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Finance Act 1965

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This is the original version (as it was originally enacted).

Part IIICase VII of Schedule D

Session and ChapterShort TitleExtent of Repeal
10&11Ehz. 2. c. 44.The Finance Act 1962

In section 10(1) proviso, the words " except in so far as provision to the contrary is made by section 14 of this Act", and in section 10(2), the words " Except for the purposes of section 14 of this Act".

In section 11(1), the words from " with the exception" to the end of the subsection, section 11(2)(4X5) and in section 11(7), the words " (4) or (5) " and the words " or (4) ".

In section 12(8) the words " except as provided by section 14 of this Act".

Section 14.

In section 15(1), the words from

" or to any such " to " 1952 "

and section 15(4)(5)(7). In Schedule 9—

paragraph 3(4), and in paragraph 3(5) the words " or Association " (twice),

in paragraph 5(4) the words from " nor shall " to the end of the sub-paragraph,

paragraph 6(2),

in paragraph 6(3), the words "or a company disposes of an asset to a person having control of the company ",

paragraph 12(3)(4),

in paragraph 14(3), the words " the foregoing provision shall not affect any charge under section 14 of this Act and ",

paragraph 17(4).

The above repeals do not have effect in relation to an acquisition and disposal if the acquisition or disposal, whichever is the earlier, occurred before the beginning of the year 1965-66, and the repeal of section 14 of the Finance Act 1962, and of the references in that Act to that section, does not have effect where the relevant land of the land-owning company mentioned in that section was acquired by that company before 6th April 1965.

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