Finance Act 1965

Part II U.K. Income Tax Repeals

Chapter	Short Title	Extent of Repeal
15 & 16 Geo. 6 & 1 Eliz. 2. c. 10.	The Income Tax Act 1952.	Section 220(5)(c) together with the word “and” at the end of paragraph (b).
		In section 377, subsection (2), in subsection (3) the words “contribution” and “employer’s contribution” and subsection (4).
		In section 415(1), paragraphs (a), (b) and (c) and the proviso.
5 & 6 Eliz. 2. c. 49.	The Finance Act 1957.	In section 14, subsection (1)(d) and subsection (2)(b)(ia).
8 & 9 Eliz. 2. c. 44.	The Finance Act 1960.	Section 19.
		Schedule 3.
1963 c. 25.	The Finance Act 1963.	In section 12, subsections (1) and (4), in subsection (6) the words from “and in the said subsection (2)” to the end, and subsection (8).
		In section 41, in subsection (1) the words “initial and”, subsection (2), in subsection (4)(a) the words from “increased” to the end and in subsection (4)(b) the words from “unless” to the end, and in subsection (7) the words “initial and”.
		Schedule 3.
1964 c. 49.	The Finance Act 1964.	Section 14.

1 U.K. The above repeals shall have effect as respects tax for the year 1965–66 and subsequent years of assessment.

2 U.K. The above repeals in section 415(1) of the Income Tax Act 1952 shall not affect settlements made before 7th April 1965.

3 U.K. The above repeals in section 41 of the Finance Act 1963 shall not affect initial allowances in respect of expenditure incurred before 7th April 1965 or such expenditure as is mentioned in subsection (2) of section 13 of this Act, nor other allowances, or charges, in respect of vehicles the expenditure on the provision of which was incurred before that date or is such expenditure as is mentioned in that subsection.