Ґендерна рівність при здійсненні правосуддя
The text of ss. 1(5), 58, 60, 61(1)(2)(4)–(6), Sch. 20 para.11 and Sch. 21 was taken from S.I.F. group 63:1 (Income, Corporation and Capital Gains Taxes: Income and Corporation Taxes) ss. 1(4)(5), 61(3)(a), Sch.7 was taken from S.I.F.Group 40:1 (Customs and Excise: Customs and Excise Duties) and ss. 3(9), 59, Sch.9 paras. 22-24 was taken from S.I.F. Group 12:1 (Betting, Gaming and Lotteries: General) ; Provisions omitted from S.I.F. have been dealt with as referred to in other commentary. For the extent of this Act, in so far as it relates in Northern Ireland, see s. 61(5) S. 1(1) repealed by Finance Act 1970 (c. 24), Sch. 8 Pt. II and Finance Act 1973 (c. 51), Sch. 22 Pt. I S. 1(2) repealed by Finance Act 1972 (c. 41), Sch. 28 Pt. III and Finance Act 1973 (c. 51), Sch. 22 Pt I S. 1(3) repealed by Hydrocarbon Oil (Customs and Excise) Act 1971 (c. 12), Sch. 7 S. 1(5) repealed (prosp.) by Finance Act 1983 (c. 28, SIF 40:1), s. 9(3), Sch. 10 Pt. I S. 1(5)(b) repealed by Alcoholic Liquor Duties Act 1979 (c. 4), Sch. 4 Pt. I S. 1(5)(c) repealed by Finance Act 1973 (c. 51), Sch. 22 Pt. I S. 1(5)(d) repealed by Hydrocarbon Oil (Customs and Excise) Act 1971 (c. 12), Sch. 7 S. 2 repealed except as respects any period before 27.4.1970, by Finance Act 1970 (c. 24), Sch. 8 Pt. II S. 3 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(3), Sch. 13 para. 1 (with Sch. 13 para. 21) S. 4 repealed, except as regards any gaming before 1.10.1970, by Finance Act 1970 (c. 24), Sch. 8 Pt. I S. 5 repealed by Statute Law (Repeals) Act 1974 (c. 22), Sch. Pt. II S. 6 repealed by Vehicles (Excise) Act 1971 (c. 10), s.39(5), Sch. 8 Pt. I Ss. 7–11(4), 11(6), 12–15 repealed by Income and Corporation Taxes Act 1970 (c. 10), ss. 537(1), 538(1), 539(1), Sch. 14 para. 1, Sch. 16 Ss. 7–11(4), 11(6), 12–15 repealed by Income and Corporation Taxes Act 1970 (c. 10), ss. 537(1), 538(1), 539(1), Sch. 14 para. 1, Sch. 16 S. 11(5) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1 Ss. 7–11(4), 11(6), 12–15 repealed by Income and Corporation Taxes Act 1970 (c. 10), ss. 537(1), 538(1), 539(1), Sch. 14 para. 1, Sch. 16 S. 16 repealed by Statute Law (Repeals) Act 1975 (c. 10), s. 1(1), Sch. Pt. VI Ss. 16(3)–(4), 17–34 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Ss. 35–40 repealed with savings by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I; 2016 c. 24, s. 97(3) Ss. 41, 42 repealed with savings by Capital Gains Tax Act 1979 (c. 14), ss. 157(1), 158, Sch. 6 para. 10(2)(b), Sch. 8 S. 50 repealed by Finance Act 1971 (c. 68), s. 69(7), Sch. 14 Pt. VII S. 51 repealed by Finance Act 1972 (c. 41), ss. 122(5), 134(7), Sch. 28 Pt. IX S. 52 repealed by Finance Act 1990 (c. 29), s. 132, Sch. 19 Pt. IV S. 53 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 S. 54 repealed by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 19(2), Sch. 3 Pt. I S. 55 repealed by Finance Act 1972 (c. 41), ss. 54(8), 134(7), Sch. 28 Pt. II S. 56 repealed by Finance Act 1973 (c. 51), s. 59(7), Sch. 22 Pt. V S. 57 repealed by Finance Act 1970 (c. 24), ss. 35(5), 36(8), Sch. 8 Pt. VI Words substituted by S.I. 1989/992 , art. 6(4) , Sch. 2 para. 1(1)(a) Words in s. 58(1) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(2)(a); S.I. 2008/839, art. 2 Words in s. 58(1) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(2)(b); S.I. 2008/839, art. 2 Words in s. 58(1)(a) substituted (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1) , s. 723 , Sch. 6 para. 122(2)(a) (with Sch. 7 ) Words in s. 58(1)(a) substituted (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1) , s. 723 , Sch. 6 para. 122(2)(b) (with Sch. 7 ) Words in s. 58(1)(b) substituted (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1) , s. 723 , Sch. 6 para. 122(3) (with Sch. 7 ) S. 58(1A) inserted (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1) , s. 723 , Sch. 6 para. 122(4) (with Sch. 7 ) Words in s. 58(2) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(3)(a); S.I. 2008/839, art. 2 Words in s. 58(2) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(3)(b); S.I. 2008/839, art. 2 Words in s. 58(4) substituted (28.9.2004 for E. and 15.10.2005 for W.) by Planning and Compulsory Purchase Act 2004 (c. 5), Sch. 7 para. 2(a) (with s. 111); S.I. 2004/2202, art. 2(i); S.I. 2005/2847, art. 2(f) Words in s. 58(4) substituted (28.9.2004 for E. and 15.10.2005 for W.) by Planning and Compulsory Purchase Act 2004 (c. 5), Sch. 7 para. 2(b) (with s. 111); S.I. 2004/2202, art. 2(i); S.I. 2005/2847, art. 2(f) Words substituted by S.I. 1989/992 , art. 6(4) , Sch. 2 para. 1(1)(b) Words in s. 58(4) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(4)(a); S.I. 2008/839, art. 2 Words in s. 58(4) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(4)(b); S.I. 2008/839, art. 2 Words added by Finance (No. 2) Act 1987 (c. 51, SIF 63:1) , s. 69(1)(2) Entries in s. 58(4) repealed (1.4.1994 in relation to England and Scotland and 1.4.1995 for all other purposes) by 1993 c. 19 , s. 51 , Sch. 10 ; S.I. 1993/2503 , art. 2(3) , Sch. 3 . Words in s. 58(4)(c) substituted (27.5.1997) by 1997 c. 11 , ss. 4 , 6(2) , Sch. 2 para. 18(a) Words in s. 58(4)(c) substituted (27.5.1997) by 1997 c. 11 , ss. 4 , 6(2) , Sch. 2 para. 18(b) Words in s. 58(4) substituted (1.4.2006) by The Welsh Development Agency (Transfer of Functions to the National Assembly for Wales and Abolition) Order 2005 (S.I. 2005/3226), arts. 1(2), 7, Sch. 2 paras. 4 (with art. 3(1)) Words “Scottish Enterprise." and “Part I of the Enterprise and New Towns (Scotland) Act 1990." substituted respectively (1.4.1991) (E.W.S.) for the words “The Scottish Development Agency." and “The Scottish Development Agency Act 1975." by Enterprise and New Towns (Scotland) Act 1990 (c. 35, SIF 64) , s. 38(1) , Sch. 4 para. 2(a) Entry in s. 58(4)(c) repealed (1.10.1998) by 1998 c. 38 , s. 152 , Sch. 18 Pt. IV (with ss. 137(1) , 139(2) , 143(2) ); S.I. 1998/2244 , art. 4 Words “Highlands and Islands Enterprise." and “Part I of the Enterprise and New Towns (Scotland) Act 1990." substituted respectively (1.4.1991) (E.W.S.) for the words “The Highlands and Islands Development Board," and “The Highlands and Islands Development (Scotland) Acts 1965 and 1968." by Enterprise and New Towns (Scotland) Act 1990 (c. 35, SIF 64) , s. 38(1) , Sch. 4 para. 2(b) Words substituted by Finance (No. 2) Act 1987 (c. 51, SIF 63:1, 2) , s. 69(1)(3) Words substituted by S.I. 1989/992 , art. 6(4) , Sch. 2 para. 1(1)(c) Words in s. 58(7) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(5); S.I. 2008/839, art. 2 S. 60 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1 S. 61(3)(a): Words substituted by Customs and Excise Management Act 1979 (c. 2), Sch. 4 para. 12 Table Pt. I S. 61(3)(b) repealed by Finance Act 1972 (c. 41), s. 54(8), Sch. 28 Pt. II S. 61(3)(c) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 S. 61(3)(d) repealed by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I S. 61(3)(e) repealed by Capital Gains Tax Act 1979 (c. 14), ss. 157(1),158, Sch. 6 para. 10(2)(b), Sch. 8 Sch. 1 repealed by Finance Act 1972 (c. 41), s. 134(7), Sch. 28 Pt. III Schs. 2–5 repealed by Finance Act 1973 (c. 51), s. 59(7), Sch. 22 Pt. I Sch. 6 repealed by Finance Act 1972 (c. 41), ss. 54(8), 134(7), Sch. 28 Pt. II Sch. 7 repealed (prosp.) by Finance Act 1983 (c. 28, SIF 40:1), s. 9(2)(3), Sch. 10 Pt. I Words substituted (1.1.1980) by S.I. 1979/241, art. 3 Sch. 7 para. 1(b) substituted (E.W.S.) by Scotch Whisky Act 1988 (c. 22, SIF 109:1), s. 3(5) Sch. 7 para. 1(b) substituted (N.I.) by S.I. 1988/1852(N.I. 19), art. 2(5) Sch. 7 para. 2 repealed by Alcoholic Liquor Duties Act 1979 (c. 4), Sch. 4 Pt. I Sch. 7 para. 3 repealed by Finance Act 1973 (c. 51), s. 59(7), Sch. 22 Pt. I Sch. 7 paras. 4, 5 repealed by Hydrocarbon Oil (Custom and Excise) Act 1971 (c. 12), Sch. 7 Sch. 8 repealed by Finance Act 1970 (c. 24), s. 36(8), Sch. 8 Pt. II Sch. 9 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(3), Sch. 13 para. 1 (with Sch. 13 para. 21) Sch. 10 repealed except as respects any gaming before 1.10.1970, by Finance Act 1970 (c. 24), Sch. 8 Pt. I Sch. 11 repealed by Betting and Gaming Duties Act 1972 (c. 25), Sch. 7 Sch. 12 repealed by Vehicles (Excise) Act 1971 (c. 10), s.39(5), Sch. 8 Pt. I Schs. 13–16 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Sch. 17 repealed with saving by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I Schs. 18, 19 repealed with saving by Capital Gains Tax Act 1979 (c. 14), ss. 157(1),158, Sch. 6 para. 10(2)(b), Sch. 8 Sch. 20 paras. 1–10, 12–25 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Sch. 20 para. 11 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1 Sch. 20 paras. 1–10, 12–25 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Sch. 20 para. 26 repealed by Gas Act 1972 (c. 60), Sch. 8 Sch. 20 paras. 27, 28(1), 29, 30(1)(2)(3) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Sch. 20 paras. 27, 28(1), 29, 30(1)(2)(3) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Sch. 20 para. 28(2) repealed by Electricity Act 1989 (c. 29, SIF 44:1), s. 112(3)(4), Sch. 17 para. 35(1), Sch. 18 Sch. 20 paras. 27, 28(1), 29, 30(1)(2)(3) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Sch. 20 paras. 27, 28(1), 29, 30(1)(2)(3) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Sch. 20 para. 30(4) repealed with savings by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3 General amendments etc. to Tax Acts (or Income Tax Acts or Corporation Taxes Acts as the case may be) made by: Taxes Management Act 1970 (c. 9, SIF 63:1), s. 41A(7) (as added by Finance Act 1990 (c. 29, SIF 63:1, s. 95(1)(2)); British Telecommunications Act 1981 (c. 38, SIF 96), s. 82(2)(7); Telecommunications Act 1984 (c. 12, SIF 96), s. 72(3); Finance Act 1984 (c. 43, SIF 63:1), ss. 82(6), 85(2), 89(1)(7), 96(1)(7), 98(7), Sch. 9 para. 3(2)(9), Sch. 16 paras. 6, 12; Finance Act 1985 (c. 54, SIF 63:1), ss. 72(1), 74(5), Sch. 23 para. 15(4); S.I. 1987/530, regs. 11(2), 13(1), 14; Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), ss. 4, 6, 7, 9, 32, 34, 78, 134, 135, 141, 142, 185, 191, 193, 194, 195, 200, 203, 209, 212, 213, 219, 247, 253, 272, 287, 314, 315, 317, 318, 325, 326, 327, 345, 350, 351, 368, 375, 381, 397, 414, 432, 440, 442, 446, 458, 460, 461, 463, 463(2)(3) (as added by Finance Act 1990 (c. 29, SIF 63:1), s. 50(2)), ss. 468, 474, 475, 486, 490, 491, 503, 511, 518, 524, 532, 544, 550, 556, 558, 569, 572, 582, 595, 601, 613, 617, 619, 621, 639, 656, 660, 663, 676, 689, 691, 694, 700, 701, 714, 716, 739, 743, 754, 763, 776, 780, 781, 782, 787, 789, 811, 828, 829, 832, 833, 834, 835, 837, 838, 839, 840, 841, 842, Sch. 2 para. 5, Sch. 4 para. 5, Sch. 13 para. 10, Sch. 16 para. 10, Sch. 21 para. 6, Sch. 26 para. 1, Sch. 27 para. 20; Finance Act 1988 (c. 39, SIF 63:1), ss. 66, 127(1)(6), Sch. 12 para. 6; Capital Allowances Act 1990 (c. 1, SIF 63:1), ss. 28(1), 68(8), 74, 82, 83(5), 148(5), 163(4), 164(2); S.I. 1990/627; and Finance Act 1990 (c. 29, SIF 63:1), s. 25(10) The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991 The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991 The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991 The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991 The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991 The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991 The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991 The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991 S. 61(5) amended by Northern Ireland Constitution Act 1973 (c. 36), s. 40 S. 61(5) amended by Northern Ireland Constitution Act 1973 (c. 36), s. 40 The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991 The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991 1963 c. 9 1968 c. 44 1967 c. 1. 1925 c. 18. S.I. 1067/496. S.I. 1967/492. 1967 c. 1 1967 c. 1. 1967 c. 1. 1967 c. 1. 1967 c. 1. 1964 c. 37 . S.I. 1984/1159 (N.I. 9) 1972 c. 52 ( 123:2 1975 c.70(64) 1975 c. 69(64) 1990 c. 35(64) 1965 c. 46(64). 1968 c. 51(64). 1990 c. 35(64) 1981 c. 64(123:3). 1981 c. 64(123:3). 1968 c. 16(123:4). 1968 c. 16(123:4). 1965 c.13 (N.I.) . 1965 c.13 (N.I.) . 1963 c. 2. 1952 c. 44. 1979 c. 4. 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.
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Subject to any new order of the Treasury under section 2 of the Purchase Tax Act 1963, Part I of Schedule 1 to that Act (chargeable and exempt goods and rates of tax) as amended by section 5 of the Finance Act 1968 shall have effect—
as from 16th April 1969, with the substitution for any reference to 12½ per cent., 20 per cent., 331/3 per cent. or 50 per cent. of a reference respectively to 13¾ per cent., 22 per cent., 362/3; per cent. or 55 per cent. ; and
as from 27th May 1969, with the further amendments specified in Schedule 6 to this Act (being amendments adding further goods to those chargeable with purchase tax or amending the provisions as to exemptions).
The provisions of Schedule 7 to this Act shall have effect for the purpose of—
defining whisky for all purposes of customs and excise;
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After section 59 of the Land Commission Act 1967 insert—
After section 60 of the Land Commission Act 1967 insert—
The Land Commission Act 1967 shall be deemed always to have had effect as amended by this section.
The Commission shall make all such repayments of levy and interest received by them as are required to give effect to subsection (2) above, and shall deduct the amount so repaid from the sums falling to be paid into the Exchequer under section 4(2) of the said Act.
Any objection to a notice of assessment of levy on the ground that the amendments made by this section affect the amount of the levy may be made under section 46 of the said Act at any time before 1st January 1970, although out of time under that section.
In Schedule 4 to the Land Commission Act 1967 after paragraph 5 (Case A: base value equal to eleven-tenths of current use value) insert—
After paragraph 15 of the said Schedule 4 (corresponding provision for Case B) insert—
In relation to a chargeable act or event after 5th April 1969 and within Case A, B, E or F, this paragraph also applies to expenditure wholly and exclusively incurred by the appropriate person for the purposes of the disposition, being— unless and except to the extent that the person incurring the expenditure, having regard to the provisions of paragraph 4 of Schedule 14 to the Finance Act 1967, elects that this sub-paragraph shall not apply to the expenditure, or some part of it.
In Schedule 5 to the Land Commission Act 1967 insert the following paragraphs after paragraph 10 (which gives relief for acquisitions in the period between 22nd September 1965 and 6th April 1967)—
At the end of the said paragraph 10(1) insert “or if paragraph 10A or 10B below applies: Provided that the said paragraphs 10A and 10B shall not apply except where they afford relief."
The Land Commission Act 1967 shall be deemed always to have had effect as amended by this section, and any regulations under that Act expressed to relate to relief corresponding to any relief conferred by this section may, notwithstanding anything in that Act, apply to chargeable acts or events at any time after 5th April 1967.
The Commission shall make all such repayments of levy and interest received by them as are required to give effect to subsection (3) above, and shall deduct the amount so repaid from the sums falling to be paid into the Exchequer under section 4(2) of the said Act.
Any objection to a notice of assessment of levy on the ground that the amendments made by this section affect the amount of the levy may be made under section 46 of the said Act at any time before 1st January 1970, although out of time under that section.
In Part II of Schedule 5 to the Land Commission Act 1967 (Case C: base value derived from contract) at the end of paragraph 18 insert— but paragraph 20 below shall not apply to a project begun after 5th April 1969 unless the contract (to purchase the interest or take the tenancy)—
For paragraph 8(1) of Schedule 6 to the said Act (adjustment of current use value where prospective purchaser develops before purchase) substitute—,and in sub-paragraph (2)(b) of the said paragraph 8 for “the relevant land" substitute “ the relevant land comprised in the project ”.
For paragraph 4 of Schedule 5 to the said Act (purchase price to be disregarded if purchaser has developed the land) substitute—
At the end of paragraph 2 of Schedule 11 to the said Act (credit carried forward from Case C) insert— “ Provided that where the said paragraph 20 had effect, that is to say had effect as respects the liability of the developing owner as a party to a contract, the credit shall not be carried forward to any disposition by the other party to the contract, or by a person who takes from that other party otherwise than for valuable consideration. ”
Paragraph 19 of Schedule 5 to the Land Commission Act 1967 (which is superseded by this section) is hereby repealed.
Subsections (2), (3) and (4) above have effect where the project of material development is begun after 5th April 1969.
At the end of section 47 of the Land Commission Act 1967 (reference of objections to Lands Tribunal) add—
At the end of section 51(2) of the said Act (orders prescribing the rate of interest on levy, and the rate of interest under subsection (8) of the section on refunds of payments on account) add— “ Provided that an order under this section may for the purposes of subsection (8) below prescribe a rate of interest which is different from the rate prescribed for the other purposes of this section ”.
In Schedule 6 to the said Act after paragraph 1 (definition of consideration for a disposition) insert—
In Part I of Schedule 13 to the said Act (groups of companies) after paragraph 3 insert—
For the purpose of any statistical survey conducted or to be conducted by the Department of Employment and Productivity the Department of Trade and Industry or the Statistics Board, the Board of Inland Revenue may disclose to an authorised officer of that Department or Board—
the names and addresses of persons (in this section referred to as “employers”) required under PAYE regulations to make deductions of tax from payments of, or on account of, earnings or amounts treated as earnings from an employment; and
information concerning the number of persons (in this section referred to as “ employees ”) in receipt of earnings or amounts treated as earnings paid by an employer.
In subsection (1) “ earnings or amounts treated as earnings ” means earnings or amounts treated as earnings which constitute employment income (see section 7(2)(a) or (b) of the Income Tax (Earnings and Pensions) Act 2003).
For the purpose of any statistical survey relating to earnings conducted or to be conducted by the Statistics Board and Productivity, the Board of Inland Revenue may disclose to an authorised officer of the Statistics Board the name and address of the employer of any person who is one of a number of employees selected (as a statistical sample) for the purpose of that survey.
Subsections (1) and (2) above shall have effect notwithstanding any obligation as to secrecy imposed on the Board or any officer of the Board under the Income Tax Management Act 1964 or otherwise.
Subject to subsection (5) below, no information obtained by virtue of this section by an officer of the Department of Employment and Productivity or of the Department of Trade and Industry or of the Statistics Board may be disclosed except—
to another officer of that Department or Board for the purpose of the statistical survey concerned, or
to another department (including a department of the Government of Northern Ireland) for the purpose of a statistical survey conducted or to be conducted by that department. or
to an authorised officer of any body specified in the first column of the following Table for the purposes of functions of that body under any enactment specified in relation to it in the second column of the Table. Body Enactment . . . . . . . . . . . . The Northern Ireland Training Authority. The Industrial Training (Northern Ireland) Order 1984. A local planning authority within the meaning of Part 2 or 6 of the Planning and Compulsory Purchase Act 2004 and any board which exercises for any area the functions of such an authority. Part 2 or 6 of the Planning and Compulsory Purchase Act 2004 A planning authority as defined in section 1 of the Town and Country Planning (Scotland) Act 1997. Part II of the Town and Country Planning (Scotland) Act 1997 . The National Assembly for Wales. The Welsh Development Agency Act 1975. The Scottish Development AgencyScottish Enterprise. The Scottish Development Agency Act 1975. Part I of the Enterprise and New Towns (Scotland) Act 1990. . . . . . . The Highlands and Islands Development BoardHighlands and Islands Enterprise. The Highlands and Islands Development (Scotland) Acts 1965 and 1968. Part I of the Enterprise and New Towns (Scotland) Act 1990. A development corporation within the meaning of the New Towns Act 1981. Section 4 of the New Towns Act 1981. A development corporation within the meaning of the New Towns (Scotland) Act 1968. Section 3 of the New Towns (Scotland) Act 1968. A new town commission within the meaning of the New Towns Act (Northern Ireland) 1965. Section 7 of the New Towns Act (Northern Ireland) 1965.
Subsection (4) above does not apply to the disclosure of any such information as is mentioned in subsection (1) or subsection (2) above—
in the form of a summary so framed as not to enable particulars relating to an employer or employee to be ascertained from it, or
in the case of such information as is mentioned in subsection (1) above, with the consent of the employer concerned and, in the case of such information as is mentioned in subsection (2) above, with the consent of the employee concerned.
If any person who has obtained any information by virtue of any provision of this section discloses that information otherwise than in accordance with paragraph ( a ) paragraph (b) or paragraph (c) of subsection (4) above or subsection (5) above, he shall be liable on summary conviction to a fine not exceeding £400, or on conviction on indictment to imprisonment for a term not exceeding two years or to a fine or to both.
References in this section to the Department of Employment and Productivity the Department of Trade and Industry or the Statistics Board include references to any department of the Government of Northern Ireland carrying out similar functions.
If the Horserace Betting Levy Board so request at any time with respect to a specified person and a specified period, and the Commissioners of Customs and Excise are satisfied that the Board require the information for the purpose of determining whether or not that person falls to be assessed by the Board to pay in respect of that period such a contribution as is mentioned in section 24(1) of the Betting, Gaming and Lotteries Act 1963 and that the Board will not use the information for any other purpose, the Commissioners may inform the Board whether that person has or has not made a payment to the Commissioners during or in respect of that period on account of the general betting duty.
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This Act may be cited as the Finance Act 1969.
In this Act, except where the context otherwise requires, “the Board” means the Commissioners of Inland Revenue.
In this Act–
Part I (except sections 1(1) and (4) and (6)) shall be construed as one with the Customs and Excise Acts 1979;
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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.
Except as otherwise expressly provided, 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.
The enactments mentioned in Schedule 21 to this Act (which include enactments which are spent or otherwise unnecessary) are hereby repealed to the extent mentioned in the third column of that Schedule, but subject to any provision in relation thereto made at the end of any Part of that Schedule.
Section 1(5).
In relation to spirits distilled on or after 1st August 1969, section 243(1)(b) of the Customs and Excise Act 1952 (which defines Scotch whisky) shall cease to have effect, and for all purposes of customs and excise—
the expression “whisky” shall mean spirits which have been distilled from a mash of cereals which has been— and which have been matured in wooden casks in warehouse for a period of at least three years;
saccharified by the diastase of malt contained therein with or without other natural diastases approved for the purpose by the Commissioners; and
fermented by the action of yeast; and
distilled at an alcoholic strength (computed in accordance with section 2 of the Alcoholic Liquor Duties Act 1979) less than 94.8 per cent. in such a way that the distillate has an aroma and flavour derived from the materials used,
the expression “Scotch whisky" shall have the same meaning as it has in Article 2(2) of the Scotch Whisky (Northern Ireland) Order 1988;
the expression “blended whisky" or “blended Scotch whisky” shall mean a blend of a number of distillates each of which separately is entitled to the description whisky or Scotch whisky as the case may be;
the period for which any blended whisky or blended Scotch whisky shall be treated as having been matured as mentioned in sub-paragraph (a) of this paragraph shall be taken to be that applicable in the case of the most recently distilled of the spirits contained in the blend.
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Section 3.
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Section 60
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Section 61.
The text of ss. 1(5), 58, 60, 61(1)(2)(4)–(6), Sch. 20 para.11 and Sch. 21 was taken from S.I.F. group 63:1 (Income, Corporation and Capital Gains Taxes: Income and Corporation Taxes) ss. 1(4)(5), 61(3)(a), Sch.7 was taken from S.I.F.Group 40:1 (Customs and Excise: Customs and Excise Duties) and ss. 3(9), 59, Sch.9 paras. 22-24 was taken from S.I.F. Group 12:1 (Betting, Gaming and Lotteries: General) ; Provisions omitted from S.I.F. have been dealt with as referred to in other commentary. For the extent of this Act, in so far as it relates in Northern Ireland, see s. 61(5) S. 1(1) repealed by Finance Act 1970 (c. 24), Sch. 8 Pt. II and Finance Act 1973 (c. 51), Sch. 22 Pt. I S. 1(2) repealed by Finance Act 1972 (c. 41), Sch. 28 Pt. III and Finance Act 1973 (c. 51), Sch. 22 Pt I S. 1(3) repealed by Hydrocarbon Oil (Customs and Excise) Act 1971 (c. 12), Sch. 7 S. 1(5) repealed (prosp.) by Finance Act 1983 (c. 28, SIF 40:1), s. 9(3), Sch. 10 Pt. I S. 1(5)(b) repealed by Alcoholic Liquor Duties Act 1979 (c. 4), Sch. 4 Pt. I S. 1(5)(c) repealed by Finance Act 1973 (c. 51), Sch. 22 Pt. I S. 1(5)(d) repealed by Hydrocarbon Oil (Customs and Excise) Act 1971 (c. 12), Sch. 7 S. 2 repealed except as respects any period before 27.4.1970, by Finance Act 1970 (c. 24), Sch. 8 Pt. II S. 3 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(3), Sch. 13 para. 1 (with Sch. 13 para. 21) S. 4 repealed, except as regards any gaming before 1.10.1970, by Finance Act 1970 (c. 24), Sch. 8 Pt. I S. 5 repealed by Statute Law (Repeals) Act 1974 (c. 22), Sch. Pt. II S. 6 repealed by Vehicles (Excise) Act 1971 (c. 10), s.39(5), Sch. 8 Pt. I Ss. 7–11(4), 11(6), 12–15 repealed by Income and Corporation Taxes Act 1970 (c. 10), ss. 537(1), 538(1), 539(1), Sch. 14 para. 1, Sch. 16 Ss. 7–11(4), 11(6), 12–15 repealed by Income and Corporation Taxes Act 1970 (c. 10), ss. 537(1), 538(1), 539(1), Sch. 14 para. 1, Sch. 16 S. 11(5) repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1 Ss. 7–11(4), 11(6), 12–15 repealed by Income and Corporation Taxes Act 1970 (c. 10), ss. 537(1), 538(1), 539(1), Sch. 14 para. 1, Sch. 16 S. 16 repealed by Statute Law (Repeals) Act 1975 (c. 10), s. 1(1), Sch. Pt. VI Ss. 16(3)–(4), 17–34 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Ss. 35–40 repealed with savings by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I; 2016 c. 24, s. 97(3) Ss. 41, 42 repealed with savings by Capital Gains Tax Act 1979 (c. 14), ss. 157(1), 158, Sch. 6 para. 10(2)(b), Sch. 8 S. 50 repealed by Finance Act 1971 (c. 68), s. 69(7), Sch. 14 Pt. VII S. 51 repealed by Finance Act 1972 (c. 41), ss. 122(5), 134(7), Sch. 28 Pt. IX S. 52 repealed by Finance Act 1990 (c. 29), s. 132, Sch. 19 Pt. IV S. 53 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 S. 54 repealed by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 19(2), Sch. 3 Pt. I S. 55 repealed by Finance Act 1972 (c. 41), ss. 54(8), 134(7), Sch. 28 Pt. II S. 56 repealed by Finance Act 1973 (c. 51), s. 59(7), Sch. 22 Pt. V S. 57 repealed by Finance Act 1970 (c. 24), ss. 35(5), 36(8), Sch. 8 Pt. VI Words substituted by S.I. 1989/992 , art. 6(4) , Sch. 2 para. 1(1)(a) Words in s. 58(1) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(2)(a); S.I. 2008/839, art. 2 Words in s. 58(1) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(2)(b); S.I. 2008/839, art. 2 Words in s. 58(1)(a) substituted (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1) , s. 723 , Sch. 6 para. 122(2)(a) (with Sch. 7 ) Words in s. 58(1)(a) substituted (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1) , s. 723 , Sch. 6 para. 122(2)(b) (with Sch. 7 ) Words in s. 58(1)(b) substituted (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1) , s. 723 , Sch. 6 para. 122(3) (with Sch. 7 ) S. 58(1A) inserted (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1) , s. 723 , Sch. 6 para. 122(4) (with Sch. 7 ) Words in s. 58(2) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(3)(a); S.I. 2008/839, art. 2 Words in s. 58(2) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(3)(b); S.I. 2008/839, art. 2 Words in s. 58(4) substituted (28.9.2004 for E. and 15.10.2005 for W.) by Planning and Compulsory Purchase Act 2004 (c. 5), Sch. 7 para. 2(a) (with s. 111); S.I. 2004/2202, art. 2(i); S.I. 2005/2847, art. 2(f) Words in s. 58(4) substituted (28.9.2004 for E. and 15.10.2005 for W.) by Planning and Compulsory Purchase Act 2004 (c. 5), Sch. 7 para. 2(b) (with s. 111); S.I. 2004/2202, art. 2(i); S.I. 2005/2847, art. 2(f) Words substituted by S.I. 1989/992 , art. 6(4) , Sch. 2 para. 1(1)(b) Words in s. 58(4) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(4)(a); S.I. 2008/839, art. 2 Words in s. 58(4) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(4)(b); S.I. 2008/839, art. 2 Words added by Finance (No. 2) Act 1987 (c. 51, SIF 63:1) , s. 69(1)(2) Entries in s. 58(4) repealed (1.4.1994 in relation to England and Scotland and 1.4.1995 for all other purposes) by 1993 c. 19 , s. 51 , Sch. 10 ; S.I. 1993/2503 , art. 2(3) , Sch. 3 . Words in s. 58(4)(c) substituted (27.5.1997) by 1997 c. 11 , ss. 4 , 6(2) , Sch. 2 para. 18(a) Words in s. 58(4)(c) substituted (27.5.1997) by 1997 c. 11 , ss. 4 , 6(2) , Sch. 2 para. 18(b) Words in s. 58(4) substituted (1.4.2006) by The Welsh Development Agency (Transfer of Functions to the National Assembly for Wales and Abolition) Order 2005 (S.I. 2005/3226), arts. 1(2), 7, Sch. 2 paras. 4 (with art. 3(1)) Words “Scottish Enterprise." and “Part I of the Enterprise and New Towns (Scotland) Act 1990." substituted respectively (1.4.1991) (E.W.S.) for the words “The Scottish Development Agency." and “The Scottish Development Agency Act 1975." by Enterprise and New Towns (Scotland) Act 1990 (c. 35, SIF 64) , s. 38(1) , Sch. 4 para. 2(a) Entry in s. 58(4)(c) repealed (1.10.1998) by 1998 c. 38 , s. 152 , Sch. 18 Pt. IV (with ss. 137(1) , 139(2) , 143(2) ); S.I. 1998/2244 , art. 4 Words “Highlands and Islands Enterprise." and “Part I of the Enterprise and New Towns (Scotland) Act 1990." substituted respectively (1.4.1991) (E.W.S.) for the words “The Highlands and Islands Development Board," and “The Highlands and Islands Development (Scotland) Acts 1965 and 1968." by Enterprise and New Towns (Scotland) Act 1990 (c. 35, SIF 64) , s. 38(1) , Sch. 4 para. 2(b) Words substituted by Finance (No. 2) Act 1987 (c. 51, SIF 63:1, 2) , s. 69(1)(3) Words substituted by S.I. 1989/992 , art. 6(4) , Sch. 2 para. 1(1)(c) Words in s. 58(7) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(5); S.I. 2008/839, art. 2 S. 60 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1 S. 61(3)(a): Words substituted by Customs and Excise Management Act 1979 (c. 2), Sch. 4 para. 12 Table Pt. I S. 61(3)(b) repealed by Finance Act 1972 (c. 41), s. 54(8), Sch. 28 Pt. II S. 61(3)(c) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 S. 61(3)(d) repealed by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I S. 61(3)(e) repealed by Capital Gains Tax Act 1979 (c. 14), ss. 157(1),158, Sch. 6 para. 10(2)(b), Sch. 8 Sch. 1 repealed by Finance Act 1972 (c. 41), s. 134(7), Sch. 28 Pt. III Schs. 2–5 repealed by Finance Act 1973 (c. 51), s. 59(7), Sch. 22 Pt. I Sch. 6 repealed by Finance Act 1972 (c. 41), ss. 54(8), 134(7), Sch. 28 Pt. II Sch. 7 repealed (prosp.) by Finance Act 1983 (c. 28, SIF 40:1), s. 9(2)(3), Sch. 10 Pt. I Words substituted (1.1.1980) by S.I. 1979/241, art. 3 Sch. 7 para. 1(b) substituted (E.W.S.) by Scotch Whisky Act 1988 (c. 22, SIF 109:1), s. 3(5) Sch. 7 para. 1(b) substituted (N.I.) by S.I. 1988/1852(N.I. 19), art. 2(5) Sch. 7 para. 2 repealed by Alcoholic Liquor Duties Act 1979 (c. 4), Sch. 4 Pt. I Sch. 7 para. 3 repealed by Finance Act 1973 (c. 51), s. 59(7), Sch. 22 Pt. I Sch. 7 paras. 4, 5 repealed by Hydrocarbon Oil (Custom and Excise) Act 1971 (c. 12), Sch. 7 Sch. 8 repealed by Finance Act 1970 (c. 24), s. 36(8), Sch. 8 Pt. II Sch. 9 omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(3), Sch. 13 para. 1 (with Sch. 13 para. 21) Sch. 10 repealed except as respects any gaming before 1.10.1970, by Finance Act 1970 (c. 24), Sch. 8 Pt. I Sch. 11 repealed by Betting and Gaming Duties Act 1972 (c. 25), Sch. 7 Sch. 12 repealed by Vehicles (Excise) Act 1971 (c. 10), s.39(5), Sch. 8 Pt. I Schs. 13–16 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Sch. 17 repealed with saving by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I Schs. 18, 19 repealed with saving by Capital Gains Tax Act 1979 (c. 14), ss. 157(1),158, Sch. 6 para. 10(2)(b), Sch. 8 Sch. 20 paras. 1–10, 12–25 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Sch. 20 para. 11 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1 Sch. 20 paras. 1–10, 12–25 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Sch. 20 para. 26 repealed by Gas Act 1972 (c. 60), Sch. 8 Sch. 20 paras. 27, 28(1), 29, 30(1)(2)(3) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Sch. 20 paras. 27, 28(1), 29, 30(1)(2)(3) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Sch. 20 para. 28(2) repealed by Electricity Act 1989 (c. 29, SIF 44:1), s. 112(3)(4), Sch. 17 para. 35(1), Sch. 18 Sch. 20 paras. 27, 28(1), 29, 30(1)(2)(3) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Sch. 20 paras. 27, 28(1), 29, 30(1)(2)(3) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Sch. 20 para. 30(4) repealed with savings by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16 Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3 General amendments etc. to Tax Acts (or Income Tax Acts or Corporation Taxes Acts as the case may be) made by: Taxes Management Act 1970 (c. 9, SIF 63:1), s. 41A(7) (as added by Finance Act 1990 (c. 29, SIF 63:1, s. 95(1)(2)); British Telecommunications Act 1981 (c. 38, SIF 96), s. 82(2)(7); Telecommunications Act 1984 (c. 12, SIF 96), s. 72(3); Finance Act 1984 (c. 43, SIF 63:1), ss. 82(6), 85(2), 89(1)(7), 96(1)(7), 98(7), Sch. 9 para. 3(2)(9), Sch. 16 paras. 6, 12; Finance Act 1985 (c. 54, SIF 63:1), ss. 72(1), 74(5), Sch. 23 para. 15(4); S.I. 1987/530, regs. 11(2), 13(1), 14; Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), ss. 4, 6, 7, 9, 32, 34, 78, 134, 135, 141, 142, 185, 191, 193, 194, 195, 200, 203, 209, 212, 213, 219, 247, 253, 272, 287, 314, 315, 317, 318, 325, 326, 327, 345, 350, 351, 368, 375, 381, 397, 414, 432, 440, 442, 446, 458, 460, 461, 463, 463(2)(3) (as added by Finance Act 1990 (c. 29, SIF 63:1), s. 50(2)), ss. 468, 474, 475, 486, 490, 491, 503, 511, 518, 524, 532, 544, 550, 556, 558, 569, 572, 582, 595, 601, 613, 617, 619, 621, 639, 656, 660, 663, 676, 689, 691, 694, 700, 701, 714, 716, 739, 743, 754, 763, 776, 780, 781, 782, 787, 789, 811, 828, 829, 832, 833, 834, 835, 837, 838, 839, 840, 841, 842, Sch. 2 para. 5, Sch. 4 para. 5, Sch. 13 para. 10, Sch. 16 para. 10, Sch. 21 para. 6, Sch. 26 para. 1, Sch. 27 para. 20; Finance Act 1988 (c. 39, SIF 63:1), ss. 66, 127(1)(6), Sch. 12 para. 6; Capital Allowances Act 1990 (c. 1, SIF 63:1), ss. 28(1), 68(8), 74, 82, 83(5), 148(5), 163(4), 164(2); S.I. 1990/627; and Finance Act 1990 (c. 29, SIF 63:1), s. 25(10) The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991 The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991 The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991 The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991 The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991 The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991 The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991 The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991 S. 61(5) amended by Northern Ireland Constitution Act 1973 (c. 36), s. 40 S. 61(5) amended by Northern Ireland Constitution Act 1973 (c. 36), s. 40 The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991 The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991 1963 c. 9 1968 c. 44 1967 c. 1. 1925 c. 18. S.I. 1067/496. S.I. 1967/492. 1967 c. 1 1967 c. 1. 1967 c. 1. 1967 c. 1. 1967 c. 1. 1964 c. 37 . S.I. 1984/1159 (N.I. 9) 1972 c. 52 ( 123:2 1975 c.70(64) 1975 c. 69(64) 1990 c. 35(64) 1965 c. 46(64). 1968 c. 51(64). 1990 c. 35(64) 1981 c. 64(123:3). 1981 c. 64(123:3). 1968 c. 16(123:4). 1968 c. 16(123:4). 1965 c.13 (N.I.) . 1965 c.13 (N.I.) . 1963 c. 2. 1952 c. 44. 1979 c. 4. 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.
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Subject to any new order of the Treasury under section 2 of the Purchase Tax Act 1963, Part I of Schedule 1 to that Act (chargeable and exempt goods and rates of tax) as amended by section 5 of the Finance Act 1968 shall have effect—
as from 16th April 1969, with the substitution for any reference to 12½ per cent., 20 per cent., 331/3 per cent. or 50 per cent. of a reference respectively to 13¾ per cent., 22 per cent., 362/3; per cent. or 55 per cent. ; and
as from 27th May 1969, with the further amendments specified in Schedule 6 to this Act (being amendments adding further goods to those chargeable with purchase tax or amending the provisions as to exemptions).
The provisions of Schedule 7 to this Act shall have effect for the purpose of—
defining whisky for all purposes of customs and excise;
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After section 59 of the Land Commission Act 1967 insert—
After section 60 of the Land Commission Act 1967 insert—
The Land Commission Act 1967 shall be deemed always to have had effect as amended by this section.
The Commission shall make all such repayments of levy and interest received by them as are required to give effect to subsection (2) above, and shall deduct the amount so repaid from the sums falling to be paid into the Exchequer under section 4(2) of the said Act.
Any objection to a notice of assessment of levy on the ground that the amendments made by this section affect the amount of the levy may be made under section 46 of the said Act at any time before 1st January 1970, although out of time under that section.
In Schedule 4 to the Land Commission Act 1967 after paragraph 5 (Case A: base value equal to eleven-tenths of current use value) insert—
After paragraph 15 of the said Schedule 4 (corresponding provision for Case B) insert—
In relation to a chargeable act or event after 5th April 1969 and within Case A, B, E or F, this paragraph also applies to expenditure wholly and exclusively incurred by the appropriate person for the purposes of the disposition, being— unless and except to the extent that the person incurring the expenditure, having regard to the provisions of paragraph 4 of Schedule 14 to the Finance Act 1967, elects that this sub-paragraph shall not apply to the expenditure, or some part of it.
In Schedule 5 to the Land Commission Act 1967 insert the following paragraphs after paragraph 10 (which gives relief for acquisitions in the period between 22nd September 1965 and 6th April 1967)—
At the end of the said paragraph 10(1) insert “or if paragraph 10A or 10B below applies: Provided that the said paragraphs 10A and 10B shall not apply except where they afford relief."
The Land Commission Act 1967 shall be deemed always to have had effect as amended by this section, and any regulations under that Act expressed to relate to relief corresponding to any relief conferred by this section may, notwithstanding anything in that Act, apply to chargeable acts or events at any time after 5th April 1967.
The Commission shall make all such repayments of levy and interest received by them as are required to give effect to subsection (3) above, and shall deduct the amount so repaid from the sums falling to be paid into the Exchequer under section 4(2) of the said Act.
Any objection to a notice of assessment of levy on the ground that the amendments made by this section affect the amount of the levy may be made under section 46 of the said Act at any time before 1st January 1970, although out of time under that section.
In Part II of Schedule 5 to the Land Commission Act 1967 (Case C: base value derived from contract) at the end of paragraph 18 insert— but paragraph 20 below shall not apply to a project begun after 5th April 1969 unless the contract (to purchase the interest or take the tenancy)—
For paragraph 8(1) of Schedule 6 to the said Act (adjustment of current use value where prospective purchaser develops before purchase) substitute—,and in sub-paragraph (2)(b) of the said paragraph 8 for “the relevant land" substitute “ the relevant land comprised in the project ”.
For paragraph 4 of Schedule 5 to the said Act (purchase price to be disregarded if purchaser has developed the land) substitute—
At the end of paragraph 2 of Schedule 11 to the said Act (credit carried forward from Case C) insert— “ Provided that where the said paragraph 20 had effect, that is to say had effect as respects the liability of the developing owner as a party to a contract, the credit shall not be carried forward to any disposition by the other party to the contract, or by a person who takes from that other party otherwise than for valuable consideration. ”
Paragraph 19 of Schedule 5 to the Land Commission Act 1967 (which is superseded by this section) is hereby repealed.
Subsections (2), (3) and (4) above have effect where the project of material development is begun after 5th April 1969.
At the end of section 47 of the Land Commission Act 1967 (reference of objections to Lands Tribunal) add—
At the end of section 51(2) of the said Act (orders prescribing the rate of interest on levy, and the rate of interest under subsection (8) of the section on refunds of payments on account) add— “ Provided that an order under this section may for the purposes of subsection (8) below prescribe a rate of interest which is different from the rate prescribed for the other purposes of this section ”.
In Schedule 6 to the said Act after paragraph 1 (definition of consideration for a disposition) insert—
In Part I of Schedule 13 to the said Act (groups of companies) after paragraph 3 insert—
For the purpose of any statistical survey conducted or to be conducted by the Department of Employment and Productivity the Department of Trade and Industry or the Statistics Board, the Board of Inland Revenue may disclose to an authorised officer of that Department or Board—
the names and addresses of persons (in this section referred to as “employers”) required under PAYE regulations to make deductions of tax from payments of, or on account of, earnings or amounts treated as earnings from an employment; and
information concerning the number of persons (in this section referred to as “ employees ”) in receipt of earnings or amounts treated as earnings paid by an employer.
In subsection (1) “ earnings or amounts treated as earnings ” means earnings or amounts treated as earnings which constitute employment income (see section 7(2)(a) or (b) of the Income Tax (Earnings and Pensions) Act 2003).
For the purpose of any statistical survey relating to earnings conducted or to be conducted by the Statistics Board and Productivity, the Board of Inland Revenue may disclose to an authorised officer of the Statistics Board the name and address of the employer of any person who is one of a number of employees selected (as a statistical sample) for the purpose of that survey.
Subsections (1) and (2) above shall have effect notwithstanding any obligation as to secrecy imposed on the Board or any officer of the Board under the Income Tax Management Act 1964 or otherwise.
Subject to subsection (5) below, no information obtained by virtue of this section by an officer of the Department of Employment and Productivity or of the Department of Trade and Industry or of the Statistics Board may be disclosed except—
to another officer of that Department or Board for the purpose of the statistical survey concerned, or
to another department (including a department of the Government of Northern Ireland) for the purpose of a statistical survey conducted or to be conducted by that department. or
to an authorised officer of any body specified in the first column of the following Table for the purposes of functions of that body under any enactment specified in relation to it in the second column of the Table. Body Enactment . . . . . . . . . . . . The Northern Ireland Training Authority. The Industrial Training (Northern Ireland) Order 1984. A local planning authority within the meaning of Part 2 or 6 of the Planning and Compulsory Purchase Act 2004 and any board which exercises for any area the functions of such an authority. Part 2 or 6 of the Planning and Compulsory Purchase Act 2004 A planning authority as defined in section 1 of the Town and Country Planning (Scotland) Act 1997. Part II of the Town and Country Planning (Scotland) Act 1997 . The National Assembly for Wales. The Welsh Development Agency Act 1975. The Scottish Development AgencyScottish Enterprise. The Scottish Development Agency Act 1975. Part I of the Enterprise and New Towns (Scotland) Act 1990. . . . . . . The Highlands and Islands Development BoardHighlands and Islands Enterprise. The Highlands and Islands Development (Scotland) Acts 1965 and 1968. Part I of the Enterprise and New Towns (Scotland) Act 1990. A development corporation within the meaning of the New Towns Act 1981. Section 4 of the New Towns Act 1981. A development corporation within the meaning of the New Towns (Scotland) Act 1968. Section 3 of the New Towns (Scotland) Act 1968. A new town commission within the meaning of the New Towns Act (Northern Ireland) 1965. Section 7 of the New Towns Act (Northern Ireland) 1965.
Subsection (4) above does not apply to the disclosure of any such information as is mentioned in subsection (1) or subsection (2) above—
in the form of a summary so framed as not to enable particulars relating to an employer or employee to be ascertained from it, or
in the case of such information as is mentioned in subsection (1) above, with the consent of the employer concerned and, in the case of such information as is mentioned in subsection (2) above, with the consent of the employee concerned.
If any person who has obtained any information by virtue of any provision of this section discloses that information otherwise than in accordance with paragraph ( a ) paragraph (b) or paragraph (c) of subsection (4) above or subsection (5) above, he shall be liable on summary conviction to a fine not exceeding £400, or on conviction on indictment to imprisonment for a term not exceeding two years or to a fine or to both.
References in this section to the Department of Employment and Productivity the Department of Trade and Industry or the Statistics Board include references to any department of the Government of Northern Ireland carrying out similar functions.
If the Horserace Betting Levy Board so request at any time with respect to a specified person and a specified period, and the Commissioners of Customs and Excise are satisfied that the Board require the information for the purpose of determining whether or not that person falls to be assessed by the Board to pay in respect of that period such a contribution as is mentioned in section 24(1) of the Betting, Gaming and Lotteries Act 1963 and that the Board will not use the information for any other purpose, the Commissioners may inform the Board whether that person has or has not made a payment to the Commissioners during or in respect of that period on account of the general betting duty.
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This Act may be cited as the Finance Act 1969.
In this Act, except where the context otherwise requires, “the Board” means the Commissioners of Inland Revenue.
In this Act–
Part I (except sections 1(1) and (4) and (6)) shall be construed as one with the Customs and Excise Acts 1979;
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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.
Except as otherwise expressly provided, 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.
The enactments mentioned in Schedule 21 to this Act (which include enactments which are spent or otherwise unnecessary) are hereby repealed to the extent mentioned in the third column of that Schedule, but subject to any provision in relation thereto made at the end of any Part of that Schedule.
Section 1(5).
In relation to spirits distilled on or after 1st August 1969, section 243(1)(b) of the Customs and Excise Act 1952 (which defines Scotch whisky) shall cease to have effect, and for all purposes of customs and excise—
the expression “whisky” shall mean spirits which have been distilled from a mash of cereals which has been— and which have been matured in wooden casks in warehouse for a period of at least three years;
saccharified by the diastase of malt contained therein with or without other natural diastases approved for the purpose by the Commissioners; and
fermented by the action of yeast; and
distilled at an alcoholic strength (computed in accordance with section 2 of the Alcoholic Liquor Duties Act 1979) less than 94.8 per cent. in such a way that the distillate has an aroma and flavour derived from the materials used,
the expression “Scotch whisky" shall have the same meaning as it has in Article 2(2) of the Scotch Whisky (Northern Ireland) Order 1988;
the expression “blended whisky" or “blended Scotch whisky” shall mean a blend of a number of distillates each of which separately is entitled to the description whisky or Scotch whisky as the case may be;
the period for which any blended whisky or blended Scotch whisky shall be treated as having been matured as mentioned in sub-paragraph (a) of this paragraph shall be taken to be that applicable in the case of the most recently distilled of the spirits contained in the blend.
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Section 3.
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Section 60
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Section 61.