Finance Act 1964

1. Introductory Text

2. PART I Customs and Excise

   1. 1. Spirits

   2. 2. Beer

   3. 3. Wine and British wine

   4. 4. Tobacco

   5. 5. Hydrocarbon oils: increase of excise duty

   6. 6. Hydrocarbon oils: reliefs

   7. 7. Pool betting duty and bookmakers' licence duty

   8. 8. Surcharges and rebates under s. 9 of Finance Act 1961

   9. 9. Repeal of television advertisement duty

   10. 10. Stores

   11. 11. Exemption from excise duty of vehicles modified for invalids

3. PART II Income Tax and Profits Tax

   1. 12. Charge of income tax for 1964-65

   2. 13. Surtax rates for 1963-64

   3. 14. Relief for persons over sixty-five with small incomes

   4. 15. Transfer of part of company's trade without change of ownership

   5. 16. Extension of double taxation relief in respect of certain dividends

   6. 17. Plant and machinery and other assets leased to traders and others

   7. 18. Plant and machinery and other assets leased to persons carrying on trade, etc.: special cases

   8. 19. Land sold and leased back: limitation on tax reliefs

   9. 20. Tax treatment of receipts and outgoings on sale of land

   10. 21. Distribution of assets of body corporate carrying on mutual business

4. PART III Miscellaneous

   1. 22. Amendments of Sugar Act 1956

   2. 23. Exemption of service contracts from stamp duty

   3. 24. Transfer etc. of Government stock entered in Dublin register

   4. 25. Exchequer payments to trustee savings banks for managing Government stock

   5. 26. Short title, construction, extent and repeal

5. SCHEDULES

   1. SCHEDULE 1

      Spirits (Rates of Customs and Excise Duties)

   2. SCHEDULE 2

      Beer (Rates of Customs and Excise Duties and Drawbacks)

   3. SCHEDULE 3

      Wine (Rates of Customs Duties)

   4. SCHEDULE 4

      British Wine (Rates of Excise Duty)

   5. SCHEDULE 5

      Tobacco (Rates of Customs and Excise Duties and Drawbacks)

   6. SCHEDULE 6

      Hydrocarbon Oils

      1. PART I Purposes for which Regulations may be made under Section 6(5) of this Act

         1. As to grant of relief under section 6(1), (2) or (4)

            1. 1. Regulating the approval of persons for purposes of section 6(1),...

            2. 2. Enabling permission under section 6(1) of this Act to be...

            3. 3. Requiring claims for repayment under section 6(2) of this Act...

         2. As to mixing of oils

            1. 4. Imposing restrictions, in lieu of those contained in section 208(1)...

         3. As to marking of oils

            1. 5. Prescribing the substances which are to be used as markers....

            2. 6. Providing that the presence of a marker shall be disregarded...

            3. 7. Requiring as a condition of allowing rebate on, or delivery...

            4. 8. Prohibiting the addition to any oils of any prescribed marker...

            5. 9. Prohibiting the removal from any oils of any prescribed marker...

            6. 10. Prohibiting the addition to oils of any substance, not being...

            7. 11. Regulating the storage or movement of prescribed markers.

            8. 12. Requiring any person who adds a prescribed marker to any...

            9. 13. Requiring, in such circumstances or subject to such exceptions as...

            10. 14. Requiring any person who supplies any oils in which a...

            11. 15. Prohibiting the sale of any oils the colour of which...

            12. 16. Prohibiting the importation of oils in which any prescribed marker,...

         4. As to control of storage, supply etc. of oils, entry of premises, etc.

            1. 17. Regulating the storage or movement of oils.

            2. 18. Restricting the supplying of oils in respect of which rebate...

            3. 19. Requiring a person owning or possessing a vehicle to which...

            4. 20. Requiring the production of books or documents relating to the...

            5. 21. Authorising the entry and inspection of premises, other than private...

         5. Interpretation

            1. 22. In this Part of this Schedule— " oils " means...

      2. PART II Amendment of Section 200(3) and (4) of Customs and Excise Act 1952

         1. 23. In subsection (3) of the said section 200, for the...

         2. 24. In subsection (4) of that section— (a) for the word...

      3. PART III Restrictions on Use of Oils to which Section 6(1) or (4) of this Act applies

         1. 25. Except with the consent of the Commissioners, no oil in...

         2. 26. (1) Any person who uses or acquires oil in contravention...

         3. 27. Any oil acquired, taken into a vehicle, appliance or storage...

         4. 28. Paragraphs 25 to 27 above shall apply in relation to...

      4. PART IV Sampling

         1. 29. (1) Part II of Schedule 2 to the Finance Act...

         2. 30. The said Part II, as so amended, shall have effect...

   7. SCHEDULE 7

      Leases to Traders and Others

      1. PART I

         1. Meaning of " capital sum "

            1. 1. In section 17 of this Act (in this Schedule referred...

         2. Transactions amounting to the obtaining of a capital sum

            1. 2. (1) References in the principal section to a sum obtained...

         3. Transactions not at arm's length

            1. 3. (1) References in the principal section to sums obtained in...

         4. Partnerships and joint interests

            1. 4. (1) For the purposes of the principal section and this...

         5. Meaning of " associate "

            1. 5. For the purposes of this Schedule, and in construing the...

         6. Additional capital sum in respect of same interests

            1. 6. (1) So far as in respect of a capital sum—...

         7. Consequential adjustments of income tax and the profits tax

            1. 7. (1) There shall be made all such adjustments of income...

      2. PART II

         1. Hire-purchase agreements

            1. 8. (1) If the lease constitutes a hire-purchase agreement, for the...

         2. Disposition of part of rights under hire-purchase agreement

            1. 9. (1) If the capital sum represents the consideration for part...

         3. Meaning of " hire-purchase agreement"

            1. 10. (1) In this Part of this Schedule " hire-purchase agreement"...

   8. SCHEDULE 8

      Modification of Enactments for Purposes of Section 24

      1. THE FINANCE ACT 1942 (5 & 6 Geo. 6. c. 21)

         1. 1. Section 47(2) shall apply in relation to securities of the...

         2. 2. Section 47(4)(b) shall cease to have effect.

         3. 3. Part III of Schedule 11, so far as applicable in...

      2. THE INCOME TAX ACT 1952 (15 & 16 Geo. 6 & 1 Eliz. 2. c. 10)

         1. 4. For the words "Government stock registered or inscribed in the...

         2. 5. In section 121, the definition of "Government stock registered or...

         3. 6. In section 196(6), for the words "registered in the books...

         4. 7. Paragraphs 4 to 6 above shall apply only in relation...

      3. THE MISCELLANEOUS FINANCIAL PROVISIONS ACT 1955 (4 & 5 Eliz. 2. c. 6)

         1. 8. Section 5(11), and in section 5(15) the words from "Subject"...

         2. 9. In relation to United Kingdom Government securities entered in the...

      4. THE STOCK TRANSFER ACT 1963 (1963 c. 18)

         1. 10. In section 1(4)(c), the words " or the register of...

   9. SCHEDULE 9

      Repeals