Finance Act 1964

PART I E+W+S+N.I.

1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 E+W+S+N.I.

Annotations:

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)

F1 S. 1 repealed by Finance Act 1972 (c. 41), s. 134(7), Sch. 28 Pt. XII; Finance (No. 2) Act 1975 (c. 45), ss. 8(1)(2), 75(5), Sch. 14 Pt. I; Alcoholic Liquor Duties Act 1979 (c. 4), s. 92(2), Sch. 4 Pt. I

2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2 E+W+S+N.I.

Annotations:

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)

F2 S. 2 repealed by Finance (No. 2) Act 1975 (c. 45), ss. 8(1)(2), 75(5), Sch. 14 Pt. I; Alcoholic Liquor Duties Act 1979 (c. 4), s. 92(2), Sch. 4 Pt. I

3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3 E+W+S+N.I.

Annotations:

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)

F3 S. 3 repealed by Finance (No. 2) Act 1975 (c. 45), ss. 8(1)(2), 75(5), Sch. 14 Pt. I

4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4 E+W+S+N.I.

Annotations:

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)

F4 S. 4 repealed (with savings) by Finance Act 1977 (c. 36), ss. 3(1), 59(5), Sch. 9 Pt. II

5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5 E+W+S+N.I.

Annotations:

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)

F5 S. 5 repealed by Finance (No. 2) Act 1964 (c. 92), s. 10(4), Sch. 4; Statute Law (Repeals) Act 1971.

6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6 E+W+S+N.I.

Annotations:

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)

F6 S. 6 repealed by Hydrocarbon Oil (Customs & Excise) Act 1971 (c. 12), s. 24(2), Sch. 7

7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7 E+W+S+N.I.

Annotations:

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)

F7 S. 7 repealed by Finance Act 1966 (c. 18), s. 53(7), Sch. 13 Pt. I; Finance Act 1968 (c. 44), s. 61(10), Sch. 20 Pt. I; Betting and Gaming Duties Act 1972 (c. 25), s. 29(2), Sch. 7

8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8 E+W+S+N.I.

Annotations:

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)

F8 S. 8 repealed by Excise Duties (Surcharges and Rebates) Act 1979 (c. 8), s. 4(3), Sch. 2

9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9 E+W+S+N.I.

Annotations:

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)

F9 S. 9 repealed by Statute Law (Repeals) Act 1971

10 Stores. E+W+S+N.I.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10

[F11 (2) Section 18 of the Purchases Tax Act 1963 (which affords relief from purchase tax in respect of goods exported or being ship’s stores) shall be amended as follows, that is to say—

(a) for the words “ships’ stores” in subsection (4) there shall be substituted the words “stores for use in any ship or aircraft”; and

(b) in that subsection, as so amended, “stores” shall include goods for use as mentioned in [F12 section 4 of the Customs and Excise Management Act 1979], and any other goods being stores as defined in [F12 section 1(1) of that Act], and “ship” shall include any boat or other vessel whatsoever.]

Annotations:

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)

F10 S. 10(1) repealed by Customs and Excise Management Act 1979 (c. 2), s. 177(3), Sch. 6 Pt. I

F11 S. 10(2) repealed (prosp.) by Finance Act 1972 (c. 41), ss. 54(8), 134(7), Sch. 28 Pt. II

F12 Words substituted by Customs and Excise Management Act 1979 (c. 2), s. 177(2), Sch. 5 para. 5

Modifications etc. (not altering text)

C1 The text of ss. 10(2), 26(6)(7), Sch. 8 paras. 1, 3 and 9, and Sch. 9 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.

11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13 E+W+S+N.I.

Annotations:

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)

F13 S. 11 repealed by Vehicles (Excise) Act 1971 (c. 10), s. 39(5), Sch. 8 Pt. I

12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14 E+W+S+N.I.

Annotations:

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)

F14 Ss. 12–21 repealed by Income and Corporation Taxes Act 1970 (c. 10), ss. 538(1), 539(1), Sch. 16

PART II E+W+S+N.I.

13—21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15 E+W+S+N.I.

Annotations:

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)

F15 Ss. 12–21 repealed by Income and Corporation Taxes Act 1970 (c. 10), ss. 538(1), 539(1), Sch. 16

PART III E+W+S+N.I. MISCELLANEOUS

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Annotations:

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)

F16 S. 22 repealed by European Communities Act 1972 (c. 68), s. 4, Sch. 3 Pt. II

Prospective

23 Exemption of service contracts from stamp duty. E+W+S+N.I.

(1) No stamp duty shall be chargeable on, or any memorandum of, a contract of service in any office or employment or a contract varying or terminating such a contract.

(2) This section shall have effect as from 6th July 1964, and if before the passing of this Act any duty has been paid which by virtue of this section is not chargeable, the Commissioners shall, on application made to them within two years after the date of the payment, cancel the relevant stamps and repay the duty.

(3) This section shall be construed as one with the M1 Stamp Act 1891.

Annotations:

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.

Marginal Citations

M1 1891 c. 39.

F17 24 Transfer etc. of Government stock entered in Dublin register. E+W+S+N.I.

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Annotations:

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)

F17 S. 24 repealed (28.10.2002) by S.I. 2002/2521, art. 10(2), Sch. 2

25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18 E+W+S+N.I.

Annotations:

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)

F18 S. 25 repealed by National Loans Act 1968 (c. 13), s. 24(2), Sch. 6 Pt. I

26 Short title, construction, extent and repeal. E+W+S+N.I.

(1) This Act may be cited as the Finance Act 1964.

(2)(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19

(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.

(6) This Act, so far as it amends the Sugar Act 1956, shall extend to the Isle of Man.

(7) The enactments mentioned in Schedule 9 to this Act are hereby repealed to the extent mentioned in the third column of that Schedule, but subject to any provision in relation thereto made at the end of that Schedule.

Annotations:

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)

F19 S. 26(2)(3) repealed by Customs and Excise Management Act 1979 (c. 2), s. 177(3), Sch. 6 Pt. I

Modifications etc. (not altering text)

C2 The text of ss. 10(2), 26(6)(7), Sch. 8 paras. 1, 3 and 9, and Sch. 9 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.