Finance Act 1956

SCHEDULES

Section 1.

FIRST SCHEDULE Tobacco (Rates of Duty and Drawback)

PART I

Customs Duties

Description of Tobacco	Rates of duty per pound
	Full rates			Preferential rates
	£	s.	d.	£	s.	d.
Tobacco unmanufactured—
containing 10 lbs. or more of moisture in every 100 lbs. weight thereof—
unstripped	3	1	2	2	19	7 ½
stripped.	3	1	2 ½	2	19	7 ½
containing less than 10 lbs. of moisture in every 100 lbs. weight thereof—
unstripped	3	2	2	3	0	5 ½
stripped	3	2	2 ½	3	0	5 ½
Tobacco manufactured, viz.:—
Cigars	3	11	1	3	8	1 ½
Cigarettes	3	6	8	3	4	3 ½
Cavendish or Negrohead	3	5	8	3	3	5
Cavendish or Negrohead manufactured in bond	3	3	8	3	1	8 ½
Other manufactured tobacco	3	3	11	3	1	11 ½
Snuff—
containing more than 13 lbs. of moisture in every 100 lbs. weight thereof	3	3	2	3	1	3 ½
containing not more than 13 lbs. of moisture in every 100 lbs. weight thereof	3	5	8	3	3	5

PART II

Excise Duties

Description of Tobacco	Rates of duty per pound
£	s.	d.
Tobacco unmanufactured—
containing 10 lbs. or more of moisture in every 100 lbs. weight thereof	2	19	5 ½
containing less than 10 lbs. of moisture in every 100 lbs. weight thereof	3	0	3 ½
Tobacco manufactured, viz.:—
Cavendish or Negrohead manufactured in bond	3	1	8 ½

PART III

Drawback

Description of Tobacco	Rates per pound
	In respect of tobacco on which full customs duty has been paid			In respect of tobacco on which customs duty at a preferential rate or excise duty has been paid
	£	s.	d.	£	s.	d.
Cigars	3	5	6	3	3	11 ½
Cigarettes	3	2	2	3	0	7 ½
Cut, roll, cake or other manufactured tobacco	3	1	11	3	0	4 ½
Snuff (not being offal snuff)	3	1	8	3	0	1 ½
Stalks, shorts or other refuse of tobacco, including offal snuff	3	1	5	2	19	10 ½

Section 10.

SECOND SCHEDULE Offices and Employments (Provisions applicable to Cases I, II, and III of Schedule E)

General

1 (1) Tax under Case I, II or III shall, except as hereinafter mentioned, be chargeable on the full amount of the emoluments falling under that Case, subject to such deductions only as may be authorised by the Income Tax Acts, and the expression "emoluments " shall include all salaries, fees, wages, perquisites and profits whatsoever.

(2) Tax under Case III shall be chargeable, whether or not tax is chargeable in respect of the same office or employment under Case I or II, but shall not be chargeable on any emoluments falling (under Case I or II for the same or another year of assessment (or on any emoluments charged under Schedule E for a year of assessment earlier than the year 1956-57).

Expenses and capital allowances

2 (1) Subject to the following sub-paragraph, where the emoluments for any duties do not fall under Case I or II, then in relation to those or any other emoluments of the office or employment Chapter II.of Part X of, and paragraph 7 of the Ninth Schedule to, the Income Tax Act, 1952, shall apply as if the performance of those duties did not belong to that office or employment.

(2) There may be deducted from any emoluments chargeable under Case III the amount of any expenses defrayed out of those emoluments, and of any other expenses defrayed in the United Kingdom in the year of assessment or in an earlier year in which the holder of the office or employment has been resident in the United Kingdom, being in either case expenses for which a deduction might have been made under the said paragraph 7 from emoluments of the office or employment if they had been chargeable under Case I for the year when the expenses were incurred ; but a deduction shall not be twice made, whether under this sub-paragraph or otherwise, in respect of the same expenses from emoluments of the office or employment.

Provisions defining scope of charge

3 For the purposes of Cases i; II and III, a person who is in the United Kingdom for some temporary purpose only and not with the intention of establishing his residence there shall not be treated as resident in the United Kingdom if he has not in the aggregate spent at least six months in the United Kingdom in the year of assessment, but shall be treated as resident there if he has.

4 Where a person ordinarily performs the whole or part of the duties of his office or employment in the United Kingdom, then for the purposes of Cases I and II his emoluments for any period of absence from the office or employment shall be treated as emoluments for duties performed in the United Kingdom, except in so far as it is shown that, but for that absence, they would have been emoluments for duties performed outside the United Kingdom.

5 Where an office or employment is in substance one of which the duties fall in the year of assessment to be performed outside the United Kingdom, then for the purposes of Cases I and II (including the purposes of this Schedule so far as it relates to those Cases), there shall be treated as so performed any duties performed in the United Kingdom the performance of which is merely incidental to the performance of the other duties outside the United Kingdom.

6 For the purposes of Cases I and II (including the purposes of this Schedule so far as it relates to those Cases), the following duties shall be treated as performed in the United Kingdom, namely—

(a) the duties of any office or employment under the Crown which is of a public nature and of which the emolument are payable out of the public revenue of the United Kingdom or of Northern Ireland; and

(b) any duties which a person performs on a vessel engaged on a voyage not extending to a port outside the United Kingdom, or which a person resident in the United Kingdom performs on a vessel or aircraft engaged on a voyage or journey beginning or ending in the United Kingdom, or on a part beginning or ending in the United Kingdom of any other voyage or journey.

7 (1) For any year of assessment for which the double taxation agreements with the Republic of Ireland are in force, any duties of an office or employment performed in that Republic by a person resident in the United Kingdom shall be treated for the purposes of Cases I and II (including the purposes of this Schedule so far as it relates to those Cases) as performed in the United Kingdom, but there shall be deducted from any emoluments chargeable by virtue only of this paragraph any annual interest or any annuity or other annual payment payable out of the emoluments to a person not resident in the United Kingdom.

(2) For any such year of assessment, a person resident in that Republic, but not resident in the United Kingdom, shall not be chargeable to tax under Case II.

(3) For any such year of assessment, the emoluments excepted from Cases I and II as foreign emoluments shall not include emoluments of a person resident in the United Kingdom from an office or employment under or with a person, body of persons or partnership resident in that Republic.

(4) In this paragraph, "the double taxation agreements with the Republic of Ireland" means the agreements set out in Part I of the Eighteenth Schedule to the Income Tax Act, 1952.

8 For the purposes of Case III, emoluments shall be treated as received in the United Kingdom if they are paid, used or enjoyed in or in any manner or form transmitted or brought to the United Kingdom, and section twenty-four of the Finance Act, 1953 (under which income applied outside the United Kingdom in payment of debts is, in certain cases, treated as received in the United Kingdom), shall apply as it applies for the purposes of subsection (3) of section one hundred and thirty-two of the Income Tax Act, 1952.

Application of general rules relating to Schedule E

9 The rules relating to Schedule E contained in the Ninth Schedule to the Income Tax Act, 1952, shall not apply for the purposes of Cases I, II and III, except paragraph 2 so far as it relates to persons dying, and paragraphs 7 and 8 ; and in relation to offices and employments references in the Income Tax Acts to paragraph 1 of the said Ninth Schedule shall be construed as referring to paragraph 1 of this Schedule.

Section 23.

THIRD SCHEDULE Retirement Annuities (Adjustments of Limit on Qualifying Premiums)

PART I Holders of Pensionable Office or Employment

1 Subject to the following paragraphs, in the case of an individual who is the holder of a pensionable office or employment, the proviso to subsection (1) of section twenty-three of this Act shall have effect with the substitution for the references to seven hundred and fifty pounds of references to seven hundred and fifty pounds less one-tenth of his pensionable emoluments for the year of assessment.

2 Where an individual is the holder of a pensionable office or employment during part only of the year of assessment, then—

(a) the foregoing paragraph shall not apply if the condition in paragraph (a) of subsection (1) of section twenty-two of this Act is not satisfied at any time during that part of the year; but

(b) if the condition is satisfied at such a time and is also satisfied at a time during the remainder of the year, the foregoing paragraph shall apply but for one-tenth there shall be substituted therein such less proportion as may be just.

3 For the purposes of this Part of this Schedule an individual's pensionable emoluments for any year of assessment shall be taken to be the amount, estimated in accordance with the provisions applicable to Case I of Schedule E, of any income of his for the year (but not including in the case of a married man income of his wife), being either—

(a) income arising in respect of remuneration from any pensionable office or employment; or

(b) income from any property which is attached to or forms part of the emoluments of any pensionable office or employment.

PART II Persons born in or before 1915

4 Subject to the following paragraph, in the case of an individual born at a time specified in the first column of the Table set out below, the proviso to subsection (1) of section twenty-three of this Act and Part I of this Schedule shall have effect with the substitution for the references to seven hundred and fifty pounds and to the fraction one-tenth of references respectively to such sum and to such percentage as are specified for his case in the second and third columns of the Table.

TABLE

Year of birth	Sum	Percentage
1914 or 1915	£825	11 per cent.
1912 or 1913	£900	12 per cent.
1910 or 1911	£975	13 per cent.
1908 or 1909	£1,050	14 per cent.
1907 or any earlier year	£1,125	15 per cent.

5 (1) This Part of this Schedule shall not apply in relation to any year of assessment in which the individual, in respect of his past services in any office or employment formerly held by him (not being one in which he served part-time only), either—

(a) receives any income in respect of a pension payable under or in pursuance of a sponsored superannuation scheme or otherwise purchased or provided for him by another person; or

(b) has a right under a sponsored superannuation scheme to a pension which is not presently payable, whether because it is suspended or because it is to become payable only at a future time or on the happening of some contingency (but not including a right dependent also on service in an office or employment for the time being held by him).

(2) In this paragraph, " pension " includes any superannuation or other allowance or deferred pay.

Section 29.

FOURTH SCHEDULE Profits Tax (Provisions consequential on change of rate of tax or of relief for non-distribution)

Provisions applying on any change of rate

1 (1) Where an enactment changes any rate of tax or the rate at which reliefs for non-distribution are to be given, and directs that the change shall have effect as from a particular time, the following provisions shall apply:—

(a) the change shall have effect as respects any chargeable accounting period of a trade or business ending after that time;

(b) where a period which, apart from this provision, would be a chargeable accounting period of a trade or business falls partly before and partly after that time, it shall be divided so that the parts falling before and after that time shall be separate chargeable accounting periods ;

(c) in relation to any period so divided paragraph 3 of the Second Schedule to the Finance (No. 2) Act, 1955, shall have effect as it is expressed to have effect in relation to a period divided by section two of that Act.

(2) Nothing in the foregoing sub-paragraph shall affect the operation in relation to any period of the said paragraph 3 as originally enacted.

2 Where, under either of the following provisions of the Finance Act, 1947, that is to say—

(a) subsection (4) of section thirty-six (which relates to schemes of amalgamation or reconstruction) ; and

(b) subsection (2) of section thirty-eight (which relates to companies having subsidiaries);

a difference in respect of which a non-distribution relief was given to or in respect of a body corporate is to be treated (in whole or in part) as if it had been a difference arising in relation to another body corporate on which non-distribution relief has been given to that body, then, for the purpose of determining the rate of any distribution charge to be made on the second mentioned body, relief shall be treated as having been given to the second mentioned body on the difference or the relevant part thereof at the rate or rates at which it was given to or in respect of the first mentioned body.

3 (1) In subsection (3) of section thirty-six of the Finance Act, 1947 (under which the net relevant distributions to proprietors of a body corporate, society or other body are in certain cases treated, on repayment of a loan, as reduced by the amount corresponding to the increase in tax, if any, caused by the loan having previously been treated as part of the body's gross relevant distributions to proprietors), the expression " the amount corresponding to the increase", in relation to any reduction under that subsection, shall, subject to the following provisions of this paragraph, mean the amount tax on which at the current rate of reliefs for non-distribution would be equal to the tax originally ascribable to the loan.

(2) Subject as aforesaid, where, for the chargeable accounting period in which a reduction falls to be made, there is a distribution charge (or would be but for the reduction), then in relation to that reduction the expression " the amount corresponding to the increase " in the said subsection (3) shall mean—

(a) if the tax originally ascribable to the loan was not greater than the distribution charge which would be made but for the reduction, such amount as will diminish the distribution charge by the amount of that tax; and

(b) if the tax originally ascribable to the loan was greater than the distribution charge which would be made as aforesaid, an amount equal to the amount on which the distribution charge would be so made plus the amount tax on which, at the current rate of reliefs for non-distribution, would be equal to the difference between the tax originally ascribable to the loan and the distribution charge.

(3) Where, by reason of a carry-forward under the said subsection (3), a reduction in respect of a repayment falls to be made wholly or partly in a chargeable accounting period after that in which the repayment was made, the reduction in the later chargeable accounting period (and any further carry-forward therefrom) shall be computed in accordance with the foregoing sub-paragraphs as if the repayment or, as the case may be, the part giving rise to the carry-forward to that period had been made in that period.

(4) This paragraph shall apply in relation to loans made before the end of the year nineteen hundred and fifty-one with the substitution for references to the tax originally ascribable to the loan of references to half the amount of that tax.

(5) In this paragraph—

• " the current rate of reliefs for non-distribution " means, in relation to any reduction, the rate at which a relief for non-distribution would be given for the chargeable accounting period in which the reduction falls to be made; and

• " the tax originally ascribable to the loan " means the amount by which the tax for any chargeable accounting period has been increased by reason of the loan being treated as part of the gross relevant distributions to proprietors for that period.

Provisions applying only to changes under this Act

4 Subsection (3) of section sixty-nine of the Finance Act, 1948, and subsection (2) of section twenty-nine of the Finance Act, 1951 (which provide for a reduction of the tax chargeable on the recipient of certain payments where the payer is a body corporate connected with the recipient or is a statutory undertaker carrying on a public utility concern), shall, in relation to any chargeable accounting period ending after the end of March, nineteen hundred and fifty-six, have effect as if the words " three per cent." were substituted for the words " two-and-a-half per cent. " (where they appear in those subsections as amended by paragraph 4 of the Seventh Schedule to the Finance Act, 1952).

5 (1) If, in the case of any accounting period of a body corporate, unincorporated society or other body beginning before the end of March, nineteen hundred and fifty-six (but not before the end of October, nineteen hundred and fifty-five), the total of the dividends assignable to that period exceeds the governing total, any such dividends declared after the sixteenth day of April, nineteen hundred and fifty-six, shall, to the extent of the excess—

(a) in determining the gross relevant distributions to proprietors for the chargeable accounting period beginning at the end of March, nineteen hundred and fifty-six, or for that in which they are paid, whichever is the later, be included as a distribution for that chargeable accounting period;

(b) in determining those for any chargeable accounting period other than the one last mentioned, be left out of account.

(2) The governing total for the purposes of sub-paragraph (1) of this paragraph is, in relation to any accounting period of a body corporate, society or other body, the total of the dividends assignable to the immediately preceding accounting period thereof:

Provided that—

(a) where the amount of any class of paid-up share capital on which dividends assignable to the preceding accounting period are paid is less than the amount of that class of paid-up share capital on which dividends assignable to the succeeding accounting period are paid, then (subject to sub-paragraph (3) of this paragraph) the dividends on that class of capital assignable to the said preceding period shall, if the person carrying on the trade or business so elects, be treated for the purposes of this sub-paragraph as correspondingly increased; and

(b) where the preceding accounting period is longer or shorter than the succeeding accounting period, the total dividends assignable .to the said preceding period shall be treated for the purposes of this sub-paragraph as correspondingly reduced or increased.

(3) For the purposes of paragraph (a) of the proviso to sub-paragraph (2) of this paragraph, any increase in the amount of any class of paid-up share capital on which dividends are paid shall be disregarded in so far as it represents shares which were previously unissued or not paid up but which have since been issued, or been treated as paid up, wholly or partly in consideration of the retention by the body or society, by way of set-off or otherwise, of sums distributable by way of dividend.

(4) For the purposes of this paragraph, the dividends assignable to any accounting period are those expressed to be paid in respect of that period or any part thereof:

Provided that dividends declared after the sixteenth day of April, nineteen hundred and fifty-six, which either—

(a) are not expressed to be paid in respect of any period ; or

(b) are expressed to be paid in respect of, or of part of, an accounting period earlier than that ending with or last before the end of March, nineteen hundred and fifty-six ;

are to be treated as assignable to the accounting period in which they are paid.

(5) In this paragraph "dividend" includes an interim dividend, and a dividend shall be treated as being declared—

(a) in the case of a dividend declared by a body or society in general meeting, at the date of the declaration ;

(b) in any other case, at the date on which it is paid:

Provided that—

(i) where a dividend is declared in general meeting in accordance with a recommendation of the directors and the directors' decision to make that recommendation was, with the authority of the directors, publicly announced at an earlier date, the dividend shall, for the purposes of this paragraph, be treated as declared at that earlier date; and

(ii) where a dividend not so declared is paid in accordance with a decision of the directors and that decision was, with their authority, publicly announced at an earlier date, the dividend shall, if the body or society so elects, for the purposes of this paragraph be treated as declared at that earlier date.

6 (1) Where the dividends of a body corporate, unincorporated society or other body which are assignable to any accounting period beginning before the end of October, nineteen hundred and fifty-five, and were declared before the seventeenth day of April, nineteen hundred and fifty-six.—

(a) exceed the governing total for that accounting period ; and

(b) include dividends declared after the twenty-fifth day of the said month of October, and paid after the beginning of the said month of April;

then, notwithstanding anything in paragraph 4 of the Second Schedule to the Finance (No. 2) Act, 1955, the dividends so declared and paid (if the body or society so elects) shall to the extent of the excess—

(i) in determining the gross relevant distributions to proprietors for the chargeable accounting period ending at the end of March, nineteen hundred and fifty-six, be included as a distribution for that chargeable accounting period; and

(ii) in determining those for any other chargeable accounting period, be left out of account.

(2) Sub-paragraphs (2) to (5) of the said paragraph 4 (which define " the governing total" and other expressions) shall apply for the purposes of this paragraph as they apply for the purposes of that.

Section 44.

FIFTH SCHEDULE Repeals

PART I General

Session and Chapter	Short Title	Extent of Repeal
11 & 12 Geo. 6. c. 49.	The Finance Act, 1948	In section one, subsections (1) and (2); the First Schedule.
12, 13 & 14 Geo. 6. c. 89.	The Vehicles (Excise) Act, 1949.	In section eleven, subsection (3); in section fifteen, subsection (2).
15 & 16 Geo. 6. & 1 Eliz. 2. c. 10.	The Income Tax Act, 1952.	Section twenty-eight; id section sixty-nine, in paragraph (b), the words " any salaries, fees, wages, perquisites or profits of any public office or "; in section one hundred and twenty-two, in paragraph 1 of Schedule D, the word: "employment" in both places in sub-paragraph (a) and the words " office, employment or " in the proviso; in subsection (2) of section one hundred and thirty-two, the words " office, employment or"; in section one hundred and fifty, in subsections (1) to (7), the word " employment" wherever occurring, and subsection (8); in section one hundred and fifty-six, in Schedule E, the words " in respect of every public office or employment of profit, and " in paragraph 1A (as re-numbered by this Act), the words " office, employment or " in paragraph 2, the word " emoluments " in all places in paragraph 3, and the words " are or" in sub-paragraph (a) of paragraph 3; subsection (1) of section two hundred and seventy-eight from the word " or " at the end of paragraph (a) onwards, except as respects allowances and charges for years earlier than the year 1956-57; section three hundred and eighty-three; in section four hundred and twenty-three, in subsection (6), the words from "including" to " 1925 "; in section four hundred and twenty-four, paragraph (d) of subsection (1), and subsection (2); in section four hundred and twenty-five, in paragraph (a) of subsection (4), the words " and the amount of any profits arising from the granting of annuities on human life"; in the Ninth Schedule, in paragraph 1 the words " having or exercising an office or employment of profit mentioned in Schedule E, or " and the words " salaries, fees, wages, perquisites or", paragraph 2 except the words " if, during the year of assessment, any person chargeable dies, his executors or administrators shall be liable for tax in respect of the period during which he held or exercised the office or employment", in paragraph 4 the words " salary, fees or" wherever occurring, paragraph 5, in paragraph 6 the words " on receipt of the emoluments of any office or employment of profit, or " and the words " or on passing the accounts of the office ", in paragraph 9 the words " any salary, fees, wages, perquisites or other profits or " in sub-paragraph (3), paragraphs 10 to 12, in paragraph 14 the words " any emoluments of any office or employment of profit, or", paragraph 15 and sub-paragraph (2) of paragraph 16; in the Eighteenth Schedule, in paragraph 2 of Part III, the words " office, employment or" in paragraph (b) of sub-paragraph (2).
15 & 16 Geo. 6. & 1 Eliz. 2. c. 44.	The Customs and Excise Act, 1952.	In section one hundred and forty-nine, in subsection (6), paragraphs (c) and (d) and the proviso.
2 & 3 Eliz. 2. c. 44.	The Finance Act, 1954	Subsection (2) of section sixteen from the word " and " at the end of paragraph (b) onwards, except as respects allowances and charges for years earlier than the year 1956-57.
4 & 5 Eliz. 2. c. 17.	The Finance (No. 2) Act, 1955.	Paragraph 2 of the Second Schedule.

PART II Repeals Effective from 1st August, 1956

Session and Chapter	Short Title	Extent of Repeal
10 Edw. 7 & 1 Geo. 5. c. 8.	The Finance (1909-10) Act, 1910.	The proviso to section seventy-three.
1 & 2 Geo. 5. c. 2.	The Revenue Act, 1911	Section fifteen.
11 & 12 Geo. 6. c. 49.	The Finance Act, 1948	Section seventy-two.
12, 13 & 14 Geo. 6. c. 47.	The Finance Act, 1949	In section thirty-six, subsections (1) to (3).
15 & 16 Geo. 6 & 1 Eliz. 2. c. 33.	The Finance Act, 1952	Section seventy-three.

PART III Repeals Effective from 1st January, 1957

Session and Chapter	Short Title	Extent of Repeal
12, 13 & 14 Geo. 6. c. 89.	The Vehicles (Excise) Act, 1949.	In section twenty-seven, in subsection (1), the definitions of "electricity undertaking", "electric transport undertaking" and " gas undertaking ", paragraph (a) of the definition of " tower wagon ", and the words " except for the purpose of the definition of ' tower wagon' and ' gas undertaking'" in the definition of " gas ".

Table of Statutes referred to in this Act

Short Title	Session and Chapter
Policies of Assurance Act, 1867	30 & 31 Vict. c. 144.
Stamp Act, 1891	54 & 55 Vict. c. 39.
Finance Act, 1894	57 & 58 Vict. c. 30.
Merchant Shipping Act, 1894	57 & 58 Vict c. 60.
Friendly Societies Act, 1896	59 & 60 Vict. c. 25.
Finance (1909-1910) Act, 1910	10 Edw. 7. & 1 Geo. 5. c. 8.
Revenue Act, 1911	1 & 2 Geo. 5. c. 2.
Finance Act, 1921	11 & 12 Geo. 5. c. 32.
Safeguarding of Industries Act, 1921	11 & 12 Geo. 5. c. 47.
Settled Land Act, 1925	15 & 16 Geo. 5. c. 18.
Finance Act, 1930	20 & 21 Geo. 5. c. 28.
Import Duties Act, 1932	22 & 23 Geo. 5. c. 8.
Ottawa Agreements Act, 1932	22 & 23 Geo. 5. c. 53.
Finance Act, 1937	1 Edw. 8. & 1 Geo. 6. c. 54.
Finance Act, 1938	1 & 2 Geo. 6. c. 46.
House of Commons Members Fund Act, 1939	2 & 3 Geo. 6. c. 49.
National Loans Act, 1939	2 & 3 Geo. 6. c. 117.
Finance Act, 1940	3 & 4 Geo. 6. c. 29.
Finance (No. 2) Act, 1940	3 & 4 Geo. 6. c. 48.
Pensions (Increase) Act, 1944	7 & 8 Geo. 6. c. 21.
Income Tax Act, 1945	8 & 9 Geo. 6. c. 32.
Finance (No. 2) Act, 1943	9 & 10 Geo. 6. c. 13.
Pensions (Increase) Act, 1947	10 & 11 Geo. 6. c. 7.
Finance Act, 1947	10 & 11 Geo. 6. c. 35.
Companies Act, 1948	11 & 12 Geo. 6. c. 38.
Finance Act, 1948	11 & 12 Geo. 6. c. 49.
Finance Act, 1949	12, 13 & 14 Geo. 6. c. 47.
Vehicles (Excise) Act, 1949	12, 13 & 14 Geo. 6. c. 89.
Finance Act, 1951	14 & 15 Geo. 6. c. 43.
Income Tax Act, 1952	15 & 16 Geo. 6. & 1 Eliz. 2. c. 10.
Finance Act, 1952	15 & 16 Geo. 6. & 1 Eliz. 2. c. 33.
Customs and Excise Act, 1952	15 & 16 Geo. 6. & 1 Eliz. 2. c. 44.
Pensions (Increase) Act, 1952	15 & 16 Geo. 6. & 1 Eliz. 2. c. 45.
Finance Act, 1953	1 & 2 Eliz. 2. c. 34.
Historic Buildings and Ancient Monuments Act, 1953	1 & 2 Eliz. 2. c. 49.
Pensions (Increase) Act, 1954	2 & 3 Eliz. 2. c. 25.
Finance Act, 1954	2 & 3 Eliz. 2. c. 44.
Trustee Savings Banks Act, 1954	2 & 3 Eliz. 2. c. 63.
Town and Country Planning Act, 1954	2 & 3 Eliz. 2. c. 72.
Town and Country Planning (Scotland) Act, 1954.	2 & 3 Eliz. 2. c. 73.
Pensions (India, Pakistan and Burma) Act, 1955	3 & 4 Eliz. 2. c. 22.
Finance (No.2) Act, 1955	4 & 5 Eliz. 2. c. 17.
Pension (Increase) Act, 1956	4 & 5 Eliz. 2. c. 39.