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E+W+S+N.I.

Finance Act 1963

1963 CHAPTER 25

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.

[31st July 1963]X1

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Editorial Information

X1The text of sections 55–67, 73(1)(2)(4)–(6), Sch. 11 was taken from SIF group 114 (Stamp Duty); sections 71, 73(1)(5)(6)(8), Sch. 14 from SIF group 99:3 (Public Finance and Economic Controls: National Debt); sections 5, 73(1)(5)(6) from SIF group 40:1 (Customs and Excise: Customs and Excise Duties): provisions omitted from SIF have been dealt with as referred to in other commentary.

Extent Information

E1For extent of this Act see s. 73(6)

Modifications etc. (not altering text)

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.

Part IE+W+S+N.I. Customs and Excise

1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1E+W+S+N.I.
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F1S. 1 repealed by Finance Act (c. 49), s. 26(7), Sch. 9

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Amendments (Textual)

F1S. 1 repealed by Finance Act (c. 49), s. 26(7), Sch. 9

2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2E+W+S+N.I.
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3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3E+W+S+N.I.
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4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4E+W+S+N.I.
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5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5E+W+S+N.I.
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6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6E+W+S+N.I.
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7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7E+W+S+N.I.
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8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8E+W+S+N.I.
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9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9E+W+S+N.I.
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Part IIE+W+S+N.I.

10—51.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10E+W+S+N.I.
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Part IIIE+W+S+N.I.

52—54.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11E+W+S+N.I.
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Amendments (Textual)

Part IVE+W+S+N.I. Stamp Duties

Reduction of dutiesE+W+S+N.I.

[F1255 Reduced duty on conveyance or transfer on sale.E+W+S+N.I.
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Amendments (Textual)

F12S. 55 repealed (27.7.1999) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2)

(1)Subject to subsections [F13(1A) to] (3) below and to the following provisions of this Part of this Act, the stamp duty chargeable under the heading “Conveyance or Transfer on sale” in Schedule 1 to the M1Stamp Act 1891 shall be charged by reference to the amount or value of the consideration for the sale at the following rates, that is to say—

[F14(a)where the amount or value of the consideration is [F15£60,000] or under and the instrument is certified, as described in section 34(4) of the Finance Act M21958, at [F15£60,000], nil;

[F16(b)where paragraph (a) above does not apply and—

(i)the amount or value of the consideration does not exceed £500, and

(ii)the instrument is certified as described in section 34(4) of the M3Finance Act 1958 at £250,000,

the rate of 50p for every £50 or part of £50 of the consideration;

(c)where paragraph (a) above does not apply and—

(i)the amount or value of the consideration exceeds £500 but does not exceed £250,000, and

(ii)the instrument is certified as described in section 34(4) of the Finance Act 1958 at £250,000,

the rate of £1 for every £100 or part of £100 of the consideration;]

(d)where paragraphs (a) to (c) above do not apply and—

(i)the amount or value of the consideration does not exceed £500,000, and

(ii)the instrument is certified as described in section 34(4) of the Finance Act 1958 at £500,000,

the rate of [F17£2.50p] for every £100 or part of £100 of the consideration; and

(e)in any other case the rate of [F18£3.50p]for every £100 or part of £100 of the consideration;]

and any duty chargeable by reference to that heading shall be charged accordingly.

(1A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19

(2)In relation to duty chargeable [F20by reference to the heading mentioned in subsection (1) above] by virtue of the heading “Lease or Tack” in the said Schedule 1 in a case where part of the consideration consists of rent and that rent exceeds [F21£600] a year, subsection (1) above shall have effect [F22as if[F23(a)]paragraph (a) and, in paragraphs (b) and (c), the words “paragraph (a) above does not apply and” were omitted]. [F24and

(b)in paragraph (d) for the words “paragraphs (a) to (c)” there were substituted the words “paragraphs (b) and (c)”.]

(3)Nothing in this section shall affect any enactment imposing an upper limit on the amount of duty chargeable ad valorem.

(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F25]

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Amendments (Textual)

F14S. 55(1)(a)–(c) substituted by virtue of Finance Act 1984 (c. 43, SIF 114), s. 109(1)

F15Words in s. 55(1) substituted (retrospective to 23.3.1993 with application to instruments executed on or after 16.3.1993 and before 23.3.1993 and not stamped before 23.3.1993 and instruments executed on or after 23.3.1993) by 1993 c. 34, s. 201(1)(a)(2)(4).

F16S. 55(1)(b)-(e) substituted (8.7.1997) for s. 55(1)(b)(c) by 1997 c. 58, s. 49(2)(6)(7) (with s. 3(3))

F17Words in s. 55(1)(d) substituted (retrospective to 16.3.1999 with effect as mentioned in s. 111(4) of the amending Act) by 1999 c. 16, ss. 111(2)(5), 123(4)

F18Words in s. 55(1)(e) substituted (retrospective to 16.3.1999 with effect as mentioned in s. 111(4) of the amending Act) by 1999 c. 16, ss. 111(3)(5), 123(4)

F21Words in s. 55(2) substituted (retrospective to 23.3.1993 with application to instruments executed on or after 16.3.1993 and before 23.3.1993 and not stamped before 23.3.1993 and instruments executed on or after 23.3.1993) by 1993 c. 34, s. 201(1)(b)(2)(4).

F23Word in s. 55(2) inserted (8.7.1997 with application as mentioned) by 1997 c. 58, s. 49(4)(a)(6)(7) (with s. 3(3))

F24S. 55(2)(b) and the word preceding it inserted (8.7.1997 with application as mentioned) by 1997 c. 58, s. 49(4)(b)(6)(7) (with s. 3(3))

Modifications etc. (not altering text)

Marginal Citations

[F2656 Reduced duty on leases.E+W+S+N.I.
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Amendments (Textual)

F26S. 56 repealed (27.7.1999) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2)

(1), (2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F27

(3)For the purposes of the said heading a lease granted for a fixed term and thereafter until determined shall be treated as a lease for a definite term equal to the fixed term together with such further period as must elapse before the earliest date at which the lease can be determined; and section 75 of the said Act of 1891 (agreements for leases) shall be construed accordingly.

(4)Section 76, subsections (3) and (4) of section 77 and section 78 of the said Act of 1891 shall cease to have effect.]

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Amendments (Textual)

Modifications etc. (not altering text)

C5The “said heading” means the heading “Lease or Tack” in Stamp Act 1891 (c. 39), Sch. 1

C6The text of ss. 56(4), 59(5), 68, 73(9) 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.

[F2857 Miscellaneous reductions.E+W+S+N.I.
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Amendments (Textual)

F28S. 57 repealed (27.7.1999) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2)

(1)The rates of stamp duty chargeable under or by reference to the following headings or parts of headings in Schedule 1 to the Stamp Act 1891, that is to say—

  • Bond, Covenant or Instrument of any kind whatsoever

  • . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F29

  • Mortgage, Bond, Debenture, Covenant and Warrant of Attorney,

  • . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F30

shall be those at which the duty would be chargeable if section 52 of the M4Finance Act 1947 (which doubled the rates) had not been enacted.

(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F31]

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Amendments (Textual)

F29Words repealed with saving by Finance Act 1973 (c. 51),s. 59(7), Sch. 22 Pt. V

Marginal Citations

58. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F32E+W+S+N.I.
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Amendments (Textual)

F32S. 58 repealed by Finance Act 1974 (c. 30), Sch. 14 Pt. VII; and expressed to be repealed (27.7.1999) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2)

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Amendments (Textual)

F32S. 58 repealed by Finance Act 1974 (c. 30), Sch. 14 Pt. VII; and expressed to be repealed (27.7.1999) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2)

Bearer InstrumentsE+W+S+N.I.

[F3359 Stamp duty on bearer instruments.E+W+S+N.I.
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Amendments (Textual)

F33S. 59 repealed (27.7.1999) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2)

(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F34

(2)—(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F35

(5)Section 44 of the Finance Act 1944 (repayment of transfer duty in case of securities transferable by delivery) shall cease to have effect.]

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Amendments (Textual)

Modifications etc. (not altering text)

C7The text of ss. 56(4), 59(5), 68, 73(9) 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.

60. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F36E+W+S+N.I.
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Amendments (Textual)

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Amendments (Textual)

61. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F37E+W+S+N.I.
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Amendments (Textual)

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Amendments (Textual)

MiscellaneousE+W+S+N.I.

[F3862 Commonwealth stock.E+W+S+N.I.
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Amendments (Textual)

F38S. 62 repealed (27.7.1999) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2)

(1)In Schedule 1 to the M5Stamp Act 1891, the heading “Conveyance or Transfer whether on sale or otherwise” (which relates to Canadian and colonial stock) shall be omitted, . . . F39.

(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F40

(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F41

(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F42

(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F43

(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F40]

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Amendments (Textual)

F40S. 62(2)(6) repealed by Finance Act 1986 (c. 41, SIF 114), ss. 79(1)(a)(9)–(11), 114, Sch. 23 Pt. IX(2)

Marginal Citations

[F4463 Securities for annual and other payments.E+W+S+N.I.
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Amendments (Textual)

F44S. 63 repealed (27.7.1999) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2)

In determining whether an instrument is—

(a)the only, principal or primary security for any annuity or for any sum or sums of money within the meaning of paragraph (1) of the heading “Bond, Covenant or Instrument of any kind whatsoever” in Schedule 1 to the Stamp Act 1891; or

(b)the only, principal or primary security for the payment or repayment of money within the meaning of paragraph (1) of the heading “Mortgage, Bond, Debenture, Covenant and Warrant of Attorney” in that Schedule,

no account shall be taken of any other instrument which is a security for the same annuity, sum or sums, or for the same payment or repayment, as the case may be, or for any part thereof, unless that other instrument is chargeable with stamp duty under either of the said paragraphs and is duly stamped.]

64. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F45E+W+S+N.I.
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Amendments (Textual)

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Amendments (Textual)

65 Miscellaneous exemptions.E+W+S+N.I.

(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F46

[F47(2)In Part VII of the M6Finance Act 1946 . . . F48, the references to a unit trust scheme shall be deemed not to include references—

(a)to any common investment scheme under section 22 of the M7Charities Act 1960 [F49or any common deposit scheme under section 22A of that Act][F50or to any common investment scheme under section 24 or any common deposit scheme under section 25 of the Charities Act 1993;]; or

(b)to any unit trust scheme the units in which are, under the terms of the trust instrument relating to the scheme, required to be held only by bodies of persons established for charitable purposes only or trustees of trusts so established.]

(3)No stamp duty shall be chargeable in respect of any form of application for legal aid under [F51the M8Legal Aid Act 1974 or the M9Legal Aid (Scotland) Act 1967] or in respect of any form relating to the offer and acceptance of a certificate pursuant to an application for legal aid under those Acts.

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Amendments (Textual)

F46Ss. 59(2)–(4), 60, 61, 62(4), 65(1), 67 repealed by Finance Act 1990 (c. 29, SIF 114), s. 132, Sch. 19 Pt. VI and s. 65(1) expressed to be repealed (27.7.1999) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2)

F47S. 65(2) repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(5) of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. V(5), Notes 1, 2

F50Words in s. 65(2)(a) added (1.8.1993) by 1993 c. 10, ss. 98(1), 99(1), Sch. 6 para. 5.

F51Words substituted by virtue of Interpretation Act 1978 (c. 30), s. 17(2)(a)

Marginal Citations

66. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F52E+W+S+N.I.
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Amendments (Textual)

F52S. 66 repealed by Finance Act 1967 (c. 54), s. 29(5)(b), Sch. 16 Pt. III

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Amendments (Textual)

F52S. 66 repealed by Finance Act 1967 (c. 54), s. 29(5)(b), Sch. 16 Pt. III

67. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F53E+W+S+N.I.
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Amendments (Textual)

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Amendments (Textual)

Part VE+W+S+N.I. Miscellaneous

68 Abolition of land tax. E+W+S+N.I.
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Modifications etc. (not altering text)

C8The text of ss. 56(4), 59(5), 68, 73(9) 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.

(1)All properties which remained chargeable to land tax until the end of the land tax year 1962 - 63 shall be exonerated from land after the end of that year.

(2)As respects land tax for the land tax year 1962 - 63 and for earlier years, and all other matters—

(a)the functions of the Land Tax Commissioners shall be transferred to the Commissioners for the general purposes of the income tax for the respective divisions in which the properties are situated,

(b)the functions of the collectors of land tax shall be transferred to the collectors of taxes ;

and the offices of the Land Tax Commissioner, clerk to Land Tax Commissioners and collector of land tax shall be abolished.

This subsection shall come into force on the 1st October 1963.

(3)This section shall not affect any compulsory redemption of land tax under section 39 of the Finance Act 1949 where the date on which the property became liable to redemption was a date falling on or before the 24th March 1963.

(4)In section “land tax year” means a period of twelve months ending with the 24th March.

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Modifications etc. (not altering text)

C8The text of ss. 56(4), 59(5), 68, 73(9) 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.

69. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F54E+W+S+N.I.
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Amendments (Textual)

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Amendments (Textual)

70. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F55E+W+S+N.I.
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Amendments (Textual)

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Amendments (Textual)

71 Further provision for bearer bonds in respect of government securitiesE+W+S+N.I.

(1)Subject to . . . F56 regulations under this section, any person who is registered as the holder of any government security to which this section applies shall be entitled at his option to a bearer bond in lieu of the whole or any part of his holding; and the holder of such a bond shall be entitled, upon surrender of the bond, to be registered as the holder of the security represented by the bond.

(2)This section applies to government securities being stock to which Part V of the M10National Debt Act 1870 applies at the commencement of this Act, or securities of such other descriptions as may be prescribed by order of the Treasury.

(3)The Treasury may make regulations, in respect of all or any descriptions of government securities for which bearer bonds are available, whether by virtue of this section or by virtue of the terms of issue of the securities, for regulating the issue of bearer bonds and of coupons for the payment of dividends thereon; and such regulations may make provision—

(a)for any matters (other than income tax) for which provision is made at the commencement of this Act by Part V of the M11National Debt Act 1870 or by regulations under the said Part V in relation to stock subject to that Part;

(b)for any incidental, supplementary or transitional matters relating to such bonds or coupons, and to transactions connected therewith, for which it appears to the Treasury to be necessary or expedient to provide:

Provided that nothing in such regulations, so far as applicable to securities in respect of which bearer bonds are available by virtue of the terms of issue, shall take away or abridge any rights conferred on the holders by those terms.

(4)Any power of the Treasury to make orders or regulations under this section shall be exercisable by statutory instrument; and any statutory instrument made by virtue of this section shall—

(a)in the case of an order under subsection (2), be laid before Parliament after being made; and

(b)in the case of regulations under subsection (3), be subject to annulment in pursuance of a resolution of either House of Parliament.

(5)In this section “government securities” means securities of any description comprised in the definition of “government stock” in [F57section 15(1) of the M12National Debt Act 1972].

(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F58

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Amendments (Textual)

F57Words substituted by virtue of National Debt Act 1972 (c. 56),s. 15(2)

Marginal Citations

72. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F59E+W+S+N.I.
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Amendments (Textual)

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Amendments (Textual)

73 Short title, commencement, construction, extent, amendments and repeals.E+W+S+N.I.

(1)This Act may be cited as the Finance Act 1963.

(2)Part IV of this Act (except section 67) shall come into force on the 1st August 1963.

(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F60

(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F61Part IV shall be construed as one with the Stamp Act 1891.

(5)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.

(6)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.

(7)In consequence of, or otherwise in connection with, the enactment of Chapter II of Part II of this Act—

(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F62

(b)the enactments mentioned in Parts I, II and III of Schedule 13 to this Act are hereby repealed, to the extent mentioned in the third column of that Schedule, but subject as respects the repeals contained in each Part to any provision made at the end of that Part as to the effect of those repeals;

(c)the enactments mentioned in Part IV of Schedule 13 to this Act are hereby repealed to the extent mentioned in the second column of that Part, from the date or, as the case may be, as respects the matters specified in relation thereto in the third column of that Part.

(8)The enactments mentioned in Schedule 14 to this Act—

(a)so far as they are mentioned in Part I of that Schedule are hereby repealed to the extent mentioned in the second column of that Part as from the date specified in relation thereto in the third column of that Part;

(b)so far as they are mentioned in any other Part of that Schedule are hereby repealed to the extent mentioned in the third column of that Part,

but subject as regards the repeals contained in any Part of that Schedule to any provision in relation thereto made at the end of that Part.

(9)The provisions of Schedule 13 and 14 to this Act as to the operation or effect of repeals contained in those Schedules are without prejudice to the provisions of section 38(2) of the Interpretation Act 1889.

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Amendments (Textual)

Modifications etc. (not altering text)

C10The text of s. 73(7) and Sch. 11 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.

C11The text of ss. 56(4), 59(5), 68, 73(9) 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.

F63F63SCHEDULE 1.E+W+S+N.I.

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Amendments (Textual)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F63

F64F64SCHEDULE 2.E+W+S+N.I.

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Amendments (Textual)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F64

F65F65SCHEDULE 3.E+W+S+N.I.

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Amendments (Textual)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F65

F66F66SCHEDULES 4–10E+W+S+N.I.

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Amendments (Textual)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F66

Sections 55 and 56.

SCHEDULE 11E+W+S+N.I. Stamp Duty Tables

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Modifications etc. (not altering text)

C12The text of s. 73(7) and Sch. 11 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.

Part IE+W+S+N.I. . . . F67

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Amendments (Textual)

Part IIE+W+S+N.I. Revised table of stamp duties on leases (paragraph (3) of heading)

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Modifications etc. (not altering text)

C13References in new currency substituted by virtue of Decimal Currency Act 1969 (c. 19), s. 10(1)

If the term does not exceed 7 years or is indefiniteIf the term exceeds 7 years but does not exceed 35 yearsIf the term exceeds 35 years but does not exceed 100 yearsIf the term exceeds 100 years
Not exceeding £5 per annumNil5p30p60p
Exceeding £5 and not exceeding £10 . . . . . . . . . . . .Nil10p60p£1.20
Exceeding £10 and not exceeding £15 . . . . . . . . . . . .Nil15p90p£1.80
Exceeding £15 and not exceeding £20 . . . . . . . . . . . .Nil20p£1.20£2.40
Exceeding £20 and not exceeding £25 . . . . . . . . . . . .Nil25p£1.50£3
Exceeding £25 and not exceeding £50 . . . . . . . . . . . .Nil50p£3£6
Exceeding £50 and not exceeding £75 . . . . . . . . . . . .
Nil75p£4.50£9
Exceeding £75 and not exceeding £100Nil£1£6£12
Exceeding £100 for any full sum of £50 and also for any fractional part thereof25p50p£3£6

F68F68SCHEDULE 12.E+W+S+N.I.

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Amendments (Textual)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F68

Section 73

SCHEDULE 13.E+W+S+N.I. Repeals Arising From Chapter II Of Part II Of This Act

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Modifications etc. (not altering text)

C14The text of 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.

Part IE+W+S+N.I. Income Tax Repeals

ChapterShort TitleExtent of Repeal
2 & 3 Geo. 6.c. 75The Compensation (Defence) Act 1939.In section 2(2), the words from “and in particular” to “from rent”
15 & 16 Geo. 6. & 1 Eliz. 2. c. 10The Income Tax Act 1952.In Section 1, the words “Schedule A– Section eighty–two”.
In section 6(1), the word “A”.
Section 24.
In section 25(2), the words “Schedule A”.
Section 33.
In section 41(1), the words “Schedule A”.
Section 51(2).
In Section 51(3), the words from “ Subject” to “revaluation”, and in the proviso, the words “Schedule A or”.
In Section 52(4), the words “Schedule A or”.
Sections 53, 72(2)(a) and 73(2).
In Section 73(3), the words from “and if” to the end.
Sections74(7) and 80 to 82.
In Section 83, paragraphs 3 to 6 of Schedule B.
Sections 84 to 89 and 91 to114.
In Section115, subsections (2) to (4).
Section 116.
In Section 122, in paragraph 1(b) of Scherdule D, the words “Schedule A”.
In Section 123(1), in Case VI, the words “ Schedule A”.
In Section 125(1), the words from “who” to “are”.
In Section 125(2), the words from “delivered” to “letter”.
Sections 125(5) and 136.
In Section 137(c) the words “or annual value” and the words “of the annual value or”.
Sections 153(2) and 162(3).
In section 162(4), the words from “ and the asset” to “ Schedule A”.
Sections 162(5),171(2) and 172 to 179.
In Section 180(1), the words from “the property” to “under Schedule A”.
In Section 180(3),in the definition of “rent”, the words from “but does not” to the end.
Sections 182 and 183.
Section 204(2).
In Section 206(3),the words from “proviso (b)” to “ and of”.
In section 222,the words from “the income arising from the ownership” to “Schedule A and;”and the words from “and where” to “those lands, tenements, heraditaments or heritages”.
In section 262(5), the words “maintenance has the same meaning as in the said section one hundred and one, and” and the words from “(including any allowance )” to the end.
In section 262(8), the words “Schedule A or”
Section 270(6)(b).
In section 313, in the proviso, in paragraph (ii) the words from “the annual” to “collection”; paragraph (iii) and the word “and” preceding it.
In section 314(1), the words from “(not being” to “this Act).”
Section 314(6).
In section 315, in the definitions of “agricultural income” and “forestry income”, the words from “and income” to the end; the definition of “unit of assessment”.
Section 365(3).
In section 440(1), the word “A”.
Section 445(1)(b).
In section 447(1)(a), the words from “ under Schedule A”to “Act”.
Section 447(2).
In section 448, subsections (1)(a) and (2).
Section 453.
In section 469(6), the proviso.
Sections 474 and 475.
In section 476(2), paragraph (b) and the word “or” preceding it.
Section 477(2)(b).
Section 478.
In section 479(1), the words from “and where” to the end.
Section 509.
Schedules. 3, 5 and 7.
In Schedule 18, in Part III, in paragraph 2(3), the words “under Schedule A in respect of the property therein or” and in the proviso, the words from the beginning of paragraph (a) to “chargeable under Schedule B”; paragraph 2(4).
In Schedule 23, in Part 1, paragraph I(b); in Part 11, paragraphs 1 to 3; in paragraph 4(1), the words from “For the purpose” to “A and B”; paragraphs 6 to 11.
I5&16 Geo. 6. & I Eliz. 2. c. 33.The Finance Act 1952In section 18(6), paragraph (“a”) and the word “or” following it.
In section 26, the word “untaxed” wherever it occurs; in subsection (1)(b), the words “subject to the foregoing paragraph” and “rent or”; subsections (4) and (5); in subsection (8), paragraph (a) and the word “and” following it.
I & 2 Eliz. 2. c. 34.The Finance Act 1953.Section 18(2).
2 & 3 Eliz. 2. c. 32.The Atomic Energy Authority Act 1954.In section 6(2), paragraph (a); in paragraph (c), the words from “under Schedule A” to “1952”; and the words from “Provided that” to “therein”.
2 & 3 Eliz. 2. c. 44.The Finance Act 1954.In section 16(5), paragraph (a) and the word “and” following it; in paragraph (b), the words “(or would fall to be made but for that exclusion)”.
5 & 6 Eliz. 2. c. 49.The Finance Act 1957.Sections 18 and 19.
6 & 7 Eliz. 2. c. 56.The Finance Act 1958.Section 17.
In Schedule 6, in paragraph 1, the words from “or ’one year’” to “Table” and the words “in subsection (2) of section one hundred and seven, and”; in Table 1, in column 1, the words “107(4)”, and column 2; in Table 111, in column 1, the words from “Schedule 5” to “1 and 2”.
7 & 8 Eliz. 2.c. 49.The Chevening Estate Act 1959.In section 2, in subsection (1), paragraph (a) the words “Schedule A or”, and in paragraph (“b”), the words from “under Schedule A” to “1952”; subsections (3) and (4).
8 & 9 Eliz. 2. e. 44.The Finance Act 1960.Section 39(3).
In section 72, in subsection (3), in proviso (a), the words “or maintenance claim”, and proviso (b); subsection (5); in subsection (7), the words “or maintenance”; in subsection (8), the words “or maintenance”, and the words “maintenance claim” where last occurring; and in subsection (11), the definition of “maintenance claim”.
9 & 10 Eliz. 2. c. 36.The Finance Act 1961.In section 20(1), the words from “or in which” to “such a person”, and the words from “but–” to the end.

The above repeals shall have effect only as respects tax for the year 1964–65 and subsequent years, except that the repeal of section 136 of the Act of 1952, the repeals in sections 153 and 162 of and Schedule 18 to the Act of 1952, the first repeal of words in section 20(1) of the Finance Act 1961, and the repeal of any enactment in so far as the enactment relates to Schedule B, other than the repeal of paragraph 6 of Schedule B, shall also have effect as respects tax for the year 1963–64.

Part IIE+W+S+N.I. Profits Tax Repeals

ChapterShort TitleExtent of Repeal
I Edw. 8 & 1 Geo. 6. c. 54.The Finance Act 1937.In Schedule 4, in paragraph 4,the words from “and under which the annual value” to “such annual value”.
10 & 11 Geo. 6. c. 35.The Finance Act 1947.In Schedule 8, in Part 111, paragraph 3.
5 & 6 Eliz. 2. c. 49.The Finance Act 1957.In Schedule 7, paragraph 2.

The first of the above repeals shall have effect in relation to chargeable accounting periods ending after the end of the year 1962–63, the second shall have effect as respects expenditure incurred after the 5th April 1963, and the third shall have effect in relation to chargeable accounting periods ending after the end of the year 1963–64.

Part IIIE+W+S+N.I. Estate Duty Repeals

ChapterShort TitleExtent of Repeal
57 & 58 Vict. c. 30.The Finance Act 1894.In section 7(5), the proviso so far as unrepealed.
10 Edw. 7. & 1 Geo. 5. c. 8.The Finance (1909-10) Act 1910Sections 60(1) and 61(1).
3 & 4 Geo. 6. c. 29.The Finance Act 1940.In Schedule 7, in paragraph 1(7), the words from “and that value” to the end.
10 & 11 Eliz. 2. c. 44.The Finance Act 1962.Section 28(4)(c).

The above repeals shall have effect in relation to deaths occurring after the 5th April 1963.

Part IVE+W+S+N.I. Other Repeals

ActExtent of RepealOperation
The Lands Valuation (Scotland) Act 1854 (c. 91).Section 2.From the passing of this Act.
The Salmon and Freshwater Fisheries Act 1923 (c. 16).In Schedule 1, in Part II, in paragraph (4), the words, “income tax or”.From the passing of this Act.
The Landlord and Tenant Act 1927 (c. 36).In section 16, the words “taxes (otherwise than by deduction from rent) or”,and in paragraph (a) the words “taxes or”From the passing of this Act, except as respects taxes charged for periods ending on or before the 5th April 1964.
The Local Government Act 1929 (c. 17).In section 79, in subsection (1), the words from “or,if” to the end, and subsection (2); section 81; in section 134, the definitions of “Gross annual value for income tax purposes” and “Net annual value for income tax purposes”.From the passing of this Act.
The Land Drainage Act 1930 (c. 44).In section 29(4), the words “from time to time” and “ for the time being”As respects drainage rates for periods beginning after the 31st March 1964.
The Local Government Act 1933 (c. 51).Section 297; in section 305, in the definition of “ Net annual value”, the words from “either” to “ the said Schedule A”.From the passing of this Act.
The Tithe Act 1936 (c. 43).Section 14; Schedule 4.As respects instalments of annuities payable after the 1st October 1963.
The Agriculture Act 1947 (c. 48).In section 78(1)(a) the words from “and the assessment” to the end.From the passing of this Act.
The Local Government Act 1948 (c. 26)Section 59(1).From the passing of this Act.
The Representation of the People Act 1949 (c. 68).Section 5(3)(b).From the passing of this Act.
The Tithe Act 1951 (c. 62).In section 3(1), the words from “ and to” to “thereof”;section 9.As respects instalments of annuities payable after the 1st October 1963.
The Drainage Rates Act 1958 (c. 37).In section 1, in subsection (2)(a) and in subsection (5), the words from “or under” to “that Act”.As respects drainage rates for periods beginning after the 31st March 1964.
The Finance Act 1958 (c. 56).Section 38(2)(b).As respects instalments of annuities payable after the 1st October 1963.
The Land Drainage Act 1961 (c. 48).In section 1, the words “for the time being”; in section 14(4), paragraph (b), the word “and” preceding it, and the words “or cancellation”; in section 23(4)(b),the words “last” and “before the said date”.As respects drainage rates or charges for periods beginning after the 31st March, 1964.
The Drainage Rates Act 1963 (c. 10).In section 1, in subsection (3), paragraph (b) and the word “and” preceding it, and subsection (4).As respects drainage rates for periods beginning after the 31st March 1964.

Section 73.

SCHEDULE 14E+W+S+N.I. General Repeals

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Modifications etc. (not altering text)

C15The text of Sch. 14 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.

Part IE+W+S+N.I. . . . F69

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

Part IIE+W+S+N.I. Income Tax Repeals

ChapterShort TitleExtent of Repeal
3 & 4 Eliz. 2. c. 15.The Finance Act 1955.Section 2(3).
4 & 5 Eliz. 2. c. 54.The Finance Act 1956.In section 40(1), in the proviso, the word “or”.
5 & 6 Eliz. 2 c. 49.The Finance Act 1957.Section 12(4).
In section 23(1), the proviso.
6 & 7 Eliz. 2. c. 56.The Finance Act 1958.Section 14(2).
7 & 8 Eliz. 2. c. 58.The Finance Act 1959.Section 27.
9 & 10 Eliz. 2. c. 36.The Finance Act 1961.Section 16.
In section 23, subsections (2) to (6).
In section 26, subsections (2) and (3).

The above repeals shall have effect as respects tax for the year 1963–64 and subsequent years of assessment.

Part IIIE+W+S+N.I. Repeal Relating to Estate Duty

ChapterShort TitleExtent of Repeal
10 & 11 Eliz. 2. c. 44.The Finance Act 1962.Section 27(1).

The above repeal shall have effect as repects deaths occurring on or after the 4th April 1963.

Part IVE+W+S+N.I. Stamp Duty Repeals

ChapterShort TitleExtent of Repeal
23 & 24 Vict. c. 5.The Indian Securities Act 1860.Section 2.
33 & 34 Vict. c. 71.The National Debt Act 1870.Section 71.
40 & 41 Vict. c. 59.The Colonial Stock Act 1877.Section 8.
54 & 55 Vict. c. 39.The Stamp Act 1891.Section 76.
In section 77, subsections (3) and (4).
Section 78.
Section 84.
Section 107.
Section 108.
In section 109, subsection 92).
In Schedule 1, the heading “Conveyance ot Transfer whether on sale or otherwise” and in the heading “Conveyance or Transfer by way of security” the words “(except such stocj as aforesaid)”, in the heading “Lease or Tack” paragraph (1), in the heading “Marketable Security” paragraph (1)(a) and (c) and paragraphs (3) and (4), and the heading “Share Warrant and Stock Certificate to Bearer”.
58 & 59 Vict. c. 16.The Finance Act 1895.Section 14.
62 & 63 Vict. c. 9.The Finance Act 1899.Section 4.
In section 5, subsection (1) and in subsection (2) the words down to “that section ; and” and the words “under this section”.
Section 6.
10 Edw. 7 & 1 Geo. 5. c. 8.The Finance (1909–10) Act 1910.Section 75.
Section 76.
1 & 2 Geo. 5. c. 48.The Finance Act 1911.Section 13.
10 & 11 Geo. 5. c. 18.The Finance Act 1920.Section 38.
26 Geo. 5 & 1 Edw. 8. c. 34.The Finance Act 1936.Section 28.
2 & 3 Geo. 6. c. 41.The Finance Act 1939.In section 37, subsection (5) and in subsection (6) the definition of “stock” and “guaranteed stock”.
7 & 8 Geo. 6. c. 23.The Finance Act 1944.Section 44.
9 & 10 Geo. 6. c. 23.The Finance Act 1946.Section 55.
In section 57, in the definition of “certificate to bearer” the words from “or the delivery of which” to the end.
10 & 11 Geo. 6. c. 35.The Finance Act 1947.In section 52, subsections (1) and (2) except so far as they relate to the duty chargeable under sections 77 and 79 of the Finance (1909–10) Act 1910.
Section 53 except subsection (4).
Section 54(1) and (2).
Section 55.
14 Geo. 6. c. 15.The Finance Act 1950.Section 37.
Section 38.
1 & 2 Eliz. 2. c. 34.The Finance Act 1953.Section 31(2).
6 & 7 Eliz. 2. c. 56.The Finance Act 1958.Section 34 except subsections (4) and (8).
7 & 8 Eliz. 2. c. 58.The Finance Act 1959.Section 31.
9 & 10 Eliz. 2. c. 36.The Finance Act 1961.Section 34(2).

The above repeals shall come into force on 1st August 1963.

Part VE+W+S+N.I. Land Tax Redemption Repeals

ChapterShort TitleExtent of Repeal
42 Geo. 3. c. 116.The Land Tax Redemption Act 1802.From the beginning of the Act to section 77.
Section 78 from the beginning of the section to the words “forthwith extinguished”.
Section 79 from the beginning of the section to the words “forthwith extinguished”.
Sections 80 and 81.
Section 82 from the beginning of the section to the words “borne in future”.
Sections 83 and 84.
In section 114 the proviso.
Sections 131 to 139.
Sections 143 to 149.
In section 155 the words from the beginning of the section to “purchased as aforesaid” and the words from “and the rest of such manors” to the end of the section.
Section 164 onwards to the end of the Act.
45 Geo. 3. c. 77.The Land Tax Redemption Act 1805.The whole Act.
50 Geo. 3. c. 58.The Land Tax Redemption Act 1810.Section 2 from the beginning of the section to the words “fortwith extinguished”.
53 Geo. 3. c. 123.The Land Tax Redemption Act 1813.Sections 1 to 12.
Section 13 except as respects money arising from compulsory redemption under section 39 of the Finance Act 1949.
Sections 14 to 22.
Section 26 from the beginning of the section to the words “with any other living” in the second place where they occur.
Section 27.
Section 28 from the beginning of the section to the words “forthwith extinguished”.
Section 29 onwards to the end of the Act.
54 Geo. 3. c. 173.The Land Tax Redemption Act 1814.The whole Act.
57 Geo. 3. c. 100.The Land Tax Redemption Act 1817.The whole Act except sections 20 and 21.
5 Geo. 4. c. 78.The Duchy of Cornwall Act 1824.The whole Act.
1 & 2 Vict. c. 58.The Land Tax Redemption Act 1838.The whole Act.
8 & 9 Vict. c. 118.The Inclosure Act 1845.In section 138 the words “the land tax or of”.
16 & 17 Vict. c. 90.The Land Tax Redemption (Investment) Act 1853.The whole Act except as respects money arising from compulsory redemption under section 39 of the Finance Act 1949.
16 & 17 Vict. c. 117.The Land Tax Redemption (No. 2) Act 1853.The whole Act.
59 & 60 Vict. c. 28.The Finance Act 1896.Part VI except sections 33 and 36.
Section 33 except paragraph (a).
In section 36, paragraph (1).
In section 39 the words from “Part six” to the end of the section.
12, 13 & 14 Geo. 6. c. 47.The Finance Act 1949.Section 41.

The above repeals shall come into force on the passing of this Act.

Part VIE+W+S+N.I. Other Land Tax Repeals

ChapterShort TitleExtent of Repeal
38 Geo. 3. c. 5.The Land Tax Act 1797.The whole Act except sections 30 and 31.
38 Geo. 3. c. 48.The Land Tax Commissioners Act 1798.The whole Act.
7 & 8 Geo. 4. c. 17.The Distress (Costs) Act 1827.The words “land tax”.
7 & 8 Geo. 4. c. 75.The Land Tax Conmmissioners Act 1827.The whole Act.
9 Geo. 4. c. 38.The Land Tax Commissioners Act 1828.The whole Act.
3 & 4 Will. 4. c. 13.The Public Revenue (Scotland) Act 1833.In section 1 the words “land tax or”.
Section 4.
In section 8 the words “and land tax”.
8 & 9 Vict. c. 18.The Lnad Clauses Consolidation Act 1845.In section 69 the words “the purchase or redemption of the land tax or”.
8 & 9 Vict. c. 19.The Land Cluases Consolidation (Scotland) Act 1845.In section 67 the words “the purchase or redemption of the land tax or”.
20 & 21 Vict. c. 58.The Lands Valuation (Scotland) Act 1857.In section 3 the words “or the land tax”.
23 & 24 Vict. c. 112.The Defence Act 1860.In section 33 the words “land tax”.
43 & 44 Vict. c. 19.The Taxes Management Act 1880.The whole Act.
46 & 47 Vict. c. 62.The Revenue Act 1883.Sections 12 and 13.
47 & 48 Vict. c. 62.The Revenue Act 1884.Section 7.
51 & 52 Vict. c. 20.The Glebe Lands Act 1888.In section 4(2)(b) the words “land tax”.
52 & 53 Vict. c. 42.The Revenue Act 1889.Section 14.
52 & 53 Vict. c. 50.The Local Government (Scotland) Act 1889.Section 102.
55 & 56 Vict. c. 25.The Taxes (Regulation of Renumeration) Amendment Act 1892.The whole Act.
61 & 62 Vict. c. 10.The Finance Act 1898.Part IV.
6 Edw. 7. c. 52.The Land Tax Commissioners Act 1906.The whole Act.
10 & 11 Geo. 5. c. 18.The Finance Act 1920.Section 63.
11 & 12 Geo. 5. c. 32.The Finance Act 1921.Section 64.
15 & 16 Geo. 5. c. 18.The Settled Land Act 1925.In section 73(1)(ii) the words “land–tax”.
15 & 16 Geo. 5. c. 20.The Law of Property Act 1925.In section 1(2)(d) the words “Land tax”.
15 & 16 Geo. 5. c. 21.The Land Registration Act 1925.In section 70(1)(e) the words “Land tax”.
15 & 16 Geo. 5. c. 24.The Universities and College Estates Act 1925.In section 26(1)(ii) the words “land–tax”.
15 & 16 Geo. 5. c. 87.The Tithe Act 1925.Section 8(2).
In section 10(4) the words “land tax or other”.
17 & 18 Geo. 5. c. 10.The Finance Act 1927.Section 54.
18 & 19 Geo. 5. c. 17.The Finance Act 1928.Section 33.
21 & 22 Geo. 5. c. 28.The Finance Act 1931.Section 37.
23 & 24 Goeo. 5. c. 41.The Administration of Justice (Scotland) Act 1933.In section 7 the words “the Taxes Management Act 1880”.
1 & 2 Geo. 6. c. 46.The Finance Act 1938.Section 52.
2 & 3 Geo. 6. c. 75.The Compensation (Defence) Act 1939.In section 2(2) the words “and the enactments relating to land tax”.
5 & 6 Geo. 6. c. 21.The Finance Act 1942.Section 42.
Schedule 10 Part II.
9 & 10 Geo. 6. c. 13.The Finance (No. 2) Act 1945.Section 60(1).
Schedule 9.
12, 13 & 14 Geo. 6. c. 47.The Finance Act 1949.Sections 37 and 38.
Section 42(1), (2), (3), (5).
Section 43 but not so as to affect regulations made under that section before the passing of this Act.
Section 44(2)(a) including the word “and”.
Section 45(3).
14 & 15 Geo. 6. c. 39.The Common Informers Act 1951.In the Schedule the entry relating to the Land Tax Commissioners Act 1798.
15 & 16 Geo. 6. & 1 Eliz. 2. c. 10.The Income Tax Act 1952.In section 461, in subsection (1) and in subsection (2), the words “and land tax”.
10 & 11 Eliz. 2. c. 44.The Finance Act 1962.Section 27(2).

The above repeals shall come into force on 1st October 1963, and shall not affect the operation of any enactment in relation to land tax chargeable for the year from 25th March 1962 to 24th March ’963 or for any earlier period, or in relation to the collection or recovery of any such tax.

Part VIIE+W+S+N.I. Irish Land Purchase Repeals

ChapterShort TitleExtent of Repeal
54 & 55 Vict. c. 48.The Purchase of Lnad (Ireland) Act 1891.Sections 1, 2 and 4.
55 & 56 Vict. c. 48.The Bank Act 1892.In section 4(6), the words “and Guaranteed Land stock”, the word “two”, the words “in the case of the Local Lands stock” and the words from “and in the case” to the end of the section.
10 & 11 Geo. 5. c. 67.The Government of Ireland Act 1920.In section 26(5), in the definition of “purchase annuities” the words from “in addition” to “1891” where it first occurs.
25 & 26 Geo. 5. c. 21.The Northern Ireland Land Purchase (Winding-up) Act 1935.In Schedule 2, paragraph (a), the words “the Land Purchase Account”.
1 & 2 Geo. 6. c. 25.The Eire (Confirmation of Agreements) Act 1938.In Schedule 2, paragraph 1.
5 & 6 Geo. 6. c. 21.The Finance Act 1942.In Schedule 11, Part I, the words “Guaranteed Land Stock”.
7 & 8 Eliz. 2. c. 6.The National Debt Act 1958.In section 15(1), the words “Guaranteed Land Stock”.

The above repeals shall come into force one month after the date fixed by the Treasury under this Act for the redemption of Guaranteed Land Stock.

Part VIIIE+W+S+N.I. . . . F70

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