Finance Act 1969

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

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Amendments (Textual)

F1 Sch. 1 repealed by Finance Act 1972 (c. 41), s. 134(7), Sch. 28 Pt. III

SCHEDULES 2—5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2 E+W+S+N.I.

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Amendments (Textual)

F2 Schs. 2–5 repealed by Finance Act 1973 (c. 51), s. 59(7), Sch. 22 Pt. I

SCHEDULE 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3 E+W+S+N.I.

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Amendments (Textual)

F3 Sch. 6 repealed by Finance Act 1972 (c. 41), ss. 54(8), 134(7), Sch. 28 Pt. II

Section 1(5).

SCHEDULE 7 E+W+S+N.I. Miscellaneous Provisions as to Customs and Excise

[F4 Definition of whisky E+W+S+N.I.

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Amendments (Textual)

F4 Sch. 7 repealed (prosp.) by Finance Act 1983 (c. 28, SIF 40:1), s. 9(2)(3), Sch. 10 Pt. I

1 In relation to spirits distilled on or after 1st August 1969, section 243(1)(b) of the M1 Customs and Excise Act 1952 (which defines Scotch whisky) shall cease to have effect, and for all purposes of customs and excise— E+W+S+N.I.

(a) the expression “whisky” shall mean spirits which have been distilled from a mash of cereals which has been—

(i) saccharified by the diastase of malt contained therein with or without other natural diastases approved for the purpose by the Commissioners; and

(ii) fermented by the action of yeast; and

(iii) distilled at [F5 an alcoholic strength (computed in accordance with section 2 of the M2 Alcoholic Liquor Duties Act 1979) less than 94.8 per cent.] in such a way that the distillate has an aroma and flavour derived from the materials used,

and which have been matured in wooden casks in warehouse for a period of at least three years;

[F6 (b) the expression “Scotch whisky" shall have the same meaning as it has in section 3(1) of the Scotch Whisky Act 1988;]

[F7 (b) the expression “Scotch whisky" shall have the same meaning as it has in Article 2(2) of the Scotch Whisky (Northern Ireland) Order 1988;]

(c) the expression “blended whisky" or “blended Scotch whisky” shall mean a blend of a number of distillates each of which separately is entitled to the description whisky or Scotch whisky as the case may be;

(d) the period for which any blended whisky or blended Scotch whisky shall be treated as having been matured as mentioned in sub-paragraph (a) of this paragraph shall be taken to be that applicable in the case of the most recently distilled of the spirits contained in the blend.

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Amendments (Textual)

F5 Words substituted (1.1.1980) by S.I. 1979/241, art. 3

F6 Sch. 7 para. 1(b) substituted (E.W.S.) by Scotch Whisky Act 1988 (c. 22, SIF 109:1), s. 3(5)

F7 Sch. 7 para. 1(b) substituted (N.I.) by S.I. 1988/1852(N.I. 19), art. 2(5)

Marginal Citations

M1 1952 c. 44.

M2 1979 c. 4.

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

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Amendments (Textual)

F8 Sch. 7 para. 2 repealed by Alcoholic Liquor Duties Act 1979 (c. 4), Sch. 4 Pt. I

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

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Amendments (Textual)

F9 Sch. 7 para. 3 repealed by Finance Act 1973 (c. 51), s. 59(7), Sch. 22 Pt. I

4,5. . . . F10 ] E+W+S+N.I.

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Amendments (Textual)

F10 Sch. 7 paras. 4, 5 repealed by Hydrocarbon Oil (Custom and Excise) Act 1971 (c. 12), Sch. 7

F11 SCHEDULE 8 E+W+S+N.I.

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Amendments (Textual)

F11 Sch. 8 repealed by Finance Act 1970 (c. 24), s. 36(8), Sch. 8 Pt. II

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 3.

SCHEDULE 9 E+W+S+N.I. Provisions Relating to Bingo Duty

Part I E+W+S+N.I. Exemptions from Duty

1—6. . . . F12 E+W+S+N.I.

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Amendments (Textual)

F12 Sch. 9 paras. 1–21 repealed by Betting and Gaming Duties Act 1972 (c. 25), Sch. 7

Part II E+W+S+N.I. Administration and Enforcement

7—21. . . . F13 E+W+S+N.I.

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Amendments (Textual)

F13 Sch. 9 paras. 1–21 repealed by Betting and Gaming Duties Act 1972 (c. 25), Sch. 7

22 (1) In paragraph 20(1) of Schedule 2 to the M3 Gaming Act 1968 (grounds on which the grant or renewal of a licence under that Act may be refused by the licensing authority), the following shall be added after sub-paragraph (e):— E+W+S+N.I.

“(f) that any bingo duty payable in respect of bingo played on the premises remains unpaid”

and at the end of the said paragraph 20 there shall be added the following:—

“(3) Where the licensing authority entertain an application for the grant or renewal of a licence under this Act in respect of any premises, and are satisfied that any bingo duty payable as mentioned in sub-paragraph (1)(f) of this paragraph remains unpaid, they shall refuse the application.”

(2) In paragraph 60 of the said Schedule 2 (grounds for refusal of transfer of licence), in sub-paragraph (c) (ground that the transferee has not paid duty under section 13 of the M4 Finance Act 1966), after the word “1966" there shall be inserted the words “ or any bingo duty payable by him ”.

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Modifications etc. (not altering text)

C1 The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

Marginal Citations

M3 1968 c. 65

M4 1966 c. 18

23 In paragraph 9 of Schedule 3 to the M5 Gaming Act 1968 (grounds on which, in England and Wales, the licensing authority may refuse renewal of registration of club or institute under Part II of that Act), the following shall be added after sub-paragraph (e):— E+W+S+N.I.

“(f) that any bingo duty payable in respect of bingo played on the premisesd remains unpaid;

and where the authority entertain an application for the renewal of registration and are satisfied that any bingo duty remains unpaid, they shall refuse the application.”

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Modifications etc. (not altering text)

C2 The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

Marginal Citations

M5 1968 c. 65

24 In paragraph 11 of Schedule 4 to the Gaming Act 1968 (grounds on which, in Scotland, the sheriff may refuse renewal of registration of a club or institute under Part II of that Act) the following shall be added after sub-paragraph (e):— E+W+S+N.I.

“(f) that any bingo duty payable in respect of bingo played on the premises remains unpaid;

and where the sheriff entertains an application for the renewal of registration and is satisfied that any bingo duty payanle as mentioned in sub-paragraph (f) above remains unpaid, he shall refuse the application.”

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Modifications etc. (not altering text)

C3 The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

SCHEDULE 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14 E+W+S+N.I.

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Amendments (Textual)

F14 Sch. 10 repealed except as respects any gaming before 1.10.1970, by Finance Act 1970 (c. 24), Sch. 8 Pt. I

SCHEDULE 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15 E+W+S+N.I.

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Amendments (Textual)

F15 Sch. 11 repealed by Betting and Gaming Duties Act 1972 (c. 25), Sch. 7

SCHEDULE 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16 E+W+S+N.I.

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Amendments (Textual)

F16 Sch. 12 repealed by Vehicles (Excise) Act 1971 (c. 10), s.39(5), Sch. 8 Pt. I

SCHEDULES 13—16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17 E+W+S+N.I.

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Amendments (Textual)

F17 Schs. 13–16 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

SCHEDULE 17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18 E+W+S+N.I.

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Amendments (Textual)

F18 Sch. 17 repealed with saving by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I

SCHEDULES 18, 19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19 E+W+S+N.I.

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Amendments (Textual)

F19 Schs. 18, 19 repealed with saving by Capital Gains Tax Act 1979 (c. 14), ss. 157(1),158, Sch. 6 para. 10(2)(b), Sch. 8

Section 60

SCHEDULE 20 E+W+S+N.I. Consolidation Amendments

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Modifications etc. (not altering text)

C4 The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

1—10 . . . F20 E+W+S+N.I.

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Amendments (Textual)

F20 Sch. 20 paras. 1–10, 12–25 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

Discharge of functions of Commissioners of Inland Revenue E+W+S+N.I.

11 (1) The M6 Inland Revenue Act 1890 (in which “the Commissioners” means the Commissioners of Inland Revenue) shall be amended as follows. E+W+S+N.I.

(2) After section 4 insert—

“4A Exercise of functions of Commissioners.

Any functions conferred by or under any enactment, including any future enactment, on the Commissioners may be exercises by any officer of the Commissioners acting under their authority:

Provided that this section shall not apply to the making of any statutory instrument.”

(3) At the end of section 24 add—

“(4) Any notice or other document purporting to be issued in exercise of any function conferred on the Commissioners shall, until the contrary is proved, be deemed to be so issued.”

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Marginal Citations

M6 1890 c.21

12—25. . . . F21 E+W+S+N.I.

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Amendments (Textual)

F21 Sch. 20 paras. 1–10, 12–25 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

26 . . . F22 E+W+S+N.I.

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Amendments (Textual)

F22 Sch. 20 para. 26 repealed by Gas Act 1972 (c. 60), Sch. 8

27 . . . F23 E+W+S+N.I.

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Amendments (Textual)

F23 Sch. 20 paras. 27, 28(1), 29, 30(1)(2)(3) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

Electricity Act 1957 E+W+S+N.I.

28 (1) . . . F24 E+W+S+N.I.

(2) . . . F25

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Amendments (Textual)

F24 Sch. 20 paras. 27, 28(1), 29, 30(1)(2)(3) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

F25 Sch. 20 para. 28(2) repealed by Electricity Act 1989 (c. 29, SIF 44:1), s. 112(3)(4), Sch. 17 para. 35(1), Sch. 18

29 . . . F26 E+W+S+N.I.

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Amendments (Textual)

F26 Sch. 20 paras. 27, 28(1), 29, 30(1)(2)(3) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

Commencement of amendments E+W+S+N.I.

30 (1)—(3) . . . F27 E+W+S+N.I.

(4) . . . F28

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Amendments (Textual)

F27 Sch. 20 paras. 27, 28(1), 29, 30(1)(2)(3) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

F28 Sch. 20 para. 30(4) repealed with savings by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

Section 61.

SCHEDULE 21 E+W+S+N.I. Repeals

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Modifications etc. (not altering text)

C5 The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991