Finance Act 1959

SCHEDULES

Section 1.

FIRST SCHEDULE Beer (Duties and Drawbacks)

PART I Beer other than Black Beer of Gravity of Twelve Hundred degrees or more

Specific gravity of worts before fermentation	Rates
	Excise duty			Excise drawback			Preferential customs duty			Full customs duty			Drawback on preferential customs duty			Drawback on full customs duty
1	2			3			4			5			6			7
	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.
1030 degrees or less.	5	11	9 ½	5	11	11 ½	5	12	2 ½	6	12	2 ½	5	11	11 ½	6	11	11 ½
Exceeding 1030 degrees.	5	11	9 ½	5	11	11 ½	5	12	2 ½	6	12	2 ½	5	11	11 ½	6	11	11 ½
	and 6s. 7½d. for each additional degree.			and 6s. 7 ½ d. for each additional degree.			and 6s. 7 ½ d. for each additional degree.			and 6s. 7 ½ d. for each additional degree.			and 6s. 7 ½ d. for each additional degree.			and 6s. 7 ½ d. for each additional degree.

Supplementary provisions as to drawbacks

1 As respects beer the worts whereof before fermentation were of a specific gravity of less than 1030 degrees the amount of drawback shall be limited as follows.

2 The amount of excise drawback allowable shall not exceed by more than twopence for every 36 gallons the amount of duty which is shown to the satisfaction of the Commissioners to have been paid.

3 The amount of customs drawback allowable shall not exceed the amount of duty which is shown to the satisfaction of the Commissioners to have been paid, less threepence for every 36 gallons.

PART II Black Beer of Gravity of Twelve Hundred degrees or more

Specific gravity of worts before fermentation	Rates
	Excise duty			Excise drawback			Customs duty			Customs drawback
1	2			3			4			5
	£	s.	d.	£	s.	d.	£	s.	d.	£	s	d.
1200 degrees	11	15	7	11	15	9	11	16	0	11	15	9
Exceeding 1200 degrees.	11	15	7	11	15	9	11	16	0	11	15	9
	and 1s. 5d. for each additional degree.			and 1s. 5d. for each additional degree.			and 1s. 5d. for each additional degree.			and 1s. 5d. for each additional degree.

Section 2.

SECOND SCHEDULE Modifications consequential on Repeal of Fourth Schedule to Customs and Excise Act, 1952

The Temperance (Scotland) Act, 1913 (3 & 4 Geo. 5. c. 33)

1 In subsection (1) of section three, for the words from " satisfy the court " to the end of the subsection there shall be substituted the words " produce to the court a statement by the Commissioners of Customs and Excise certifying that in their opinion the receipts from the sale of exciseable liquor in the preceding year were less, in the case of a restaurant, than three-fifths or. in the case of an inn and hotel, than one-half of the total receipts in that year from the business of all descriptions carried on at the premises for which such certificate is held, being business carried on in that year by or on behalf of a person holding a certificate in respect of those premises ".

2 After subsection (1) of section three there shall be inserted the following subsection:—

“(1A) In calculating receipts for the purposes of the foregoing subsection, the year shall be the twelve months ending on the thirty-first day of December or such other day as the said Commissioners may fix for any area or to meet the circumstances of a particular case or cases.”

The Licensing Act, 1953 (1 & 2 Eliz. 2. c. 46)

3 Instead of varying with annual value, the percentage of the maximum charge to be imposed under section eighteen (compensation charge) on the renewal of an old on-licence in any year after nineteen hundred and fifty-nine shall be fixed and, notwithstanding any subsequent removal of the licence or other change of circumstances, shall be equal to the percentage of that charge imposed on the renewal of the licence in nineteen hundred and fifty-eight or, if a charge did not then fall to be imposed because the compensation authority considered its imposition unnecessary or the licence was in suspense and thus not renewed or the premises were in a licensing planning area, shall be equal to the percentage which would have been appropriate if a charge had then fallen to be imposed.

4 For the purpose of levying any charge imposed under section eighteen on the renewal of an old on-licence in nineteen hundred and fifty-nine, the percentage of the maximum charge imposed on the renewal shall be taken to have been equal to the percentage of that charge which, by virtue of the foregoing paragraph, will fall to be imposed on the renewal of the licence in any subsequent year.

The Landlord and Tenant Act, 1954 (2 & 3 Eliz. 2. c. 56)

5 The following shall be substituted for paragraph (d) of subsection (1) of section forty-three (tenancies to which Part II of the Act does not apply)—

“(d) to a tenancy of premises licensed for the sale of intoxicating liquor for consumption on the premises, other than—

(i) premises which are structurally adapted to be used, and are bona fide used, for a business which comprises one or both of the following, namely, the reception of guests and travellers desiring to sleep on the premises and the carrying on of a restaurant, being a business a substantial proportion of which consists of transactions other than the sale of intoxicating liquor;

(ii) premises adapted to be used, and bona fide used, only for one or more of the following purposes, namely, for judicial or public administrative purposes, or as a theatre or place of public or private entertainment, or as public gardens or picture galleries, or for exhibitions, or for any similar purpose to which the holding of the licence is merely ancillary;

(iii) premises adapted to be used, and bona fide used, as refreshment rooms at a railway station.”

The Licensing (Scotland) Act, 1959 (7 & 8 Eliz. 2. c. 51)

6 In subsection (4) of section one hundred and eleven, for the words from " satisfies the licensing court" to the end of the subsection there shall be substituted the words " produces to the licensing court a statement by the Commissioners certifying that in their opinion the receipts from the sale of exciseable liquor in the preceding year were less, in the case of a restaurant, than three-fifths or, in the case of a hotel, than one-half of the total receipts in that year from the business of all descriptions carried on at the premises for which such certificate is held, being business carried on in that year by or on behalf of a person holding a certificate in respect of those premises ".

7 After subsection (4) of section one hundred and eleven there shall be inserted the following subsection:—

“(5) In calculating receipts for the purposes of the last foregoing subsection, the year shall be the twelve months ending on the thirty-first day of December or such other day as the Commissioners may fix for any area or to meet the circumstances of a particular case or cases”.

Section 10.

THIRD SCHEDULE Consequential amendments as to Vehicle Excise Licences

1 (1) The Vehicles (Excise) Act, 1949, shall be amended in accordance with the following provisions of this paragraph.

(2) In section one, in paragraph (a) (which charges the duties), after the word " used " there shall be inserted the words " or kept ".

(3) In section seven, in subsection (1), after the word " used " in each place where it occurs in paragraphs (b), (f) and (g) and in the first place where it occurs in paragraph (h), there shall be inserted the words " or kept on a road ", in subsection (2) for the words " or not, or " there shall be substituted the words " or not, or by reason of the keeping thereof for such use or by reason of the use thereof ", and at the end of subsection (4) there shall be inserted the words " in respect of the use of the vehicle on roads ".

(4) In section nine, in paragraph (a) of subsection (2) (which provides that one licence does not entitle the holder to use more than one vehicle), after the word "use" there shall be inserted the words " or keep ".

(5) A trade licence, that is to say a licence under section ten, shall not authorise the keeping of a vehicle on a road if it is not being used thereon.

(6) In section fifteen, in subsection (1) (under which it is an offence to use a vehicle on a road without a licence), after the word " uses " where it first occurs there shall be inserted the words " or keeps ", and in subsection (3) (which where an offence is alleged enables information to be required from the owner of the vehicle and other persons as to the identity of the driver or person using the vehicle) after the word " used " there shall be inserted the words " or kept " ; and in relation to an alleged offence of keeping a vehicle in contravention of the said subsection (1) paragraphs (a) and (b) of subsection (3) of the said section fifteen shall have effect with the substitution for references to the driver or any person using the vehicle of references to the person keeping the vehicle.

(7) In section nineteen, in subsection (1) (which makes it an offence not to carry registration marks and hackney carriage signs) and in subsection (2) (which requires marks and signs fixed on a vehicle to be kept unobscured and easily distinguishable), after the words " person driving the vehicle" there shall be inserted the words " or, where the vehicle is not being driven, the person keeping the vehicle ".

2 In the Finance Act, 1952, in section seven, at the end of subsection (3) (which provides for exempting vehicles from vehicle excise duty when used for a civil defence purpose) there shall be added the words " or by reason of its being kept on a road for any such use, or both ".

Section 21.

FOURTH SCHEDULE Amendments consequential on restoration of investment allowances

The Income Tax Act, 1952 (15 & 16 Geo. 6 & 1 Eliz. 2. c. 10)

1 In subsection (1) of section two hundred and sixty-five, for the words " three-twentieths " there shall be substituted the words " one-twentieth ".

2 In subsection (1) of section two hundred and seventy-nine, for the words " three-tenths " there shall be substituted the words " one-tenth ".

3 In section three hundred and six, for the words " two-fifths " there shall be substituted the words " one-fifth ".

4 In sub-paragraph (2) of paragraph 3 of the Fourteenth Schedule, for the words " seven-tenths " in each place where they occur there shall be substituted the words " nine-tenths ".

The Finance Act, 1954 (2 & 3 Eliz. 2. c. 44)

5 In section sixteen—

(a) in subsections (2) to (4), for the words " instead of an initial allowance " in each place where they occur there shall be substituted the words " in addition to an initial allowance ";

(b) in subsection (2), for the words " shall apply instead " there shall be substituted the words " shall apply also ";

(c) in subsection (8), for the words " the withholding of initial allowances" there shall be substituted the words " the reduction of initial allowances ";

(d) the following shall be inserted after subsection (9)—

“(9A) Subject to that Schedule, where it is provided by this section that an investment allowance shall be made in addition to an initial allowance, no greater initial allowance shall be made by reason that an investment allowance is for any reason not made.”

6 The following shall be substituted for sub-paragraph (4) of paragraph 1 of the Second Schedule—

“(4) Where an investment allowance in respect of any expenditure is withheld or withdrawn under this paragraph then—

(a) if it is withheld or withdrawn by reason of a sale or transfer such initial allowance (if any) as might have been made in addition to the investment allowance if it had not been withheld or withdrawn shall be made, or

(b) if it is withheld or withdrawn otherwise than by reason of a sale or transfer such initial allowance (if any) as might have been made in respect of the said expenditure but for section sixteen of this Act and section twenty-one of the Finance Act, 1959 shall be made.”

7 In relation to a sale of machinery or plant after the seventh day of April, nineteen hundred and fifty-nine, paragraph 2 of the Second Schedule shall have effect as if, for the words from " the buyer shall not be entitled " to the end of the paragraph there were substituted the words " the amount of the initial allowance (if any) to which the buyer is entitled shall be reduced by two-thirds, unless the investment allowance is withheld or withdrawn under the foregoing paragraph or the initial allowance is reduced in accordance with the provisions of the Fourteenth Schedule to the Income Tax Act, 1952 ".

The Finance Act, 1958 (6 & 7 Eliz. 2. c. 56.)

8 Subsection (3) of section fifteen shall not have effect.

Section 21.

FIFTH SCHEDULE Supplementary provisions as to investment allowances for dredging

1 A claim for an investment allowance under subsection (4) of section twenty-one of this Act shall have annexed to it a certificate stating that the expenditure was capital expenditure and giving such particulars of the expenditure as show that an investment allowance falls to be made; and the certificate shall be signed by the claimant and shall be deemed to form part of the claim.

2 Subsection (12) of section sixteen of the Finance Act, 1954 (which provides for the deduction of investment allowances in computing profits for the purposes of the profits tax) shall apply in relation to investment allowances under the said subsection (4) as it applies in relation to investment allowances under the said section sixteen.

3 (1) Subject to the provisions of this paragraph, the Second Schedule to the Finance Act, 1954, shall have effect to provide for the withholding or withdrawal of investment allowances under the said subsection (4) and matters incidental thereto.

(2) References in the said Second Schedule to property representing the expenditure shall be construed as references to property the value of which is enhanced by the expenditure; and where.an event such as is mentioned in sub-paragraph (2) of paragraph 1 of that Schedule occurs in relation to a part only of such property that Schedule shall have effect as if the appropriate portion of the investment allowance were an investment allowance in respect of that part.

(3) Sub-paragraph (4) of paragraph 1 of the said Second Schedule shall not apply, but if an investment allowance in respect of any expenditure is withheld or withdrawn otherwise than by reason of a sale of the trade deemed for the purposes of section seventeen of the Finance Act, 1956, to constitute the permanent discontinuance thereof such initial allowance as might have been made in respect of the said expenditure but for section twenty-one of this Act shall be made.

Sections 24, 25, 26.

SIXTH SCHEDULE Purchase and Sale of Securities: "Appropriate Amount in respect of Interest"

1 For the purposes of section twenty-four of this Act the appropriate amount in respect of the interest is the appropriate proportion of the net interest receivable by the first buyer.

2 For the purposes of sections twenty-five and twenty-six of this Act the appropriate amount in respect of the interest is the gross amount corresponding with the appropriate proportion of the net interest receivable by the first buyer.

3 (1) For the purposes of the foregoing paragraphs the appropriate proportion is the proportion which—

(a) the period beginning with the date on which the securities were first quoted in the official list of the London Stock Exchange at a price excluding the value of the interest payment last payable before the interest receivable by the first buyer, and ending with the day before the day on which the first buyer bought the securities,

bears to—

(b) the period beginning with the said date and ending with the day before the first date after the purchase by the first buyer on which the securities are quoted in the said list at a price excluding the value of the interest receivable by the first buyer.

(2) Where the interest receivable by the first buyer was the first interest payment payable in respect of the securities, paragraphs (a) and (b) of the foregoing sub-paragraph shall have effect with the substitution, for references to the date on which the securities were first quoted as mentioned in the said paragraph (a), of the beginning of the period for which the interest was payable:

Provided that where the capital amount of the securities was not fully paid at the beginning of the said period and one or more instalments of capital were paid during that period—

(a) the interest shall be treated as divided into parts, calculated by reference to the amount of the interest attributable to the capital paid at or before the beginning of the said period and the amount thereof attributable to each such instalment, and

(b) treating each of the said parts as interest payable for the said period or, where the part was calculated by reference to any such instalment, as interest payable for the part of the said period beginning with the payment of the instalment, there shall be calculated, in accordance with the foregoing provisions of this paragraph, the amount constituting the appropriate proportion of each part, and

(c) the appropriate proportion of the interest for the purposes of the foregoing paragraphs shall be the proportion thereof constituted by the sum of the said amounts.

(3) In relation to securities not quoted in the official list of the London Stock Exchange, sub-paragraph (1) of this paragraph shall have effect with the substitution for the periods therein mentioned of such periods as in the opinion of the Commissioners having jurisdiction in the matter correspond therewith in the case of the securities in question.

4 Where the securities are of a description such that under the rules of the London Stock Exchange the bargain price is increased, where interest is receivable by the buyer, by reference to gross interest accruing before the bargain date, the foregoing paragraphs shall not apply but for the purposes of each of the said sections the appropriate amount in respect of the interest shall be the amount of the increase in the bargain price.

Section 29.

SEVENTH SCHEDULE Agreement between the Government of the United Kingdom and the Government of the Republic of Ireland with respect to certain Exemptions from Tax

The Government of the United Kingdom and the Government of the Republic of Ireland,

Considering the Agreement of the 14th April, 1926, between the British Government and the Government of the Irish Free State, in pursuance of which exemptions from tax are conferred on persons resident in one only of the countries from tax under the law of the other,

Considering that doubts have arisen as to the effect on the said exemptions of the provisions of subsection (2) of Section four of the United Kingdom Finance (No. 2) Act, 1955 (hereinafter called " the Act of 1955 ") and subsection (2) of Section fifty-one of the Irish Republican Finance Act, 1958 (hereinafter called " the Act of 1958 ") (which relate to purchases of shares by persons exempted from tax),

Desiring to remove these doubts for the year 1959-60 and subsequent years,

Have agreed as follows:—

Article 1

(1) The said exemptions fall within, and are subject to, the said provisions of the Act of 1955 and the Act of 1958.

(2) Subject as aforesaid the said Agreement of 1926 as amended by Agreements made on the 25th April, 1928, and the 21st July, 1947, continues in force.

(3) Paragraph (1) of this Article does not relate to cases where the dividend in respect of which exemption is claimed is one on a holding of shares or stock acquired by the person claiming exemption, or regarded as having been acquired by him, before the eighth day of April, nineteen hundred and fifty-nine except in so far as that dividend is one falling within subsection (2) of the said Section four or subsection (2) of the said Section fifty-one by reason (directly or indirectly) that in respect of another dividend, received by a body corporate other than the person claiming exemption from a holding of shares or stock acquired, or regarded as acquired, by the body corporate on or after the said eighth day of April, a deduction is to be made in determining the income of that body corporate arising after a given date; but this paragraph is without prejudice to any question as to the application of the said provisions of the Act of 1955 and the Act of 1958 in circumstances to which paragraph (1) of this Article does not relate.

Article 2

This Agreement shall become effective on the exchange of notes confirming that the necessary steps have been taken to give it the force of law in the United Kingdom and the Republic of Ireland, and thereafter shall remain effective only so long as it has the force of law in both countries.

Dated this fourth day of April, 1959.

For the Government of the United Kingdom

D. HEATHCOAT AMORY

For the Government of the Republic of Ireland

SÉAMAS O RIAIN

Section 37.

EIGHTH SCHEDULE Enactments Repealed

PART I Customs, Excise and Purchase Tax Repeals

Session and Chapter	Short Title	Extent of Repeal
2 & 3 Geo. 6. c. 109.	The Finance (No. 2) Act, 1939.	Section one.
		The First Schedule.
5 & 6 Geo. 6. c. 21.	The Finance Act, 1942	Sections thirteen to fifteen.
9 & 10 Geo. 6. c. 64.	The Finance Act, 1946	Section ten.
12, 13 & 14 Geo. 6. c. 89.	The Vehicles (Excise) Act, 1949.	From the beginning of October, nineteen hundred and fifty-nine, the words " not exceeding five hundredweight in weight " and the word " untreated " in paragraph (a) of subsection (5) of section five.
		In the Second Schedule, paragraph 2.
14 Geo. 6. c. 15.	The Finance Act, 1950	Section six.
		In section eighteen, subsections (2) and (3), in subsection (4) the words from " and for the purpose" to the end, and subsection (5).
		The Second Schedule.
		In. the Fifth Schedule, paragraphs 1 to 3 of Part I, and Part II.
15 & 16 Geo. 6 & 1 Eliz. 2. c. 44.	The Customs and Excise Act, 1952.	Section one hundred and thirty-six.
		In section one hundred and forty-six, subsection (2).
		In section one hundred and forty-eight, in subsection (2) the words from " or treble the amount" to the end.
		In section one hundred and fifty-one, in subsection (3) the words from " for each day " to the end.
		Subject to the provisions of subsection (9) of section four of this Act, section one hundred and fifty-six.
		In section one hundred and sixty-eight, the words " dealer or retailer ".
		In section one hundred and sixty-nine, subsection (6).
		The Fourth Schedule.
		In the Tenth Schedule, paragraph 26.
1 & 2 Eliz. 2. c. 34.	The Finance Act, 1953	Section ten.
1 & 2 Eliz. 2. c. 46.	The Licensing Act, 1953	In section six, subsections (1), (6) and (11).
		Section seven.
		In section nine, in subsection (2), the words from " and, on proceedings " to the end.
		Section sixteen.
		In section twenty-five, in subsection (6), the words from " except" to " value ".
		In section one hundred and thirteen, paragraph (a) of subsection (1) and subsections (2), (3), (4) and (6).
		In section one hundred and eighteen, paragraphs (b) and (c) of subsection (2).
		In section one hundred and nineteen, subsection (3).
		In the Fourth Schedule, Part I.
6 & 7 Eliz. 2. c. 56.	The Finance Act, 1958	In the Second Schedule, in Part I the parenthesis in rule 2, and Group 28, and in Part II sub-paragraph (1) of paragraph 1.

PART II Repeals relating to Stamp Duty on Insurance Policies

Session and Chapter	Short Title	Extent of Repeal
54 & 55 Vict. c. 39.	The Stamp Act, 1891.	Sections ninety-two to ninety-seven.
		In section ninety-eight, in subsection (1), the words from " against accident; and" to "a policy of insurance " and from " or as compensation " to the end, and subsection (2).
		In section ninety-nine, the words " sea insurance or ".
		In section one hundred, the words " other than a sea insurance" and the words " other than a policy of sea insurance ".
		In the First Schedule, the head of charge " Policy of Sea Insurance" and the head of charge beginning " Policy of Insurance against Accident".
38 & 59 Vict. c. 16.	The Finance Act, 1895	Section thirteen.
59 & 60 Vict. c. 28.	The Finance Act, 1896	Section thirteen.
62 & 63 Vict. c. 9.	The Finance Act, 1899	Section eleven.
1 Edw. 7. c. 7.	The Finance Act, 1901	Section eleven.
3 Edw. 7. c. 46.	The Revenue Act. 1903	Section eight.
6 Edw. 7. c. 41.	The Marine Insurance Act, 1906.	In section twenty-one, the words " although it be unstamped ".
		In section twenty-three, paragraphs (2) to (5).
		In section twenty-five, subsection (2).
7 Edw. 7. c. 13.	The Finance Act, 1907	Section eight.
2. & 3 Geo. 5. c. 8.	The Finance Act, 1912	Section eight.
10 & 11 Geo. 5. c. 18.	The Finance Act, 1920	In section forty, subsection (1), and in subsection (2) the words " ninety-eight".
		Section forty-one.
21 & 22 Geo. 5. c. 2.	The Cunard (Insurance) Agreement Act, 1930.	In section three, in subsection (1) the words from "be invalid " to " sea insurance, or ". and subsection (3).
12, 13 & 14 Geo. 6. c. 47.	The Finance Act, 1949.	In section thirty-five, subsection (3).
15 & 16 Geo. 6 & 1 Eliz. 2. c. 57.	The Marine and Aviation Insurance (War Risks) Act, 1952.	In section seven, in subsection (1), the words from "be invalid " to " sea insurance, or", and in subsection (3) the words " ninety-seven or " and the words from " or be liable " to the end.

PART III Repeals Relating to Corporation Duty

Session and Chapter	Short Title	Extent of Repeal
48 & 49 Vict. c. 51.	The Customs and Inland Revenue Act, 1885.	The whole Act.
26 Geo. 5 & 1 Edw. 8. c. 34.	The Finance Act, 1936	Section twenty-nine.
12, 13 & 14 Geo. 6. c. 47.	The Finance Act, 1949	Section thirty.

PART IV Repeals Relating to Estate Duty

Session and Chapter	Short Title	Extent of Repeal
52 & 53 Vict. c. 7.	The Customs and Inland Revenue Act, 1889.	In section eleven, in subsection (1) the words from "The charge under the said section" to the end.
11 &12 Geo. 6. c. 49.	The Finance Act, 1948	Section seventy-six.

Table of Statutes referred to in this Act

Short Title	Session and Chapter
Customs and Inland Revenue Act, 1885	48 & 49 Vict. c. 51.
Customs and Inland Revenue Act, 1889	52 & 53 Vict. c. 7.
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.
Marine Insurance Act, 1906	6 Edw. 7. c. 41.
Finance 0909-10) Act. 1910	10 Edw. 7 & 1 Geo. 5. c. 8.
Temnerance (Scotland) Act. 1913	3 & 4 Geo. 5. c. 33.
Finance Act, 1933	23 & 24 Geo. 5. c. 19.
Finance Act, 1937	1 Edw. 8 & 1 Geo. 6. c. 54.
Finance (No. 2) Act. 1939	2 & 3 Geo. 6. c. 109.
Finance Act. 1940	3 & 4 Geo. 6. c. 29.
Finance (No. 2) Act, 1940	3 & 4 Geo. 6. c. 48.
Finance Act, 1942	5 & 6 Geo. 6. c. 21.
Finance Act. 1948	11 & 12 Geo. 6. c. 49.
Vehicles (Excise) Act. 1949	12, 13 & 14 Geo. 6. c. 89.
Finance Act. 1950	14 Geo. 6. c. 15.
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.
Finance Act, 1953	1 & 2 Eliz. 2. c. 34.
Licensing Act, 1953	1 & 2 Eliz. 2. c. 46.
Finance Act, 1954	2 & 3 Eliz. 2. c. 44.
Landlord and Tenant Act, 1954	2 & 3 Eliz. 2. c. 56.
Finance (No. 2) Act, 1955	4 & 5 Eliz. 2. c. 17.
Finance Act, 1956	4 & 5 Eliz. 2. c. 54.
Finance Act, 1957	5 & 6 Eliz. 2. c. 49.
Import Duties Act, 1958	6 & 7 Eliz. 2. c. 6.
Entertainments Duty Act, 1958	6 & 7 Eliz. 2. c. 9.
Finance Act, 1958	6 & 7 Eliz. 2. c. 56.
Licensing (Scotland) Act, 1959	7 & 8 Eliz. 2. c. 51.