Finance Act 1963

Section 73.

SCHEDULE 13 Repeals arising from Chapter II of Part II of this Act

PART I Income Tax Repeals

Chapter	Short Title	Extent of Repeal
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.
2 & 3 Geo. 6. c. 75.	The 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. 10.	The 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.
		Sections 74(7) and 80 to 82.
		In section 83, paragraphs 3 to 6 of Schedule B.
		Sections 84 to 89 and 91 to 114.
		In section 115, subsections (2) to (4).
		Section 116.
		In section 122, in paragraph 1(b) of Schedule 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, hereditaments 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".
		In section 441(1), the proviso.
		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 I, paragraph 1(b); in Part II, paragraphs 1 to 3; in paragraph 4(1), the words from " For the purpose " to " A and B "; paragraphs 6 to 11.
15 & 16 Geo. 6. & 1 Eliz. 2. c. 33.	The Finance Act 1952.	In 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.
1 & 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 I, in column 1, the words " 107(4) ", and column 2; in Table III, 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), in 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. c. 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.

PART II Profits Tax Repeals

Chapter	Short Title	Extent of Repeal
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.
1 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 III, paragraph 3.
5 & 6 Eliz. 2. c. 49.	The Finance Act 1957.	In Schedule 7, paragraph 2.

PART III Estate Duty Repeals

Chapter	Short Title	Extent of Repeal
The above repeals shall have effect in relation to deaths occurring after the 5th April 1963.
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 1910.	Sections 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).

PART IV Other Repeals

Act	Extent of Repeal	Operation
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 7(6), 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.