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Finance Act 1963

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This is the original version (as it was originally enacted).

Part IIMiscellaneous Amendments

The Land Drainage Act 1930 (20 & 21 Geo. 5. c. 44)

21(1)Section 29 shall be amended as provided by the following sub-paragraphs.

(2)In subsection (2), for the words from " is " to " enactment" there shall be substituted the words

was not assessed for the purposes of income tax under Schedule A for the year of assessment 1962-63,

and after " Schedule A " in the second place where it occurs there shall be inserted the words

for that year of assessment.

(3)In subsection (4), for the words " of the Income Tax Act, 1918, as amended by any subsequent enactment" there shall be substituted the words

for the year of assessment 1962-63.

(4)This paragraph shall have effect in relation to drainage rates for periods beginning after the 31st March 1964.

The Tithe Act 1936 (26 Geo. 5. & 1 Edw. 8. c. 43)

22The following section shall be inserted after section 14— Reduction of annuities charged on agricultural land.

14A(1)Section 14 of this Act shall not apply as respects an instalment of an annuity payable after the 1st October 1963, but where, as respects an instalment of an annuity payable on that date, a sum is remitted under that section the Commissioners of Inland Revenue shall by order make a reduction in the amount of the annuity equal to that sum.

(2)In relation to an instalment payable on the 1st October 1963, subsection (3) of the said section 14 and Schedule 4 to this Act shall have effect as if, instead of requiring an application for a certificate of annual value to be made before the 1st March in that year, those provisions required it to be made before the 1st March 1964.

The Drainage Rates Act 1958 (6 & 7 Eliz. 2. c. 37)

23(1)In section 1(1), for the words " is made under Schedule A " there shall be substituted the words

was made under Schedule A for the year of assessment 1962-63,

and for the words from " the last" to the end there shall be substituted the words

that year.

(2)This paragraph shall have effect in relation to drainage rates for periods beginning after the 31st March 1964

The Land Drainage Act 1961 (9 & 10 Eliz. 2. c. 48)

24(1)Section 7 shall be amended in accordance with the four following sub-paragraphs.

(2)In subsection (1), for the words from " the last" to " is raised " there shall be substituted the words

the year of assessment 1962-63.

(3)In subsection (2), for the words " is made under Schedule A " there shall be substituted the words

was made under Schedule A for the year of assessment 1962-63.

(4)In subsection (4), for the words "is not" there shall be substituted the words

was not,

and after the words " Schedule A " there shall be inserted the words

for the year of assessment 1962-63.

(5)In subsection (6), for the words "from time to time" there shall be substituted the words

at any time before the 6th April 1969,

and after the words " Schedule A" there shall be inserted the words

for the year of assessment 1962-63.

(6)In section 14, the following subsection shall be inserted at the end—

(7)A request by the owner of a chargeable hereditament under section 110 of the Income Tax Act 1952 having effect for the year of assessment 1963-64 shall be treated for the purposes of this section as if it continued to have effect for subsequent years of assessment, but, without prejudice to subsection (4) of this section, subsection (1) thereof shall not apply to the hereditament in respect of a drainage charge raised for any period—

(a)beginning after the owner either serves on the river board a notice in writing requiring that the said subsection (1) shall no longer so apply or ceases to be the owner of the hereditament; or

(b)following a period for which a drainage charge is not assessed in respect of the hereditament.

and in subsection (4) of that section, paragraph (b), the word " and " preceding it, and the words " or cancellation" shall be omitted, and in subsection (6), for the words

from time to time there shall be substituted the words

at any time before the 6th April 1965.

(7)In section 23, in subsection (4)(b), for the words from " or under " to " that Act" there shall be substituted the words

for the year of assessment 1962-63,

and in subsection (6), after the words "Schedule A" there shall be inserted the words

for the year of assessment 1962-63.

(8)This paragraph shall have effect in relation to drainage rates and charges for periods beginning after the 31st March 1964.

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