2 & 3 Eliz. 2. c. 44.
Finance (No. 2) Act, 1955	4 & 5 Eliz. 2. c. 17.
Finance Act, 1956	4 & 5 Eliz. 2. c. 54.
Road Traffic Act, 1956	4 & 5 Eliz. 2. c. 67.
Finance Act, 1957	5 & 6 Eliz. 2. c. 49.
Housing Act, 1957	5 & 6 Eliz. 2. c. 56.
National Insurance (No. 2) Act, 1957	6 & 7 Eliz. 2. c. 1.
Import Duties Act, 1958	6 & 7 Eliz. 2. c. 6.
Entertainments Duty Act, 1958	6 & 7 Eliz. 2. c. 9.
Overseas Service Act, 1958	6 & 7 Eliz. 2. c. 14.
Nationalised Industries Loans Act, 1958	6 & 7 Eliz. 2. c. 19.
Housing (Financial Provisions) Act, 1958	6 & 7 Eliz. 2. c. 42.