Chwilio Deddfwriaeth

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Finance Act 1942

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Amendments of the Finance (No. 2) Act, 1940, consequential on introduction of higher rate of tax.

Provision of 3 & 4 Geo. 6. c. 48 amended.Subject matter of provision amended.Amendment.
Section nineteen, subsection (2).Power to issue lists defining classes of goods specified.After the words " specified in the Seventh Schedule to this Act " insert the words " or in the Seventh Schedule to the Finance Act, 1942 ".
Section nineteen, subsection (3), paragraph (a).Rate at which tax is to be charged.

For the words " the basic rate, which shall be one-third of the wholesale Value of the goods " substitute the words “—

(i)if falling within the Seventh Schedule to the Finance Act, 1942, the higher rate, which shall be two-thirds of the wholesale value of the goods, or

(ii)if not falling within the Seventh Schedule to the Finance Act, 1942, the basic rate, which shall be one-third of the wholesale value of the goods”.

Section twenty, subsection (1), paragraph (a).Power to render tax chargeable.For the words " either at the basic rate or at the reduced rate " substitute the words " either at the higher rate, at the basic rate or at the reduced rate ".
Section twenty, subsection (1), paragraph (b).Power to substitute one rate for another.For the words " that the reduced rate shall be substituted for the basic rate, or the basic rate for the reduced rate " substitute the words " that the higher rate, the basic rate, or the reduced rate, shall be substituted for either of the others ".
Section twenty, subsection (1), paragraph (c).Power to make consequential amendments.After the words " in 'the Seventh Schedule to this Act " insert the words " or in the Seventh Schedule to the Finance Act, 1942 ".
Section twenty-eightAdjustments between seller and buyer on variation of rate of tax.For the words " the basic rate ", in each place where those words occur, substitute the words " a greater rate ", and for the words " the reduced rate ", in each place where those words occur, substitute the words " a lesser rate ".
Seventh Schedule, first column, heading.Classes of goods charged.For the words " Goods chargeable at the basic rate " substitute the words " Goods chargeable at the basic rate, or, in the case of goods in the Seventh Schedule to the Finance Act, 1942, at the higher rate " .'

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