Finance Act 1952

Sections 2, 6, 71, 73, 76.

FOURTEENTH SCHEDULE Repeals

PART I Miscellaneous Customs, Excise and Purchase Tax Repeals

Session and Chapter	Short Title	Extent of Repeal
8 & 9 Geo. 6. c. 24.	The Finance Act, 1945.	Section two.
11 & 12 Geo. 6. c. 49.	The Finance Act, 1948.	Paragraph (6) of subsection (3) of section twenty (but only from the coming into force of an order under subsection (4) of section nine of this Act); subsection (2) of section twenty-one.
14 & 15 Geo. 6. c. 43.	The Finance Act, 1951.	In subsection (1) of section one the words from the beginning of the subsection to the end of paragraph (b), the word " and ", the word " said " and the proviso; subsection (2) of section one.

PART II Repeals Relating to Rates of Entertainments Duty

Session and Chapter	Short Title	Extent of Repeal
25 & 26 Geo. 5. c. 24.	The Finance Act, 1935.	Section one.
6 & 7 Geo. 6. c. 28.	The Finance Act, 1943.	Section six.
9 & 10 Geo. 6. c. 64.	The Finance Act, 1946.	Section seven; subsection (3) of section eight.
11 &12 Geo. 6. c. 49.	The Finance Act, 1948.	Section sixteen.
14 Geo. 6. c. 15.	The Finance Act, 1950.	Paragraph (a) of subsection (3) of section fifteen; subsection (1) of section sixteen.
14 & 15 Geo. 6. c. 43.	The Finance Act, 1951.	Section two; the First Schedule.

PART III Repeals relating to the Sugar Duties

Session and Chapter	Short Title	Extent of Repeal
9 & 10 Geo. 5. c. 32.	The Finance Act, 1919.	In section ten the words " or molasses, or in respect of the material from which any molasses is produced "; in the Second Schedule, the references in the first column to sugar, glucose, molasses and saccharin.
14 & 15 Geo. 5. c. 21.	The Finance Act, 1924.	Section five.
15 & 16 Geo. 5. c. 36.	The Finance Act, 1925.	Section eight and Part I of the Third Schedule.
16 & 17 Geo. 5. c. 22.	The Finance Act, 1926.	Section seven.
18 & 19 Geo. 5. c. 17.	The Finance Act, 1928.	Subsection (1) of section four from the words "and section eight" onwards; in Part I of the Second Schedule all the entries in the third column.
22 & 23 Geo. 5. c. 25.	The Finance Act, 1932.	Subsection (2) of section two; section three; the Second Schedule.
24 & 25 Geo. 5. c. 32.	The Finance Act, 1934.	Section one except paragraph (b) of the proviso to subsection (1)
2 & 3 Geo. 6. c. 109.	The Finance (No. 2) Act, 1939.	In subsection (1) of section six the words "and excise", the words " and the amounts of the general preferential reductions " and paragraph (c); in the Fifth Schedule, in Part I the entry in the third column relating to saccharin and in Part III the whole entry relating to saccharin.
11 & 12 Geo. 6. c. 49.	The Finance Act, 1948.	Section seven.
12 & 13 Geo. 6. c. 47.	The Finance Act, .1949.	In section six, in subsection (1) the words " under section eight of the Finance Act, 1925 (which relates to Empire products)", and subsection (3).
14 Geo. 6. c. 15.	The Finance Act, 1950.	Section eight.

PART IV Income Tax Repeals

Session and Chapter	Short Title	Extent of Repeal
10 & 11 Geo. 6. c. 35.	The Finance Act, 1947.	Subsection (3) of section thirty-eight, as respects profits tax payable for chargeable accounting periods ending after the beginning of the year nineteen hundred and fifty-two.
15 & 16 Geo. 6. & 1 Eliz. 2. c. 10.	The Income Tax Act, 1952.	Proviso (a) to subsection (3) of section one hundred and thirty-one; subsection (2) of section one hundred and thirty-four; section one hundred and forty-one, as respects profits tax for chargeable accounting periods ending after the beginning of the year nineteen hundred and fifty-two; in section three hundred and twenty-eight, in subsection (1) the words from "except so much " to " two hundred and ninety-six of this Act" and the proviso to subsection (2); section three hundred and forty-four; and, as respects profits tax far chargeable accounting periods ending after the beginning of the year nineteen hundred and fifty-two, subsection (7) of section four hundred and twenty-five.

PART V Repeals Relating to Relief from Estate Duty for Members of Armed Forces, etc.

Session and Chapter	Short Title	Extent of Repeal
55 Geo. 3. c. 184.	The Stamp Act, 1815.	In the Schedule, in Part III, the exemption for testamentary instruments and inventories of common seamen, marines or soldiers.
57 & 58 Vict. c. 30.	The Finance Act, 1894.	In section eight, in subsection (1), the words " and for the exemption of the property of common seamen, marines or soldiers who are slain or die in the service of Her Majesty ".
63 & 64 Vict. c. 7.	The Finance Act, 1900.	Section fourteen.
14 & 15 Geo. 5. c. 21.	The Finance Act, 1924.	Section thirty-eight.

PART VI Stamp Duty Repeals

Session and Chapter	Short Title	Extent of Repeal
10 & 11 Geo. 6. c. 35.	The Finance Act, 1947.	Subsections (3) to (6) of section fifty-four.

Table of Statutes referred to in this Act

Short Title	Session and Chapter
Theatres Act, 1843	6 & 7 Vict. c. 68.
Sinking Fund Act, 1875	38 & 39 Vict. c. 45.
Customs Consolidation Act, 1876	39 & 40 Vict. c. 36.
Stamp Act, 1891	54 & 55 Vict. c. 39.
Finance Act, 1895	58 & 59 Vict. c. 16.
Finance (1909-10) Act, 1910	10 Edw. 7. & 1 Geo; 5. c. 8.
Revenue Act, 1911	1 & 2 Geo. 5. c. 2.
Bankruptcy (Scotland) Act, 1913	3 & 4 Geo. 5. c. 20.
Bankruptcy Act, 1914	4 & 5 Geo. 5. c. 59.
Finance Act, 1919	9 & 10 Geo. 5. c. 32.
Roads Act, 1920	10 & 11 Geo. 5. c. 72.
Finance Act, 1921	11 & 12 Geo. 5. c. 32.
Finance Act, 1922	12 & 13 Geo. 5. c. 17.
Finance Act, 1923	13 & 14 Geo. 5. c. 14.
Finance Act, 1926	16 & 17 Geo. 5. c. 22.
Finance Act, 1928	18 & 19 Geo. 5. c. 17.
Import Duties Act, 1932	22 & 23 Geo. 5. c. 8.
Finance Act, 1934	24 & 25 Geo. 5. c. 32.
Public Health Act, 1936	26 Geo. 5. & 1 Edw. 8. c. 49.
Finance Act, 1937	1 Edw. 8 & 1 Geo. 6. c. 54.
Finance Act, 1938	1 & 2 Geo. 6. c. 46.
Finance Act, 1939	2 & 3 Geo. 6. c. 41.
Finance Act, 1940	3 & 4 Geo. 6. c. 29.
Finance (No. 2) Act, 1940	3 & 4 Geo. 6. c. 48.
Finance Act, 1941	4 & 5 Geo. 6. c. 30.
War Damage Act, 1943	6 & 7 Geo. 6. c. 21.
Finance Act, 1943	6 & 7 Geo. 6. c. 28.
Income Tax (Employments) Act, 1943	6 & 7 Geo. 6. c. 45.
Finance Act, 1944	7 & 8 Geo. 6. c. 23.
Finance Act, 1945	8 & 9 Geo. 6. c. 24.
Income Tax Act, 1945	8 & 9 Geo. 6. c. 32.
Water Act, 1945	8 & 9 Geo. 6. c. 42.
Finance (No. 2) Act, 1945	9 & 10 Geo. 6. c. 13.
Coal Industry Nationalisation Act, 1946	9 & 10 Geo. 6. c. 59.
Finance Act, 1946	9 & 10 Geo. 6. c. 64.
Finance Act, 1947	10 & 11 Geo. 6. c. 35.
Local Government (Scotland) Act, 1947	10 & 11 Geo. 6. c. 43.
Electricity Act, 1947	10 & 11 Geo. 6. c. 54.
Finance (No. 2) Act, 1947	11 & 12 Geo. 6. c. 9.
Companies Act, 1948	11 & 12 Geo. 6. c. 38.
Finance Act, 1948	11 & 12 Geo. 6. c. 49.
Gas Act, 1948	11 & 12 Geo. 6. c. 67.
Civil Defence Act, 1948	12, 13 & 14 Geo. 6. c. 5.
Finance Act, 1949	12, 13 & 14 Geo. 6. c. 47.
Profits Tax Act, 1949	12, 13 & 14 Geo. 6. c. 64.
Iron and Steel Act, 1949	12, 13 & 14 Geo. 6. c. 72.
Vehicles Excise Act, 1949	12, 13 & 14 Geo. 6. c. 89.
Finance Act, 1950	14 Geo. 6. c. 15.
Finance Act, 1951	14 & 15 Geo. 6. c. 43.
Income Tax Act, 1952	15 & 16 Geo. 6 S: 1 Eliz. 2. c. 10.