Chwilio Deddfwriaeth

Finance Act 1959

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  1. Introductory Text

  2. PART I Customs and Excise

    1. 1.Beer

    2. 2.Liquor licences: alteration of amounts of duty

    3. 3.Liquor licences: amendments as to reliefs

    4. 4.Excise licences required for registered clubs: abolition of duty on statements

    5. 5.Abolition of requirements as to monopoly value

    6. 6.Relief from entertainments duty

    7. 7.Rebate on heavy oils

    8. 8.Increased quota for certificated colonial sugar

    9. 9.Extension of Import Duties Act, 1958, s. 5

    10. 10.Excise duties on mechanically propelled vehicles kept, but not used, on roads

    11. 11.Vehicles (excise): hackney carriages

    12. 12.Vehicles (excise): invalid carriages

    13. 13.Agricultural tractors: carriage of produce etc. at agricultural rate of duty

    14. 14.Exemption from excise duty of vehicles for clearing snow, etc.

  3. PART II Purchase Tax

    1. 15.Changes in rates of purchase tax

    2. 16.Relief of certain goods from purchase tax

  4. PART III Income Tax

    1. 17.Charge of income tax for 1959-60

    2. 18.Surtax rates for 1958-59

    3. 19.Alterations in reliefs

    4. 20.Dependent relatives

    5. 21.Restoration of investment allowances, and additional grant of initial allowances in certain cases

    6. 22.Investment allowance where ship purchased before taking over from builder

    7. 23.Purchase and sale of securities: application of ss. 24-26

    8. 24.Purchase and sale of securities: dealers in securities

    9. 25.Purchase and sale of securities: persons entitled to exemptions

    10. 26.Purchase and sale of securities: traders other than dealers in securities

    11. 27.Overseas Trade Corporations: avoidance of disqualification by holding companies

    12. 28.Pension annuity business transacted in Republic of Ireland

    13. 29.Confirmation of double-taxation agreement with Republic of Ireland

  5. PART IV Stamp Duties

    1. 30.Stamp duty on policies of insurance

    2. 31.Upper limit of stamp duty on sales, etc., for less than five pounds

    3. 32.Repeal of Corporation Duty

  6. PART V Miscellaneous

    1. 33.Profits tax: increase of limits on deductions for directors' remuneration

    2. 34.Estate duty: life insurance policies

    3. 35.Estate duty: amendments as to exclusion of donor, or owner of an interest, from possession or benefit

    4. 36.Exchequer advances to nationalised industries and undertakings

    5. 37.Short title, construction, extent and repeal

  7. SCHEDULES

    1. FIRST SCHEDULE

      Beer (Duties and Drawbacks)

      1. PART I Beer other than Black Beer of Gravity of Twelve Hundred degrees or more

        1. Supplementary provisions as to drawbacks

          1. 1.As respects beer the worts whereof before fermentation were of...

          2. 2.The amount of excise drawback allowable shall not exceed by...

          3. 3.The amount of customs drawback allowable shall not exceed the...

      2. PART II Black Beer of Gravity of Twelve Hundred degrees or more

    2. SECOND SCHEDULE

      Modifications consequential on Repeal of Fourth Schedule to Customs and Excise Act, 1952

      1. The Temperance (Scotland) Act, 1913 (3 & 4 Geo. 5. c. 33)

        1. 1.In subsection (1) of section three, for the words from...

        2. 2.After subsection (1) of section three there shall be inserted...

      2. The Licensing Act, 1953 (1 & 2 Eliz. 2. c. 46)

        1. 3.Instead of varying with annual value, the percentage of the...

        2. 4.For the purpose of levying any charge imposed under section...

      3. The Landlord and Tenant Act, 1954 (2 & 3 Eliz. 2. c. 56)

        1. 5.The following shall be substituted for paragraph (d) of subsection...

      4. The Licensing (Scotland) Act, 1959 (7 & 8 Eliz. 2. c. 51)

        1. 6.In subsection (4) of section one hundred and eleven, for...

        2. 7.After subsection (4) of section one hundred and eleven there...

    3. THIRD SCHEDULE

      Consequential amendments as to Vehicle Excise Licences

      1. 1.(1) The Vehicles (Excise) Act, 1949, shall be amended in...

      2. 2.In the Finance Act, 1952, in section seven, at the...

    4. FOURTH SCHEDULE

      Amendments consequential on restoration of investment allowances

      1. The Income Tax Act, 1952 (15 & 16 Geo. 6 & 1 Eliz. 2. c. 10)

        1. 1.In subsection (1) of section two hundred and sixty-five, for...

        2. 2.In subsection (1) of section two hundred and seventy-nine, for...

        3. 3.In section three hundred and six, for the words "...

        4. 4.In sub-paragraph (2) of paragraph 3 of the Fourteenth Schedule,...

      2. The Finance Act, 1954 (2 & 3 Eliz. 2. c. 44)

        1. 5.In section sixteen— (a) in subsections (2) to (4), for...

        2. 6.The following shall be substituted for sub-paragraph (4) of paragraph...

        3. 7.In relation to a sale of machinery or plant after...

      3. The Finance Act, 1958 (6 & 7 Eliz. 2. c. 56.)

        1. 8.Subsection (3) of section fifteen shall not have effect.

    5. FIFTH SCHEDULE

      Supplementary provisions as to investment allowances for dredging

      1. 1.A claim for an investment allowance under subsection (4) of...

      2. 2.Subsection (12) of section sixteen of the Finance Act, 1954...

      3. 3.(1) Subject to the provisions of this paragraph, the Second...

    6. SIXTH SCHEDULE

      Purchase and Sale of Securities: "Appropriate Amount in respect of Interest"

      1. 1.For the purposes of section twenty-four of this Act the...

      2. 2.For the purposes of sections twenty-five and twenty-six of this...

      3. 3.(1) For the purposes of the foregoing paragraphs the appropriate...

      4. 4.Where the securities are of a description such that under...

    7. SEVENTH SCHEDULE

      Agreement between the Government of the United Kingdom and the Government of the Republic of Ireland with respect to certain Exemptions from Tax

      1. Article 1

        1. 1.The said exemptions fall within, and are subject to, the...

        2. 2.Subject as aforesaid the said Agreement of 1926 as amended...

        3. 3.Paragraph (1) of this Article does not relate to cases...

      2. Article 2

    8. EIGHTH SCHEDULE

      Enactments Repealed

      1. PART I Customs, Excise and Purchase Tax Repeals

      2. PART II Repeals relating to Stamp Duty on Insurance Policies

      3. PART III Repeals Relating to Corporation Duty

      4. PART IV Repeals Relating to Estate Duty

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