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Finance Act 1958

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NINTH SCHEDULEEnactments Repealed

Part ICustoms, Excise and Purchase Tax Repeals

Session and ChapterShort titleExtent of Repeal
17 & 18 Geo. 5. c. 10.The Finance Act, 1927Section six.
11 & 12 Geo. 6. c. 49.The Finance Act, 1948From the beginning of October, nineteen hundred and fifty-eight, section twenty and in the Eighth Schedule, Part I; and, from the beginning of August, nineteen hundred and fifty-eight, the words " including naphtha and methylic alcohol purified so as to be potable" in the Third Schedule.
12, 13 & 14 Geo. 6. c. 47.The Finance Act, 1949Section five; the Third Schedule; and, from the beginning of the year nineteen hundred and fifty-nine, section four and the Second Schedule.
12, 13 & 14 Geo. 6. c. 89.The Vehicles (Excise) Act, 1949.Subject to subsection (7) of section seven of this Act, subsections (2), (4) and (6) of section eleven and subsection (3) of section twelve.
15 & 16 Geo. 6. and 1 Eliz. 2. c. 44.The Customs and Excise Act, 1952.From the beginning of August, nineteen hundred and fifty-eight, subsection (1) of section one hundred and fifteen.
4 & 5 Eliz. 2. c. 54.The Finance Act, 1956.Subject to subsection (7) of section seven of this Act, subsection (4) of section five.
5 & 6 Eliz. 2. c. 49.The Finance Act, 1957.From the beginning of October, nineteen hundred and fifty-eight, section eight.
6 & 7 Eliz. 2. c. 6.The Import Duties Act, 1958.In the First Schedule, in paragraph 3, sub-paragraph (2) and sub-paragraph (3) from the second " and " onwards.
6 & 7 Eliz. 2. c. 9.The Entertainments Duty Act, 1958.In section one, subsection (1) from " of the amount" onwards; section seven; and, except as respects entertainments given on or before the fourth day of October, nineteen hundred and fifty-eight, and except as respects allowances for spoilt and unused stamps, subsection (1)-pf section three from the beginning of paragraph (a) to " ticket" in paragraph (b), in subsection (2) of section three the words "in the case of admission otherwise than by stamped ticket", subsections (3), (4) and (5) of section three and subsection (1) of section six from " and in particular" onwards.

Treasury Orders

ReferenceTitleExtent of Repeal
S.I. 1956/383 (1956 II, p. 1927).The Purchase Tax (Consolidation) Order, 1956.The whole Order except in so far as it amends Part II of the Eighth Schedule to the Finance Act, 1948.
S.I. 1956/485 (1956 II, p. 1942).The Purchase Tax (No. 2) Order, 1956.The whole Order.

The repeals of Treasury orders shall have effect from the beginning of October nineteen hundred and fifty-eight.

Part IIProfits Tax RepealsA. Repeals resulting from this Act

Session and ChapterShort titleExtent of Repeal
1 Edw. 8. & 1 Geo. 6. c. 54.The Finance Act, 1937.In section nineteen, subsections (1) and (5); and, from the beginning of the year nineteen hundred and fifty-nine, paragraph 5 of Part I of the Fifth Schedule, down to the word " and ".
5 & 6 Geo. 6. c. 21.The Finance Act, 1942.In section thirty-six, subsection (1) to the word " accordingly ", and subsection (2) from "and ending" onwards; in the Ninth Schedule the words " subsection (1) of section nineteen of the Finance Act, 1937 and ".
9 & 10 Geo. 6. c. 13.The Finance (No. 2) Act, 1945.From the beginning of the year nineteen hundred and fifty-nine, the words "and the national defence contribution " in subsection (1) of section thirty-five.
10 & 11 Geo. 6. c. 35.The Finance Act, 1947.Section thirty; in subsection (1) of section thirty-two the proviso in the new sub-paragraph (1) of paragraph 7 of the Fourth Schedule to the Finance Act, 1937; section thirty-four; section thirty-five, except subsection (5); sections thirty-six and thirty-seven; in section thirty-eight, in subsection (1), the words " and the gross relevant distributions " in both places in paragraph (a), and the words from " and no distributions " to " as aforesaid" in paragraph (jb), and subsection (2); sections thirty-nine to forty-two; in Part I of the Eighth Schedule, in paragraph 6, paragraph (d) of sub-paragraph (2).
11 &12Geo.6. c. 49.The Finance Act, 1948.Sections sixty-nine and seventy; in section seventy-one, subsection (2) from " and the said increase " onwards.
14 & 15 Geo. 6. c. 43.The Finance Act, 1951.Section twenty-nine (but not so as to confer any new right to relief for losses or to deductions for wear and tear); section thirty-one.
15 & 116 Geo. 6. & 1 Eliz. 2. c. 10.The Income Tax Act, 1952In the Twenty-first Schedule, sub-paragraph (5) of paragraph 10.

15 & 16 Geo.6. & 1 Eliz. 2.c. 33.

c. 34.

The Finance Act, 1952.Section thirty-five; subsection (3) of section sixty-seven.
1 & 2 Eliz. 2. c. 34The Finance Act, 1953.Section twenty-eight.
4 & 5 Eliz. 2. c. 17.The Finance (No. 2) Act, 1955.In the Second Schedule, in sub-paragraph (3) of paragraph 3 the words " and subsections (1) and (2) of section thirty-nine ", the word " respectively " and the words " and to persons resident outside the United Kingdom ".
4 & 5 Eliz. 2. c. 54.The Finance Act, 1956.In section twenty-nine, subsections (1) and (2); in section thirty, in subsection (3) the words " or distributions " and the words " and about distributions ", and subsections (4) and (5): section thirty-one; the Fourth Schedule except sub-paragraph (1) of paragraph 1.
5 & 6 Eliz. 2. c. 49.The Finance Act, 1957.Section forty ; in the Seventh Schedule, paragraphs 4 to 8, paragraph 11 and sub-paragraph (2) of paragraph 12.

B. Repeals of provisions superseded by earlier Acts

Session and ChapterShort titleExtent of Repeal
10 & 11 Geo. 6. c. 35.The Finance Act, 1947Subsections (2) to (5) of section forty-seven.
11 & 12 Geo. 6. c. 9.The Finance (No. 2) Act, 1947.Section seven.
12, 13 & 14 Geo. 6. c. 64.The Profits Tax Act, 1949The whole Act.
14 & 15 Geo. 6. c. 43.The Finance Act, 1951.Section twenty-eight; the Sixth Schedule.
15&16Geo. 6. & 1 Eliz. 2. c. 33.The Finance Act, 1952.In section thirty-three, subsections (2) to (4); the Seventh Schedule.
4 & 5 Eliz. 2. c. 17.The Finance (No. 2) Act, 1955.Section two; the Second Schedule, except paragraph 3.

These repeals (other than repeals expressed to operate from the beginning of the year nineteen hundred and fifty-nine) shall not affect liability to the profits tax for chargeable accounting periods ending at or before the end of March, nineteen hundred and fifty-eight.

Part IIIStamp Duty Repeals

Session and ChapterShort titleExtent of Repeal
54 & 55 Vict. c. 39.The Stamp Act, 1891 ...In the First Schedule, in the heading " Conveyance or Transfer on sale ", the words from " Where" to the last entry in the second column.
10 Edw. 7. c. 8.The Finance (1909-10) Act, 1910.Section seventy-three; section seventy-five, so far as it relates to duty chargeable by reference to the heading " Conveyance or Transfer on sale ".
9 & 10 Geo. 5. c. 35.The Housing, Town Planning, etc. Act, 1919.In proviso (b) to paragraph (d) of section forty-nine, the words " shall not be liable to stamp duty and ".
10 & 11 Geo. 5. c. 18.The Finance Act, 1920.Subsection (1) of section thirty-six.
10 & 11 Geo. 6. c. 35.The Finance Act, 1947.In subsection (2) of section fifty-two, sub-paragraphs (iii) and (viii) of paragraph (a) together with the reference to the said sub-paragraph (iii) in paragraph (c), and sub-paragraph (iv) of paragraph (a), together with the reference to it in paragraph (c) so far as they relate to duty chargeable by reference to the heading " Conveyance or Transfer on sale "; in subsection (1) of section fifty-four the words "the heading 'Conveyance or Transfer on sale "'.
1 & 2 Eliz. 2. c. 34.The Finance Act, 1953.Subsection (2) of section thirty-one from the beginning to the words " transfer: and "
4 & 5 Eliz. 2. c. 54.The Finance Act, 1956.Section thirty-seven.

These repeals shall have effect from the beginning of August, nineteen hundred and fifty-eight.

Part IVMiscellaneous Repeals

Session and ChapterShort titleExtent of Repeal
40 & 41 Vict. c. 45.The Treasury Chest Fund Act, 1877.The whole Act, but without prejudice to the operation of section four as respects accounts for the financial year 1957-58.
56 & 57 Vict. c. 18.The Treasury Chest Fund Act, 1893.The whole Act.
4 & 5 Geo. 5. c. 10The Finance Act, 1914.Section fifteen.
26 Geo. 5. & 1 Edw. 8. c. 43.The Tithe Act, 1936.From the second day of October, nineteen hundred and fifty-eight, subsections (1) and (2) of section thirteen, in subsection (1) of section fourteen, the words " one half of " and the words " each instalment payable in ", in subsection (1) of section forty-seven the words " and' payment date'" and in subsection (4) of section forty-seven the words " and any instalment of an annuity "
15 & 16 Geo. 6. & 1 Eliz. 2. c. 10.The Income Tax Act, 1952.In, section one hundred and three, in paragraph (c) of subsection (1), the words from " any individual" to " or by"; in section four hundred and forty-eight, in subsection (2), the words from "or to any parts " to the end of the subsection; in section four hundred and seventy-nine, subsection (3).
2 & 3 Eliz. 2. c. 44.The Finance Act, 1954.Subsection (4) of section thirty.
3 & 4 Eliz. 2. c. 15.The Finance Act, 1955.In section two, subsection (6).
5 & 6 Eliz. 2. c. 49.The Finance Act, 1957.In section twelve, subsection (21.
6 & 7 Eliz. 2. c. 19.The Nationalised Industries Loans Act, 1958.The whole Act.

Table of Statutes referred to in this Act

Short TitleSession and Chapter
Wills Act, 18377 Will. 4 & 1 Vict. c. 26.
Stamp Act, 189154 & 55 Vict. c. 39.
Finance Act, 189457 & 58 Vict. c. 30.
Small Dwellings Acquisition Act, 189962 & 63 Vict. c. 44.
Finance Act, 19088 Edw. 7. c. 16.
Finance (1909-1910) Act, 191010 Edw. 7& 1 Geo. 5. c. 8.
Finance Act, 192111 & 12 Geo. 5. c. 32.
Housing Act, 192515 & 16 Geo. 5. c. 14.
Housing (Scotland) Act, 192515 & 16 Geo. 5. c. 15.
Finance Act, 192717 & 18 Geo. 5. c. 10.
Finance Act, 193020 & 21 Geo. 5. c. 28.
Tithe Act, 193626Geo. 5& 1 Edw.8.c.43.
Public Health Act, 193626Geo.5& 1 Edw.8.c.49.
Housing Act, 193626 Geo. 5& 1 Edw.8.c.51.
Finance Act, 19371 Edw. 8 & 1 Geo. 6. c. 54.
Finance Act, 19381 & 2 Geo. 6. c. 46.
Finance Act, 19392 & 3 Geo. 6. c. 41.
Finance Act, 19403 & 4 Geo. 6. c. 29.
Finance (No. 2) Act, 19403 & 4 Geo. 6. c. 48.
Water Act, 19458 & 9 Geo. 6. c. 42.
Finance (No. 2) Act, 19459 & 10 Geo. 6. c. 13.
Finance Act, 19469 & 10 Geo. 6. c. 64.
New Towns Act, 19469 & 10 Geo. 6. c. 68.
Finance Act, 194710 & 11 Geo. 6. c. 35.
Local Government (Scotland) Act, 194710 & 11 Geo. 6. c. 43.
Finance Act, 194811 & 12 Geo. 6. c. 49.
Finance Act, 194912, 13 & 14 Geo. 6. c. 47.
Housing Act, 194912, 13 & 14 Geo. 6. c. 60.
Housing (Scotland) Act, 194912, 13 & 14 Geo. 6. c. 61.
Vehicles (Excise) Act, 194912, 13 & 14 Geo. 6. c. 89.
Finance Act, 195014 Geo. 6. c. 15.
Housing (Scotland) Act, 195014 Geo. 6. c. 34.
Finance Act, 195114 & 15 Geo. 6. c. 43.
Tithe Act, 195114 & 15 Geo. 6. c. 62.
Income Tax Act, 195215 &16 Geo.6 & 1 Eliz. 2. c. 10.
Finance Act, 195215 & 16 Geo. 6 & 1 Eliz. 2. c. 33.
Customs and Excise Act, 195215 & 16 Geo. 6 & 1 Eliz. 2. c. 44.
Finance Act, 19531 & 2 Eliz. 2. c. 34.
Finance Act, 19542 & 3 Eliz. 2. c. 44.
Finance (No. 2) Act, 19554 & 5 Eliz. 2. c. 17.
Finance Act, 19564 & 5 Eliz. 2. c. 54.
Road Traffic Act, 19564 & 5 Eliz. 2. c. 67.
Finance Act, 19575 & 6 Eliz. 2. c. 49.
Housing Act, 19575 & 6 Eliz. 2. c. 56.
National Insurance (No. 2) Act, 19576 & 7 Eliz. 2. c. 1.
Import Duties Act, 19586 & 7 Eliz. 2. c. 6.
Entertainments Duty Act, 19586 & 7 Eliz. 2. c. 9.
Overseas Service Act, 19586 & 7 Eliz. 2. c. 14.
Nationalised Industries Loans Act, 19586 & 7 Eliz. 2. c. 19.
Housing (Financial Provisions) Act, 19586 & 7 Eliz. 2. c. 42.

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