Finance Act 1959
1959 c.58
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.
For the application of this Act to Northern Ireland see s. 37(4)
Part I Customs and Excise
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
2 Liquor licences: alteration of amounts of duty.
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
5
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4
3
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6
6
In consequence of the repeal of the Fourth Schedule to the M1Customs and Excise Act 1952, the enactments mentioned in the Second Schedule to this Act (which contain references to the said Fourth Schedule) shall have effect subject to the modifications contained in the said Second Schedule.
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9
7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10
9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11
10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12
Parts II, III
15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13
17–29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14
Part IV Stamp Duties
30 Stamp duty on policies of insurance.
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15
4
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a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17
c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16
5
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19
6
Notwithstanding the repeal of section ninety-three of the M2Stamp Act 1891 a contract for such insurance as is mentioned in section five hundred and six of the M3Merchant Shipping Act 1894 shall continue to be admissible in evidence although not embodied in a marine policy as required by section twenty-two of the M4Marine Insurance Act 1906.
7
This section shall apply in relation to instruments made or executed after the beginning of August, nineteen hundred and fifty-nine.
31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20
32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21
Part V Miscellaneous
33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22
34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23
36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24
37 Short title, construction, extent and repeal.
1
This Act may be cited as the Finance Act 1959.
2
Parts I to IV of this Act shall be construed as one with the enactments mentioned in this subsection respectively, that is to say—
a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F25
d
Part IV with the Stamp Act 1891.
3
Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended or applied by or under any other enactment including this Act.
4
Such of the provisions of this Act as relate to matters in respect of which the Parliament of Northern Ireland has power to make laws shall not extend to Northern Ireland.
5
The enactments specified in the Eighth Schedule to this Act are hereby repealed to the extent mentioned in the third column of that Schedule, and, except as otherwise provided in that column, the said repeals shall have effect—
a
in the case of the enactments specified in Part I of that Schedule, as from the eighth day of April, nineteen hundred and fifty-nine;
b
in the case of the enactments specified in Part II thereof, in relation to instruments made or executed after the beginning of August, nineteen hundred and fifty-nine;
c
in the case of the enactments specified in Part III thereof, in relation to any yearly period beginning after the fifth day of April, nineteen hundred and fifty-nine; and
d
in the case of the enactments specified in Part IV thereof, in relation to persons dying after the seventh day of April, nineteen hundred and fifty-nine.
F26F26SCHEDULES 1.
Sch. 1 repealed by Finance Act 1964 (c. 49), Sch. 9
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F26
SCHEDULE 2.
1&2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F27
3&4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F28
5
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F29
6&7
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F30
F31F31SCHEDULE 3.
Sch. 3 repealed by Vehicles (Excise) Act 1962 (c. 13), Sch. 8
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F31
F32F32SCHEDULES 4–7.
Schs. 4–7 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539, Sch.16
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F32
C1SCHEDULE 8. Enactments Repealed
The text of Sch. 8 is in the form in which it was originally enacted:it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
Act partly in force at Royal Assent, partly retrospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991.