Finance Act 1961

Part I U.K. Customs and Excise

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

Textual Amendments

F1 S. 1 repealed by Finance Act 1964 (c. 49, SIF 114), ss. 9, 26(7), Sch. 9: Statute Law (Repeals) Act 1971 (c. 52)

F2 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F2 S. 2 repealed by Hydrocarbon Oil (Customs & Excise) Act 1971 (c. 12), s. 24(2), Sch. 7: Statute Law (Repeals) Act 1971 (c. 52)

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

Textual Amendments

F3 S. 3 repealed by Hydrocarbon Oil (Customs & Excise) Act 1971 (c. 12), s. 24(2), Sch. 7

F4 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F4 S. 4 repealed by Betting Duties Act 1963 (c. 3), s. 6(1), Sch. 3

F5 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F5 S. 5 repealed by Betting Duties Act 1963 (c. 3), s. 6(1), Sch. 3: Isle of Man Act 1979 (c. 58, SIF 29:4), Sch. 2

F6 6—8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F6 Ss. 6—8 repealed by Vehicles (Excise) Act 1962 (c.13), s. 25(2), Sch. 8

F7 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F7 S. 9, Schs. 3, 4 repealed by Excise Duties (Surcharges or Rebates) Act 1979 (c. 8 SIF 40:1 ), s. 4(3), Sch. 2

F8 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F8 S. 10 repealed by Statute Law (Repeals) Act 1971 (c. 52)

F9 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F9 S. 11 repealed by Customs and Excise Management Act 1979 (c. 2 SIF 40:1), s. 177(3), Sch. 6 pt. 1

F10 12—29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F10 Ss. 12—29 repealed by Income and Corporation Taxes Act 1970 (c. 10), ss. 538(1), 539(1), Sch. 16

F11 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F11 Ss. 30, Sch. 5 repealed by Statute Law Revision (Consequential Repeals) Act 1965 (c. 55)

X1 31 Increase of rate of profits tax. U.K.

As from the beginning of April, nineteen hundred and sixty-one, the rate at which the profits tax is to be charged by virtue of subsection (1) of section twenty-five of the Finance Act, 1958, shall be increased from twelve and a half per cent.to fifteen per cent.

Editorial Information

X1 The text of Ss.31, 32 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.

32 Excess profits tax, excess profits levy and special contribution: terminal date for making assessments. U.K.

F12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F12 S. 32 repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), s. 1(1), Sch. 1 Pt. 8

F13 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F13 S.33 repealed by Finance Act 1970 (c. 24 SIF 12:1), s. 36(8),Sch. 8 pt. V

F14 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F14 S. 34 repealed by Finance Act 1986 (c. 41 SIF 65), s.114, Sch. 23 pt. IX

F15 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F15 S. 35 repealed by National Debt Act 1972 (c. 65 SIF 99), s.17(1), Sch.

F16 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F16 S. 36 repealed by National Loans Act 1968 (c. 13 SIF 99:3), s. 24(2), Sch. 6 pt. I

Part III U.K. General And Supplementary

37 Short title, interpretation, construction, extent and repeal. U.K.

(1) This Act shall be cited as the Finance Act 1961.

F17 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Part I of this Act shall be construed as one with [F18 the M1 Customs and Excise Management Act 1979]. . .

(4) 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.

(5) 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.

F17 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F17 S. 37 repealed in part by Income and Corporation Taxes Act 1970 (c. 10), ss. 538(1), 539(1),Sch.16; Finance Act 1970 (c. 24 SIF 12:1), s.36(8), Sch.8 pt. V; Statute Law (Repeals) Act 1974 (c. 22); Customs and Excise Management Act 1979 (c. 2 SIF 40:1), s. 177(3), Sch. 6 pt. 1

F18 Words substituted by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), Sch. 4 para. 12 Table Pt. I

Modifications etc. (not altering text)

C1 S. 37 amended by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), s. 177(1), Sch. 4 para. 12 Table Pt. 1

Marginal Citations

M1 1979 c. 2.