October 2010 Plenary Meetings of the Permanent Council
the aggregate of any deductions relating to the land made in computing the profits or gains of the trade for those years, being—
deductions in respect of rent from which an amount representing tax was deducted under section 173 of the Act of 1952, so far as made in respect of that period.
The allowance shall be made by—
treating the amount of it as rent paid for the land by the said person (in addition to any actual rent) becoming due from day to day during the period defined in paragraph 4 of this Schedule, and
allowing deductions accordingly in computing the profits or gains of the trade chargeable under Case I of Schedule D for any year of assessment the profits or gains for which fall to computed by reference to a period including that period or any part thereof.
The said period is that ending when the land permanently ceases to be occupied by the said person for the purposes of the trade, and of a duration equal to the aggregate of—
the number of months and fractions of months during which the land was occupied by him for the purposes of the trade in so much of the period by reference to which the profits or gains of the trade for the year 1963-64 fall to be computed as fell before the beginning of that year, and
falls within a year of assessment and also within a period by reference to which the profits or gains of the trade for that year of assessment fall to be computed, or
falls within a year of assessment in which he permanently ceases to carry on the trade.
Where there is a change in the persons carrying on the trade, but by virtue of section 19(3) of the Finance Act 1953 or section 17(1) of the Finance Act 1954 the trade does not by reason of the change fall to be treated for any of the purposes of the Income Tax Acts as permanently discontinued, this Schedule (including this paragraph) shall apply as if any occupation of the land before the change occurred by ithe persons carrying on the trade immediately before it occurred were occupation by the persons carrying on the trade immediately after it occurred.
In this Schedule:—
Subject to the provisions of this Schedule, where during any part of the relevant period the land in relation to which the amount chargeable arose is occupied by the person for the time being entitled to the lease, estate or interest as respects which it arose for the purposes of a trade, profession or vocation carried on by him, he shall be treated, in computing the profits or gains of the trade, profession or vocation chargeable to tax under Case I or II of Schedule D, as paying in respect of that land rent for the period (in addition to any actual rent) becoming due from day to day of an amount which bears to the amount chargeable the same proportion as that part of the relevant period bears to the whole.
As respects any period during which a part only of the land in relation to which the amount chargeable arose is occupied as mentioned in the foregoing paragraph, that paragraph shall apply as if the whole were so occupied, but the amount chargeable shall be treated as reduced by so much thereof as, on a just apportionment, is attributable to the remainder of the land.
Where a person, although not in occupation of the said land or a part thereof, deals with his interest in the land or that part as property employed for the purposes of a trade, profession or vocation carried on by him, paragraphs 2 and 3 of this Schedule shall apply as if the land or part were occupied by him for those purposes: Provided that—
where paragraph 8 of Schedule 4 to this Act has effect in relation to a lease granted out of that interest, paragraph 9(2) of that Schedule shall apply for modifying the operation of the said paragraphs 2 and 3 as it applies for modifying the operation of paragraph 9(1) of that Schedule ;
in computing profits or gains for any year of assessment, rent shall not by virtue of this paragraph be treated as paid by a person for any period in respect of land in so far as rent treated under paragraph 9 of Schedule 4 to this Act as paid by him for that period in respect of the land has in any previous year of assessment been deducted, or falls in that year to be deducted, under that Schedule.
if the allowance is in respect of the whole of the expenditure, no deduction shall be allowed him under this Schedule for that or any subsequent year, or
if the allowance is in respect of part only of the expenditure, a deduction allowed him under this Schedule for that or any subsequent year shall be of an amount bearing to the amount which apart from this paragraph would fall to be deducted the same proportion as the remainder of the expenditure bears to the whole.
Where the amount chargeable arose under section 22(2) of this Act by reason of an obligation which included the carrying out of work in respect of which any allowance has fallen or will fall to be made under Part X or Part XI of the Act of 1952, this Schedule shall apply as if the obligation had not included the carrying out of that work and the amount chargeable had been calculated accordingly.
Where the amount chargeable arose under section 24 of this Act and the reconveyance or grant in question takes place at a price different from that taken in calculating that amount or on a date different from that taken in determining the relevant period, the foregoing provisions of this Schedule shall be deemed to have had effect (for all relevant years of assessment) as they would have had effect if the actual price or date had been so taken, and such adjustment of liability to tax shall be made, by means of an additional assessment or otherwise, as may be necessary and may be so made at any time at which it could be made if it related only to tax for the year of assessment in which the reconveyance or grant takes place.
Sections 43, 69.
A claim under section 43 of this Act shall be made to the surveyor, and shall not be made later than two years after the end of the year of assessment to which, or to a part of which, it relates.
No such claim shall have effect unless it is proved that during the year or part of a year to which the claim relates— Provided that where the Commissioners of Inland Revenue are satisfied that the requirements of sub-paragraphs (a) to (d) of this paragraph are substantially complied with they may direct that the claim shall have effect, but if subsequently information comes to the knowledge of the Commissioners which satisfies them that the direction was not justified they may revoke the direction and thereupon the liability of all persons concerned to income tax for all relevant years shall be adjusted by the making of assessments or additional assessments or otherwise. For the purposes of sub-paragraph (1)(b) of this paragraph occupation by any other person in accordance with the will, or the provisions applicable on the intestacy, of a deceased member, shall be treated during the first six months after the death as if it were occupation by a member.
Any such claim shall be in such form and contain such particulars as may be prescribed by the Commissioners of Inland Revenue, and, without prejudice to the generality of this provision, the required particulars may include an authority granted by all members of the association for any relevant information contained in any return or statement made by a member under the provisions of the Income Tax Acts to be used by the Commissioners in such manner as they may think fit for determining whether the claim ought to be allowed.
Sections 55 and 56.
If the term does not exceed 7 years or is indefinite If the term exceeds 7 years but does not exceed 35 years If the term exceeds 35 years but does not exceed 100 years If the term exceeds 100 years Not exceeding £5 per annum Nil 5p 30p 60p Exceeding £5 and not exceeding £10 . . . . . . . . . . . . Nil 10p 60p £1.20 Exceeding £10 and not exceeding £15 . . . . . . . . . . . . Nil 15p 90p £1.80 Exceeding £15 and not exceeding £20 . . . . . . . . . . . . Nil 20p £1.20 £2.40 Exceeding £20 and not exceeding £25 . . . . . . . . . . . . Nil 25p £1.50 £3 Exceeding £25 and not exceeding £50 . . . . . . . . . . . . Nil 50p £3 £6 Exceeding £50 and not exceeding £75 . . . . . . . . . . . . Nil 75p £4.50 £9 Exceeding £75 and not exceeding £100 Nil £1 £6 £12 Exceeding £100 for any full sum of £50 and also for any fractional part thereof 25p 50p £3 £6
Section 73.
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In section 123(1), in paragraph (a) of Case III, after the word " periods " there shall be inserted the words " but not including any payment chargeable under Case VIII of Schedule D "; and in Case VI for the words " any of the foregoing Cases " there shall be substituted the words " any other Case of Schedule D ".
In section 153, in subsection (1), for the words " the proviso to paragraph 1 of Schedule A " there shall be substituted the words " Schedule 7 to the Finance Act 1963 ", and in subsection (5), for the words " the proviso to paragraph 1 of Schedule A " there shall be substituted the words " section 26(1) of the Finance Act 1963 ".
At the end of section 162(4) there shall be inserted the words " In the case of an asset being land, the annual value of the use of the asset shall be taken for the purposes of this subsection to be the annual value of the land determined in accordance with Schedule 5 to the Finance Act 1963 ". This paragraph shall have effect in relation to tax for the year 1963-64.
In section 169, the following subsections shall be inserted at the end—
In section 170, the following subsection shall be inserted at the end—
In section 262, in subsection (5), for the words " for the purposes of a claim by the company for relief under section one hundred and one of this Act" there shall be substituted the words " in computing profits or gains of the company for the purposes of Case VIII of Schedule D ", and in subsection (8), after the words " Schedule B, income ", there shall be inserted the words " (other than yearly or other interest) ", and for the words from " means lands" to " heritages" there shall be substituted the words " includes any interest in or right over land ".
In section 270(6)(a), for the words " Schedule A " there shall be substituted the words " Case VIII of Schedule D ".
Section 313 shall be amended as provided by the following sub-paragraphs. For the words " the owner" there shall be substituted the words " in the case ". For paragraphs (a) and (b) there shall be substituted the following—. In paragraph (i) of the proviso, for the words " of the units of assessment included therein " there shall be substituted the words " parts thereof ". In paragraph (ii) of the proviso, for the words " where units of assessment included in the estate" there shall be substituted the words " payments or allowances in respect of parts thereof which ", and for the word " units " in the third place where it occurs there shall be substituted the word " parts ".
In section 425(3) for the words from " as to which " to the end there shall be substituted the words " which are deductible in computing profits or gains of the company for the purposes of Case VIII of Schedule D ".
In section 451(1), for the words from "Schedule A in " to "Schedule D" there shall be substituted the words " Schedule D in respect of any land (including an interest in or right over land) vested in them ".
In Schedule 23, in Part I, in paragraph 1, for the words " Schedules A and B " there shall be substituted the words " Schedule B ", and in paragraph 4, in sub-paragraph (2), after the words " upon him " there shall be inserted the words " or on any question as to the annual value of land ", for the words " his appeal " there shall be substituted the words " the matter ", after the words " was made " there shall be inserted the words " or the land is situated " and for the word " appeal" where it last occurs there shall be substituted the word " determination ", and in sub-paragraph (3), for the word " appeal " there shall be substituted the word " matter " and after the word " against" there shall be inserted the words " or, as the case may be, the question of annual value ".
Section 26 shall be amended as provided by the following sub-paragraphs. In subsection (6), for the words from "section one hundred and seventy-five" to the end there shall be substituted the words " Case VIII of Schedule D ". In subsection (7)— In subsection (9) for the word " (5)" there shall be substituted the word " (3) ". For subsection (10) there shall be substituted the following—
Section 72 shall be amended as provided by the following sub-paragraphs. In subsection (2)(b), for the words from " the owner " to the end there shall be substituted the words " a person entitled to rents or receipts falling within Case VIII of Schedule D for the maintenance, repair or management of premises in respect of which those rents or receipts arise. " In subsection (3), for the words " or his maintenance claim in respect of the land or houses referred to in paragraph (b) thereof " there shall be substituted the words " or in computing his profits or gains for the purposes of Case VIII of Schedule D ". In subsection (4)(b)(ii), for the words from " on a maintenance claim " to the end there shall be substituted the words " in computing profits or gains for purposes of Case VIII of Schedule D, means expenditure on maintenance, repairs and management of the premises which under Schedule 4 to the Finance Act 1963 is deductible in computing those profits or gains ". In subsection (7), for the words " or a maintenance claim, as the case may be " there shall be substituted the words " in the case mentioned in paragraph (a) of subsection (2) of this section and by notice in writing to the surveyor in the case mentioned in paragraph (b) thereof " ; for the words " land or houses " where they first occur, there shall be substituted the words " premises " ; and for the words " or of the land or houses in question " there shall be substituted the words " or, as the case may be, payments made in that or a subsequent year of assessment for the maintenance, repair or management of the relevant premises have been taken into account in an assessment or claim to repayment of tax which has been finally determined ". In subsection (8), after the word " claim " where first occurring, there shall be inserted the words " or in computing profits or gains for the purposes of Case VIII of Schedule D " ; and for the words " the said section one hundred and seventy-six " there shall be substituted the words " Case VIII of Schedule D ".
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In section 20(1) for the words from " paragraph (a)" to " under Schedule A) " there shall be substituted " section 47 of the Finance Act 1963 (accommodation occupied by holder of an office or employment) ", the words from " or in which" to " such a person " shall be omitted, and for the words " owned and occupied by a charity " there shall be substituted the words " occupied otherwise than by the holder of the office ". This paragraph shall have effect in relation to tax for the year 1963-64.
In Schedule 9, in paragraph 17(3)—
for the words from " under section one hundred and one " in the first place where they occur to " enactments " there shall be substituted the words " in computing his profits or gains for purposes of Case VIII of Schedule D, but where it has been taken into account in computing those profits or gains ";
for the words from " expenditure so incurred " to the end there shall be substituted the words " payments made by him which are deductible in computing his profits or gains for purposes of Case VIII of Schedule D ".
Section 29 shall be amended as provided by the following sub-paragraphs. In subsection (2), for the words from " is " to " enactment" there shall be substituted the words " was not assessed for the purposes of income tax under Schedule A for the year of assessment 1962-63 ", and after " Schedule A " in the second place where it occurs there shall be inserted the words " for that year of assessment ". In subsection (4), for the words " of the Income Tax Act, 1918, as amended by any subsequent enactment" there shall be substituted the words " for the year of assessment 1962-63 ". This paragraph shall have effect in relation to drainage rates for periods beginning after the 31st March 1964.
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In section 1(1), for the words " is made under Schedule A " there shall be substituted the words " was made under Schedule A for the year of assessment 1962-63 ", and for the words from " the last" to the end there shall be substituted the words " that year ". This paragraph shall have effect in relation to drainage rates for periods beginning after the 31st March 1964
Section 7 shall be amended in accordance with the four following sub-paragraphs. In subsection (1), for the words from " the last" to " is raised " there shall be substituted the words " the year of assessment 1962-63 ". In subsection (2), for the words " is made under Schedule A " there shall be substituted the words " was made under Schedule A for the year of assessment 1962-63 ". In subsection (4), for the words "is not" there shall be substituted the words " was not ", and after the words " Schedule A " there shall be inserted the words " for the year of assessment 1962-63 ". In subsection (6), for the words "from time to time" there shall be substituted the words " at any time before the 6th April 1969 ", and after the words " Schedule A" there shall be inserted the words " for the year of assessment 1962-63 ". In section 14, the following subsection shall be inserted at the end—; and in subsection (4) of that section, paragraph (b), the word " and " preceding it, and the words " or cancellation" shall be omitted, and in subsection (6), for the words " from time to time there shall be substituted the words " at any time before the 6th April 1965 ". In section 23, in subsection (4)(b), for the words from " or under " to " that Act" there shall be substituted the words " for the year of assessment 1962-63 ", and in subsection (6), after the words "Schedule A" there shall be inserted the words " for the year of assessment 1962-63 ". This paragraph shall have effect in relation to drainage rates and charges for periods beginning after the 31st March 1964.
Section 73.
Chapter Short Title Extent of Repeal 2 & 3 Geo. 6. c. 75. The Compensation (Defence) Act 1939. In section 2(2), the words from " and in particular " to " from rent". 15 & 16 Geo. 6. & 1 Eliz. 2. c. 10. The Income Tax Act 1952. In section 1, the words " Schedule A—Section eighty-two". In section 6(1), the word "A". Section 24. In section 25(2), the words " Schedule A". Section 33. In section 41(1), the words " Schedule A". Section 51(2). In section 51(3), the words from " Subject " to " revaluation ", and in the proviso, the words " Schedule A or ". In section 52(4), the words " Schedule A or ". Sections 53, 72(2)(a) and 73(2). In section 73(3), the words from " and if " to the end. Sections 74(7) and 80 to 82. In section 83, paragraphs 3 to 6 of Schedule B. Sections 84 to 89 and 91 to 114. In section 115, subsections (2) to (4). Section 116. In section 122, in paragraph 1(b) of Schedule D, the words " Schedule A". In section 123(1), in Case VI, the words " Schedule A". In section 125(1), the words from " who " to " are ". In section 125(2), the words from " delivered" to " letter ". Sections 125(5) and 136. In section 137(c) the words " or annual value " and the words " of the annual value or ". Sections 153(2) and 162(3). In section 162(4), the words from " and the asset " to " Schedule A ". Sections 162(5), 171(2) and 172 to 179. In section 180(1), the words from " the property" to " under Schedule A". In section 180(3), in the definition of " rent ", the words from " but does not " to the end. Sections 182 and 183. Section 204(2) . In section 206(3), the words from " proviso (b) " to " and of". In section 222, the words from " the income arising from the ownership " to " Schedule A and "; and the words from " and where " to " those lands, tenements, hereditaments or heritages ". In section 262(5), the words " ' maintenance ' has the same meaning as in the said section one hundred and one, and" and the words from " (including any allowance " to the end. In section 262(8), the words " Schedule A or ". Section 270(6)(b). In section 313, in the proviso, in paragraph (ii) the words from " the annual " to " collection "; paragraph (iii) and the word " and " preceding it. In section 314(1), the words from " (not being " to " this Act)." Section 314(6). In section 315, in the definitions of " agricultural income" and " forestry income ", the words from " and income " to the end; the definition of " unit of assessment ". Section 365(3). In section 440(1), the word "A". In section 441(1), the proviso. Section 445(1)(b). In section 447(1)(a), the words from " under Schedule A" to "Act". Section 447(2). In section 448, subsections (1) (a) and (2). Section 453. In section 469(6), the proviso. Sections 474 and 475. In section 476(2), paragraph (b) and the word "or" preceding it. Section 477(2)(b). Section 478. In section 479(1), the words from " and where" to the end. Section 509. Schedules 3, 5 and 7. In Schedule 18, in Part III, in paragraph 2(3), the words " under Schedule A in respect of the property therein or " and in the proviso, the words from the beginning of paragraph (a) to " chargeable under Schedule B"; paragraph 2(4). In Schedule 23, in Part I, paragraph 1(b); in Part II, paragraphs 1 to 3; in paragraph 4(1), the words from " For the purpose " to " A and B "; paragraphs 6 to 11. 15 & 16 Geo. 6. & 1 Eliz. 2. c. 33. The Finance Act 1952. In section 18(6), paragraph (a) and the word " or " following it. In section 26, the word " untaxed " wherever it occurs; in subsection (1)(b), the words " subject to the foregoing paragraph " and " rent or "; subsections (4) and (5); in subsection (8), paragraph (a) and the word " and " following it. 1 & 2 Eliz. 2. c. 34. The Finance Act 1953. Section 18(2). 2 & 3 Eliz. 2. c. 32. The Atomic Energy Authority Act 1954. In section 6(2), paragraph (a); in paragraph (c), the words from " under Schedule A " to " 1952 "; and the words from " Provided that " to " therein ". 2 & 3 Eliz. 2. c. 44. The Finance Act 1954. In section 16(5), paragraph (a) and the word " and " following it; in paragraph (b), the words " (or would fall to be made but for that exclusion)". 5 & 6 Eliz. 2. c. 49. The Finance Act 1957. Sections 18 and 19. 6 & 7 Eliz. 2. c. 56. The Finance Act 1958. Section 17. In Schedule 6, in paragraph 1, the words from " or ' one year ' " to " Table " and the words " in subsection (2) of section one hundred and seven, and"; in Table I, in column 1, the words " 107(4) ", and column 2; in Table III, in column 1, the words from " Schedule 5 " to " 1 and 2 ". 7 & 8 Eliz. 2. c. 49. The Chevening Estate Act 1959. In section 2, in subsection (1), in paragraph (a) the words " Schedule A or", and in paragraph (b), the words from "under Schedule A" to " 1952"; subsections (3) and (4). 8 & 9 Eliz. 2. c. 44. The Finance Act 1960. Section 39(3). In section 72, in subsection (3), in proviso (a), the words " or maintenance claim ", and proviso (b); subsection (5); in subsection (7), the words " or maintenance"; in subsection (8), the words " or maintenance ", and the words " maintenance claim" where last occurring; and in subsection (11), the definition of " maintenance claim ". 9 & 10 Eliz. 2. c. 36. The Finance Act 1961. In section 20(1), the words from " or in which" to " such a person", and the words from " but—" to the end. The above repeals shall have effect only as respects tax for the year 1964-65 and subsequent years, except that the repeal of section 136 of the Act of 1952, the repeals in sections 153 and 162 of and Schedule 18 to the Act of 1952, the first repeal of words in section 20(1) of the Finance Act 1961, and the repeal of any enactment in so far as the enactment relates to Schedule B, other than the repeal of paragraph 6 of Schedule B, shall also have effect as respects tax for the year 1963-64.
Chapter Short Title Extent of Repeal 57 & 58 Vict. c. 30. The Finance Act 1894. In section 7(5), the proviso so far as unrepealed. 10 Edw. 7. & 1 Geo. 5. c. 8. The Finance (1909-10) Act 1910. Sections 60(1) and 61(1). 3 & 4 Geo. 6. c. 29. The Finance Act 1940. In Schedule 7, in paragraph 1(7), the words from "and that value " to the end. 10 & 11 Eliz. 2. c. 44. The Finance Act 1962. Section 28(4)(c). The above repeals shall have effect in relation to deaths occurring after the 5th April 1963.
Act Extent of Repeal Operation The Lands Valuation (Scotland) Act 1854 (c. 91). Section 2. From the passing of this Act. The Salmon and Freshwater Fisheries Act 1923 (c. 16). In Schedule 1, in Part II, in paragraph (4), the words " income tax or ". From the passing of this Act. The Landlord and Tenant Act 1927 (c. 36). In section 16, the words " taxes (otherwise than by deduction from rent) or ", and in paragraph (a) the words "taxes or ". From the passing of this Act, except as respects taxes charged for periods ending on or before the 5th April 1964. The Local Government Act 1929 (c 17). In section 79, in subsection (1), the words from " or, if" to the end, and subsection (2); section 81; in section 134, the definitions of " Gross annual value for income tax purposes " and " Net annual value for income tax purposes ". From the passing of this Act. The Land Drainage Act 1930 (c. 44). In section 29(4), the words " from time to time" and " for the time being ". As respects drainage rates for periods beginning after the 31st March 1964. The Local Government Act 1933 (c. 51). Section 297; in section 305, in the definition of " Net annual value", the words from "either" to "the said Schedule A ". From the passing of this Act. The Tithe Act 1936 (c. 43). Section 14; Schedule 4. As respects instalments of annuities payable after the 1st October 1963. The Agriculture Act 1947 (c. 48). In section 78(1)(a) the words from " and the assessment " to the end. From the passing of this Act. The Local Government Act 1948 (c. 26). Section 59(1). From the passing of this Act. The Representation of the People Act 1949 (c. 68). Section 5(3)(b). From the passing of this Act. The Tithe Act 1951 (c. 62). In section 3(1), the words from "and to" to "thereof"; section 9. As respects instalments of annuities payable after the 1st October 1963. The Drainage Rates Act 1958 (c. 37). In section 1, in subsection (2)(a) and in subsection (5), the words from " or under " to " that Act ". As respects drainage rates for periods beginning after the 31st March 1964. The Finance Act 1958 (c. 56). Section 38(2)(b). As respects instalments of annuities payable after the 1st October 1963. The Land Drainage Act 1961 (c. 48). In section 7(6), the words " for the time being"; in section 14(4), paragraph (b), the word " and " preceding it, and the words " or cancellation "; in section 23(4)(b), the words " last " and " before the said date ". As respects drainage rates or charges for periods beginning after the 31st March, 1964. The Drainage Rates Act 1963 (c. 10). In section 1, in subsection (3), paragraph (b) and the word " and " preceding it, and subsection (4). As respects drainage rates for periods beginning after the 31st March 1964.
Section 73.
Chapter Short Title Extent of Repeal 3 & 4 Eliz. 2. c. 15. The Finance Act 1955. Section 2(3). 4 & 5 Eliz. 2. c. 54. The Finance Act 1956. In section 40(1), in the proviso, the word “or”. 5 & 6 Eliz. 2 c. 49. The Finance Act 1957. Section 12(4). In section 23(1), the proviso. 6 & 7 Eliz. 2. c. 56. The Finance Act 1958. Section 14(2). 7 & 8 Eliz. 2. c. 58. The Finance Act 1959. Section 27. 9 & 10 Eliz. 2. c. 36. The Finance Act 1961. Section 16. In section 23, subsections (2) to (6). In section 26, subsections (2) and (3). The above repeals shall have effect as respects tax for the year 1963–64 and subsequent years of assessment.
Chapter Short Title Extent of Repeal 10 & 11 Eliz. 2. c. 44. The Finance Act 1962. Section 27(1). The above repeal shall have effect as repects deaths occurring on or after the 4th April 1963.
Chapter Short Title Extent of Repeal 38 Geo. 3. c. 5. The Land Tax Act 1797. The whole Act except sections 30 and 31. 38 Geo. 3. c. 48. The Land Tax Commissioners Act 1798. The whole Act. 7 & 8 Geo. 4. c. 17. The Distress (Costs) Act 1827. The words “land tax”. 7 & 8 Geo. 4. c. 75. The Land Tax Conmmissioners Act 1827. The whole Act. 9 Geo. 4. c. 38. The Land Tax Commissioners Act 1828. The whole Act. 3 & 4 Will. 4. c. 13. The Public Revenue (Scotland) Act 1833. In section 1 the words “land tax or”. Section 4. In section 8 the words “and land tax”. 8 & 9 Vict. c. 18. The Lnad Clauses Consolidation Act 1845. In section 69 the words “the purchase or redemption of the land tax or”. 8 & 9 Vict. c. 19. The Land Cluases Consolidation (Scotland) Act 1845. In section 67 the words “the purchase or redemption of the land tax or”. 20 & 21 Vict. c. 58. The Lands Valuation (Scotland) Act 1857. In section 3 the words “or the land tax”. 23 & 24 Vict. c. 112. The Defence Act 1860. In section 33 the words “land tax”. 43 & 44 Vict. c. 19. The Taxes Management Act 1880. The whole Act. 46 & 47 Vict. c. 62. The Revenue Act 1883. Sections 12 and 13. 47 & 48 Vict. c. 62. The Revenue Act 1884. Section 7. 51 & 52 Vict. c. 20. The Glebe Lands Act 1888. In section 4(2)(b) the words “land tax”. 52 & 53 Vict. c. 42. The Revenue Act 1889. Section 14. 52 & 53 Vict. c. 50. The Local Government (Scotland) Act 1889. Section 102. 55 & 56 Vict. c. 25. The Taxes (Regulation of Renumeration) Amendment Act 1892. The whole Act. 61 & 62 Vict. c. 10. The Finance Act 1898. Part IV. 6 Edw. 7. c. 52. The Land Tax Commissioners Act 1906. The whole Act. 10 & 11 Geo. 5. c. 18. The Finance Act 1920. Section 63. 11 & 12 Geo. 5. c. 32. The Finance Act 1921. Section 64. 15 & 16 Geo. 5. c. 18. The Settled Land Act 1925. In section 73(1)(ii) the words “land–tax”. 15 & 16 Geo. 5. c. 20. The Law of Property Act 1925. In section 1(2)(d) the words “Land tax”. 15 & 16 Geo. 5. c. 21. The Land Registration Act 1925. In section 70(1)(e) the words “Land tax”. 15 & 16 Geo. 5. c. 24. The Universities and College Estates Act 1925. In section 26(1)(ii) the words “land–tax”. 15 & 16 Geo. 5. c. 87. The Tithe Act 1925. Section 8(2). In section 10(4) the words “land tax or other”. 17 & 18 Geo. 5. c. 10. The Finance Act 1927. Section 54. 18 & 19 Geo. 5. c. 17. The Finance Act 1928. Section 33. 21 & 22 Geo. 5. c. 28. The Finance Act 1931. Section 37. 23 & 24 Goeo. 5. c. 41. The Administration of Justice (Scotland) Act 1933. In section 7 the words “the Taxes Management Act 1880”. 1 & 2 Geo. 6. c. 46. The Finance Act 1938. Section 52. 2 & 3 Geo. 6. c. 75. The Compensation (Defence) Act 1939. In section 2(2) the words “and the enactments relating to land tax”. 5 & 6 Geo. 6. c. 21. The Finance Act 1942. Section 42. Schedule 10 Part II. 9 & 10 Geo. 6. c. 13. The Finance (No. 2) Act 1945. Section 60(1). Schedule 9. 12, 13 & 14 Geo. 6. c. 47. The Finance Act 1949. Sections 37 and 38. Section 42(1), (2), (3), (5). Section 43 but not so as to affect regulations made under that section before the passing of this Act. Section 44(2)(a) including the word “and”. Section 45(3). 14 & 15 Geo. 6. c. 39. The Common Informers Act 1951. In the Schedule the entry relating to the Land Tax Commissioners Act 1798. 15 & 16 Geo. 6. & 1 Eliz. 2. c. 10. The Income Tax Act 1952. In section 461, in subsection (1) and in subsection (2), the words “and land tax”. 10 & 11 Eliz. 2. c. 44. The Finance Act 1962. Section 27(2). The above repeals shall come into force on 1st October 1963, and shall not affect the operation of any enactment in relation to land tax chargeable for the year from 25th March 1962 to 24th March ’963 or for any earlier period, or in relation to the collection or recovery of any such tax.
Chapter Short Title Extent of Repeal 54 & 55 Vict. c. 48. The Purchase of Lnad (Ireland) Act 1891. Sections 1, 2 and 4. 55 & 56 Vict. c. 48. The Bank Act 1892. In section 4(6), the words “and Guaranteed Land stock”, the word “two”, the words “in the case of the Local Lands stock” and the words from “and in the case” to the end of the section. 10 & 11 Geo. 5. c. 67. The Government of Ireland Act 1920. In section 26(5), in the definition of “purchase annuities” the words from “in addition” to “1891” where it first occurs. 25 & 26 Geo. 5. c. 21. The Northern Ireland Land Purchase (Winding-up) Act 1935. In Schedule 2, paragraph (a), the words “the Land Purchase Account”. 1 & 2 Geo. 6. c. 25. The Eire (Confirmation of Agreements) Act 1938. In Schedule 2, paragraph 1. 5 & 6 Geo. 6. c. 21. The Finance Act 1942. In Schedule 11, Part I, the words “Guaranteed Land Stock”. 7 & 8 Eliz. 2. c. 6. The National Debt Act 1958. In section 15(1), the words “Guaranteed Land Stock”. The above repeals shall come into force one month after the date fixed by the Treasury under this Act for the redemption of Guaranteed Land Stock.
the amount or value of the consideration does not exceed £500, and
the instrument is certified as described in section 34(4) of the Finance Act 1958 at £250,000,
the rate of 50p for every £50 or part of £50 of the consideration;
the amount or value of the consideration exceeds £500 but does not exceed £250,000, and
the instrument is certified as described in section 34(4) of the Finance Act 1958 at £250,000,
the rate of £1 for every £100 or part of £100 of the consideration;
where paragraphs (a) to (c) above do not apply and—
the amount or value of the consideration does not exceed £500,000, and
the instrument is certified as described in section 34(4) of the Finance Act 1958 at £500,000,
in any other case the rate of £3.50pfor every £100 or part of £100 of the consideration;
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in paragraph (d) for the words “paragraphs (a) to (c)” there were substituted the words “paragraphs (b) and (c)”.
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Section 73
Chapter Short Title Extent of Repeal 2 & 3 Geo. 6.c. 75 The Compensation (Defence) Act 1939. In section 2(2), the words from “and in particular” to “from rent” 15 & 16 Geo. 6. & 1 Eliz. 2. c. 10 The Income Tax Act 1952. In Section 1, the words “Schedule A– Section eighty–two”. In section 6(1), the word “A”. Section 24. In section 25(2), the words “Schedule A”. Section 33. In section 41(1), the words “Schedule A”. Section 51(2). In Section 51(3), the words from “ Subject” to “revaluation”, and in the proviso, the words “Schedule A or”. In Section 52(4), the words “Schedule A or”. Sections 53, 72(2)(a) and 73(2). In Section 73(3), the words from “and if” to the end. Sections74(7) and 80 to 82. In Section 83, paragraphs 3 to 6 of Schedule B. Sections 84 to 89 and 91 to114. In Section115, subsections (2) to (4). Section 116. In Section 122, in paragraph 1(b) of Scherdule D, the words “Schedule A”. In Section 123(1), in Case VI, the words “ Schedule A”. In Section 125(1), the words from “who” to “are”. In Section 125(2), the words from “delivered” to “letter”. Sections 125(5) and 136. In Section 137(c) the words “or annual value” and the words “of the annual value or”. Sections 153(2) and 162(3). In section 162(4), the words from “ and the asset” to “ Schedule A”. Sections 162(5),171(2) and 172 to 179. In Section 180(1), the words from “the property” to “under Schedule A”. In Section 180(3),in the definition of “rent”, the words from “but does not” to the end. Sections 182 and 183. Section 204(2). In Section 206(3),the words from “proviso (b)” to “ and of”. In section 222,the words from “the income arising from the ownership” to “Schedule A and;”and the words from “and where” to “those lands, tenements, heraditaments or heritages”. In section 262(5), the words “maintenance has the same meaning as in the said section one hundred and one, and” and the words from “(including any allowance )” to the end. In section 262(8), the words “Schedule A or” Section 270(6)(b). In section 313, in the proviso, in paragraph (ii) the words from “the annual” to “collection”; paragraph (iii) and the word “and” preceding it. In section 314(1), the words from “(not being” to “this Act).” Section 314(6). In section 315, in the definitions of “agricultural income” and “forestry income”, the words from “and income” to the end; the definition of “unit of assessment”. Section 365(3). In section 440(1), the word “A”. Section 445(1)(b). In section 447(1)(a), the words from “ under Schedule A”to “Act”. Section 447(2). In section 448, subsections (1)(a) and (2). Section 453. In section 469(6), the proviso. Sections 474 and 475. In section 476(2), paragraph (b) and the word “or” preceding it. Section 477(2)(b). Section 478. In section 479(1), the words from “and where” to the end. Section 509. Schedules. 3, 5 and 7. In Schedule 18, in Part III, in paragraph 2(3), the words “under Schedule A in respect of the property therein or” and in the proviso, the words from the beginning of paragraph (a) to “chargeable under Schedule B”; paragraph 2(4). In Schedule 23, in Part 1, paragraph I(b); in Part 11, paragraphs 1 to 3; in paragraph 4(1), the words from “For the purpose” to “A and B”; paragraphs 6 to 11. I5&16 Geo. 6. & I Eliz. 2. c. 33. The Finance Act 1952 In section 18(6), paragraph (“a”) and the word “or” following it. In section 26, the word “untaxed” wherever it occurs; in subsection (1)(b), the words “subject to the foregoing paragraph” and “rent or”; subsections (4) and (5); in subsection (8), paragraph (a) and the word “and” following it. I & 2 Eliz. 2. c. 34. The Finance Act 1953. Section 18(2). 2 & 3 Eliz. 2. c. 32. The Atomic Energy Authority Act 1954. In section 6(2), paragraph (a); in paragraph (c), the words from “under Schedule A” to “1952”; and the words from “Provided that” to “therein”. 2 & 3 Eliz. 2. c. 44. The Finance Act 1954. In section 16(5), paragraph (a) and the word “and” following it; in paragraph (b), the words “(or would fall to be made but for that exclusion)”. 5 & 6 Eliz. 2. c. 49. The Finance Act 1957. Sections 18 and 19. 6 & 7 Eliz. 2. c. 56. The Finance Act 1958. Section 17. In Schedule 6, in paragraph 1, the words from “or ’one year’” to “Table” and the words “in subsection (2) of section one hundred and seven, and”; in Table 1, in column 1, the words “107(4)”, and column 2; in Table 111, in column 1, the words from “Schedule 5” to “1 and 2”. 7 & 8 Eliz. 2.c. 49. The Chevening Estate Act 1959. In section 2, in subsection (1), paragraph (a) the words “Schedule A or”, and in paragraph (“b”), the words from “under Schedule A” to “1952”; subsections (3) and (4). 8 & 9 Eliz. 2. e. 44. The Finance Act 1960. Section 39(3). In section 72, in subsection (3), in proviso (a), the words “or maintenance claim”, and proviso (b); subsection (5); in subsection (7), the words “or maintenance”; in subsection (8), the words “or maintenance”, and the words “maintenance claim” where last occurring; and in subsection (11), the definition of “maintenance claim”. 9 & 10 Eliz. 2. c. 36. The Finance Act 1961. In section 20(1), the words from “or in which” to “such a person”, and the words from “but–” to the end. The above repeals shall have effect only as respects tax for the year 1964–65 and subsequent years, except that the repeal of section 136 of the Act of 1952, the repeals in sections 153 and 162 of and Schedule 18 to the Act of 1952, the first repeal of words in section 20(1) of the Finance Act 1961, and the repeal of any enactment in so far as the enactment relates to Schedule B, other than the repeal of paragraph 6 of Schedule B, shall also have effect as respects tax for the year 1963–64.
Chapter Short Title Extent of Repeal 57 & 58 Vict. c. 30. The Finance Act 1894. In section 7(5), the proviso so far as unrepealed. 10 Edw. 7. & 1 Geo. 5. c. 8. The Finance (1909-10) Act 1910 Sections 60(1) and 61(1). 3 & 4 Geo. 6. c. 29. The Finance Act 1940. In Schedule 7, in paragraph 1(7), the words from “and that value” to the end. 10 & 11 Eliz. 2. c. 44. The Finance Act 1962. Section 28(4)(c). The above repeals shall have effect in relation to deaths occurring after the 5th April 1963.
Act Extent of Repeal Operation The Lands Valuation (Scotland) Act 1854 (c. 91). Section 2. From the passing of this Act. The Salmon and Freshwater Fisheries Act 1923 (c. 16). In Schedule 1, in Part II, in paragraph (4), the words, “income tax or”. From the passing of this Act. The Landlord and Tenant Act 1927 (c. 36). In section 16, the words “taxes (otherwise than by deduction from rent) or”,and in paragraph (a) the words “taxes or” From the passing of this Act, except as respects taxes charged for periods ending on or before the 5th April 1964. The Local Government Act 1929 (c. 17). In section 79, in subsection (1), the words from “or,if” to the end, and subsection (2); section 81; in section 134, the definitions of “Gross annual value for income tax purposes” and “Net annual value for income tax purposes”. From the passing of this Act. The Land Drainage Act 1930 (c. 44). In section 29(4), the words “from time to time” and “ for the time being” As respects drainage rates for periods beginning after the 31st March 1964. The Local Government Act 1933 (c. 51). Section 297; in section 305, in the definition of “ Net annual value”, the words from “either” to “ the said Schedule A”. From the passing of this Act. The Tithe Act 1936 (c. 43). Section 14; Schedule 4. As respects instalments of annuities payable after the 1st October 1963. The Agriculture Act 1947 (c. 48). In section 78(1)(a) the words from “and the assessment” to the end. From the passing of this Act. The Local Government Act 1948 (c. 26) Section 59(1). From the passing of this Act. The Representation of the People Act 1949 (c. 68). Section 5(3)(b). From the passing of this Act. The Tithe Act 1951 (c. 62). In section 3(1), the words from “ and to” to “thereof”;section 9. As respects instalments of annuities payable after the 1st October 1963. The Drainage Rates Act 1958 (c. 37). In section 1, in subsection (2)(a) and in subsection (5), the words from “or under” to “that Act”. As respects drainage rates for periods beginning after the 31st March 1964. The Finance Act 1958 (c. 56). Section 38(2)(b). As respects instalments of annuities payable after the 1st October 1963. The Land Drainage Act 1961 (c. 48). In section 1, the words “for the time being”; in section 14(4), paragraph (b), the word “and” preceding it, and the words “or cancellation”; in section 23(4)(b),the words “last” and “before the said date”. As respects drainage rates or charges for periods beginning after the 31st March, 1964. The Drainage Rates Act 1963 (c. 10). In section 1, in subsection (3), paragraph (b) and the word “and” preceding it, and subsection (4). As respects drainage rates for periods beginning after the 31st March 1964.
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For the purpose of enabling transfer of fine orders to be made— the section set out in Part II of Schedule 3 to this Act shall be inserted after section 72 of the Magistrates’ Courts Act 1952.
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by magistrates’ courts in England and Wales in respect of persons residing in Scotland,
Act wholly in force at 30.9.1963 see s. 13(2) and S.I. 1963/1546. Words substituted by virtue of S.I. 1979/907, arts. 2(1), 11(3), Sch. Pt. I; 1981/207, arts. 2(1), 5, Sch. 1 pt. I; 1983/879, arts. 2(1), 11, Sch. 1 Pt. I; 1984/1814, arts. 2(1), 7, Sch. 1 Pt. I and 1986/600, arts. 2(1), 7, Sch. 1 Pt. I Words in s. 3(4) inserted (1.9.1992) by Museums and Galleries Act 1992 (c. 44), s. 11(2), Sch. 8 Pt. I para. 5(a); S.I. 1992/1874, art.2. Words in s. 5(3) inserted (1.9.1992) by Museums and Galleries Act 1992 (c. 44), s, 11(2), Sch. 8 Pt. I para. 5(b); S.I. 1992/1874, art.2. Words in s. 6 substituted (7.6.2011) by The Transfer of Functions (Museum and Other Staff) Order 2011 (S.I. 2011/1213), arts. 1(2), 4(1)(b) Words substituted by virtue of S.I. 1968/1656, arts. 2(1)(e), 3(2) S. 6(3) repealed by Superannuation Act 1965 (c. 74), Sch. 11 Words in s. 8(1)(3) substituted (1.9.1992) by Museums and Galleries Act 1992 (c. 44), s. 11(2), Sch. 8 Pt. I para. 1(3)(a); S.I. 1992/1874, art.2 Words in s. 8(2)(b) substituted (25.11.1988) by S.I. 1988/1836, art. 2(1)(a)(2)(a)(3) and expressed to be substituted (1.9.1992) by Museums and Galleries Act 1992 (c. 44), s. 11(2), Sch. 8 Pt. I para. 2(1)(a)(2); S.I. 1992/1874, art.2 Words in s. 9(1) repealed (1.9.1992) by Museums and Galleries Act 1992 (c. 44), s. 11(3), Sch. 9; S.I. 1992/1874, art.2. S. 9(2) repealed (1.9.1992) by Museums and Galleries Act 1992 (c. 44), s. 11(3), Sch. 9; S.I. 1992/1874, art.2. Words in s. 10(1) substituted (1.9.1992) by Museums and Galleries Act 1992 (c. 44), s. 11(2), Sch. 8 Pt. I para. 1(3)(a); S.I. 1992/1874, art.2 Words in s. 10(2) substituted (25.11.1998) by S.I. 1988/1836, art. 2(2)(b)(3), and certain words expressed to be substituted (1.9.1992) by Museums and Galleries Act 1992 (c. 44), s. 11(2), Sch. 8 Pt. I para. 2(1)(b)(2); S.I. 1992/1874, art.2. S. 12 repealed (1.9.1992) by Museums and Galleries Act 1992 (c. 44), s. 11(3), Sch. 9; S.I. 1992/1874, art.2. S. 13(3) repealed by Statute Law (Repeals) Act 1978 (c. 45), Sch. 1 Pt. XIII S. 13(4) repealed by Superannuation Act 1965 (c. 74), Sch. 11 S. 13(5) repealed by Statute Law (Repeals) Act 1974 (c. 22), Sch. Pt. XI Sch. 2 para. 2 repealed (1.9.1992) by Museums and Galleries Act 1992 (c. 44), s. 11(3), Sch. 9; S.I. 1992/1874, art.2. Sch. 2 para. 3 repealed (1.9.1992) by Museums and Galleries Act 1992 (c. 44), s. 11(3), Sch. 9; S.I. 1992/1874, art.2. Words in para. 4 substituted (1.9.1992) by Museums and Galleries Act 1992 (c. 44), s. 11(2), Sch. 8 para. 1(3)(b); S.I. 1992/1874, art.2. Sch. 3 Pt. I paras. 2, 7 repealed by S.I. 1973/1126 Sch. 3 Pt. 1 para. 3 omitted (1.6.2021) by virtue of The British Museum (Authorised Repositories) Order 2021 (S.I. 2021/499), arts. 1, 2(a) Sch. 3 Pt. I para. 6 added (1.6.1995) by S.I. 1995/1224, arts. 1, 2 Sch. 3 Pt. I paras. 2, 7 repealed by S.I. 1973/1126 Sch. 3 Pt. I paras. 6, 8 fall by reason of the revocation by S.I. 1984/1181, art. 3 Sch. of S.I. 1970/1956, 1972/653 and 1979/1086 (which respectively added paras. 6 and 8 and amended para. 8) Sch. 3 Pt. 1 para. 9 inserted (1.6.2021) by The British Museum (Authorised Repositories) Order 2021 (S.I. 2021/499), arts. 1, 2(b) Sch. 3 Pt. II para. 1 substituted by S.I. 1985/462, art. 2 Words in Sch. THIRD Pt. II para. 1 inserted (10.7.2006) by Natural History Museum (Authorised Repositories) Order 2006 (S.I. 2006/1547), arts. 1, 2 Sch. 3 Pt II para. 2 substituted (1.8.2011) by Natural History Museum (Authorised Repositories) Order 2011 (S.I. 2011/1682), arts. 1, 2(1) Sch. 3 Pt. II paras. 3, 4 added by S.I. 1982/1238, art. 2 Sch. 3 Pt II para. 4 substituted (1.8.2011) by Natural History Museum (Authorised Repositories) Order 2011 (S.I. 2011/1682), arts. 1, 2(2) Sch. 3 para. 5 inserted (21.2.2018) by The Natural History Museum (Authorised Repositories) Order 2018 (S.I. 2018/94), arts. 1, 2 Sch. 4 repealed by Statute Law (Repeals) Act 1974 (c. 22), Sch. Pt. XI Functions of the Lord President of the Council under s. 1(1)(c) transferred (3.7.1992) to the Secretary of State by virtue of S.I. 1992/1311, art. 3(1), Sch. 1 Pt.I. S. 6 transfer of functions (7.6.2011) by The Transfer of Functions (Museum and Other Staff) Order 2011 (S.I. 2011/1213), arts. 1(2), 2(b) (with art. 3) Functions of the Secretary of State under s. 8(2)(b) transferred to the Lord President of the Council (1.9.1992) by Museums and Galleries Act 1992 (c. 44), s. 11(2), Sch. 8 Pt. I para.2(1)(2); S.I. 1992/1874, art.2 S. 9 extended by Museum of London Act 1965 (c. 17), s. 7(2)(c) and British Library Act 1972 (c. 54), Sch. para. 11(6) Functions of the Secretary of State under s. 10(2) transferred (1.9.1992) to the Lord President of the Council by virtue of Museums and Galleries Act 1992 (c. 44), s. 11(2), Sch. 8 Pt. I para. 2(1)(2); S.I. 1992/1874, art.2. The text of s. 11 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. 30.9.1963 appointed under s. 13(2) by S.I. 1963/1546 1753 c. 22. 1938 c. 62. An Act to alter the composition of the Trustees of the British Museum, to provide for the separation from the British Museum of the British Museum (Natural History), to make new provision with respect to the regulation of the two Museums and their collections in place of that made by the British Museum Act 1753 and enactments amending or supplementing that Act, and for purposes connected with the matters aforesaid.
From the commencement of this Act, the body known as the Trustees of the British Museum shall continue to exist as a body corporate, with perpetual succession and a common seal, having the general management and control of the British Museum, but shall consist of twenty-five persons appointed as follows, that is to say—
fifteen appointed by the Prime Minister;
four appointed by the Lord President of the Council on the nominations of the Presidents of the Royal Society, the Royal Academy, the British Academy and the Society of Antiquaries of London respectively; and
five appointed by the Trustees of the British Museum.
The provisions of the First Schedule to this Act shall have effect with respect to the tenure of office and proceedings of the Trustees.
The Trustees of the British Museum shall have power, subject to the restrictions imposed on them by virtue of any enactment (whether contained in this Act or not), to enter into contracts and other agreements, to acquire and hold land and other property, and to do all other things that appear to them necessary or expedient for the purpose of their functions.
Subject to the provisions of this Act, it shall be the duty of the Trustees of the British Museum to keep the objects comprised in the collections of the Museum within the authorised repositories of the Museum, except in so far as they may consider it expedient to remove them temporarily for any purpose connected with the administration of the Museum and the care of its collections.
Where it appears to the Trustees that any such objects cannot conveniently be kept within the authorised repositories, they may store them at other premises in Great Britain if satisfied that they can be stored in those premises without detriment to the purposes of the Museum.
It shall be the duty of the Trustees to secure, so far as appears to them to be practicable, that the objects comprised in the collections of the Museum (including objects stored under the preceding subsection) are, when required for inspection by members of the public, made available in one or other of the authorised repositories under such conditions as the Trustees think fit to impose for preserving the safety of the collections and ensuring the proper administration of the Museum.
Objects vested in the Trustees as part of the collections of the Museum shall not be disposed of by them otherwise than under section 5 or 9 of this Act or section 6 of the Museums and Galleries Act 1992.
The Trustees of the British Museum may lend for public exhibition (whether in the United Kingdom or elsewhere) any object comprised in the collections of the Museum: Provided that in deciding whether or not to lend any such object, and in determining the time for which, and the conditions subject to which, any such object is to be lent, the Trustees shall have regard to the interests of students and other persons visiting the Museum, to the physical condition and degree of rarity of the object in question, and to any risks to which it is likely to be exposed.
The Trustees of the British Museum may sell, exchange, give away or otherwise dispose of any object vested in them and comprised in their collections if— Provided that where an object has become vested in the Trustees by virtue of a gift or bequest the powers conferred by this subsection shall not be exercisable as respects that object in a manner inconsistent with any condition attached to the gift or bequest.
the object is a duplicate of another such object, or
the object appears to the Trustees to have been made not earlier than the year 1850, and substantially consists of printed matter of which a copy made by photography or a process akin to photography is held by the Trustees, or
in the opinion of the Trustees the object is unfit to be retained in the collections of the Museum and can be disposed of without detriment to the interests of students:
The Trustees may destroy or otherwise dispose of any object vested in them and comprised in their collections if satisfied that it has become useless for the purposes of the Museum by reason of damage, physical deterioration, or infestation by destructive organisms.
Money accruing to the Trustees by virtue of an exercise of the powers conferred by this section or section 6 of the Museums and Galleries Act 1992 shall be laid out by them in the purchase of objects to be added to the collections of the Museum.
There shall be a Director of the British Museum, who shall be a person appointed by the Trustees with the approval of the Prime Minister and shall hold office on such terms and subject to such conditions as the Secretary of State may direct, and who shall be responsible to the Trustees for the care of all property in their possession and for the general administration of the Museum.
The Trustees may, subject to the consent of the Minister for the Civil Service as to numbers and conditions of service, appoint such other officers and servants as the Trustees think fit; and there shall be paid to the Director and to officers and servants so appointed such salaries, allowances and other remuneration as the Secretary of State may determine.
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Nothing in the provisions of this section shall affect any right of a person to appeal against the decision of a court in relation to admitting to bail or to the bail fixed.
In the foregoing provisions of this section, any reference to bail includes a reference to caution for interim liberation and any reference to admitting to bail shall include a reference to ordering the finding of caution as aforesaid.
The Trustees of the British Museum shall within three years after the commencement of this Act and subsequently at intervals of not more than three years prepare and lay before each House of Parliament a report on the Museum.
There shall be a body corporate, with perpetual succession and a common seal, known as the Trustees of the Natural History Museum and hereafter in this Act referred to as “the Natural History Trustees”, which from the commencement of this Act shall have the general management and control of the the Natural History Museum; and on that commencement the functions with respect to that Museum of the Trustees of the British Museum shall cease.
In section 21(2)(a), after the word “more” there shall be inserted the words “or remitted thereto for sentence in respect of such an offence”.
eight appointed by the Prime Minister;
one appointed by the Lord President of the Council on the nomination of the President of the Royal Society ; and
three appointed by the Natural History Trustees.
Sections 2 to 7 of this Act and the First Schedule thereto shall apply in relation to the Natural History Museum and the Trustees thereof as they apply in relation to the British Museum and the Trustees thereof, but with the following adaptations, that is to say—
section 4 shall apply as if, after the words “may lend for public exhibition” there were inserted the words “or research”;
the First Schedule shall apply as if in paragraph 4 (which specifies the quorum at meetings) the word “four” were substituted for the word “six”.
The Second Schedule to this Act shall have effect in relation to transitional matters arising in consequence of the enactment of this section.
Any movable property vested in the Trustees of either Museum may be transferred by them to the Trustees of the other Museum, . . ..
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The buildings for the time being occupying the sites described in Parts I and II of the Third Schedule to this Act shall be the authorised repositories for the collections of the British Museum and the Natural History Museum.
The Lord President of the Council may, with the agreement of the Trustees concerned, by order amend the said Schedule by adding a reference to a further site, or deleting the reference to the whole or any part of a site, or altering the description of a site: and any such order shall be made by statutory instrument, and shall be subject to annulment in pursuance of a resolution of either House of Parliament.
A building or site vested in the Trustees of either Museum, being an authorised repository or the site of an authorised repository, shall not be sold or otherwise disposed of by them.
The British Museum (Purchase of Land) Act 1894 (under which money was advanced for the purchase by the Trustees of the British Museum of certain property adjacent to Montagu House) shall be amended by the insertion of the following section after section 2—
This Act may be cited as the British Museum Act 1963.
Subject to the following subsection, this Act shall come into operation on such day as the Treasury may by order made by statutory instrument appoint.
Any power of the Secretary of State to make orders under this Act (other than orders made under section 11, section 12(1) or (3) or section 22) shall be exercisable by statutory instrument.
Sections 1 and 8.
Each trustee shall hold office for such period as is specified in the instrument by which he is appointed, but that period shall not exceed ten years, or five years in the case of a person whose appointment takes effect at or within twelve months after the end of any period for which he was previously appointed a trustee of the Museum under this Act.
A trustee may resign his office by notice in writing served on the person or body who appointed him.
The functions of the Trustees may be exercised notwithstanding vacancies in their number.
The quorum at meetings of the Trustees shall be six.
The Trustees may make rules for regulating their proceedings and for other matters relevant to the exercise of their functions.
Section 8.
The following property shall vest at the commencement of this Act in the Natural History Trustees, that is to say— Such of the said objects as became vested in the Trustees of the British Museum by virtue of a gift or bequest shall be treated for the purposes of this Act as vested in the Natural History Trustees by virtue of a like gift or bequest.
The enactments described in Schedule 5 to this Act shall have effect subject to the amendments specified therein, being minor amendments and amendments consequential on the foregoing provisions of this Act.
The enactments described in Schedule 6 to this Act are hereby repealed to the extent specified in the third column of that Schedule.
The amendment or repeal by this Act of any enactment described in the said Schedule 5 or Schedule 6 (except the amendment to section 33(4) of the Prisons (Scotland) Act 1952 relating to young offenders institutions) shall not extend to that enactment in so far as it applies to any person—
by virtue of his having been sentenced to borstal training before the commencement of section 4 of this Act; or
by virtue of his having been released from an approved school before, and not having again been so released after, the commencement of section 18 of this Act.
The following provisions of this Act shall extend to England and Wales, that is to say:— . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . section 52; Schedules 3, 5 and 6, so far as they relate to enactments which extend to England and Wales.
The following provisions of this Act shall extend to Northern Ireland and the Channel Islands, that is to say— section 52; Schedule 5, so far as it relates to enactments which extend to Northern Ireland and the Channel Islands.
The following provisions of this Act shall extend to the Isle of Man, that is to say— . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . section 52; Schedule 5, so far as it relates to enactments which extend to the Isle of Man.
Save as aforesaid, and except so far as it relates to the interpretation or commencement of the said provisions, this Act shall extend only to Scotland.
The foregoing provisions of this Act (including the Schedules therein referred to) shall come into operation on such date as the Secretary of State may by order appoint.
Different dates may be appointed by order under this section for different purposes of this Act; and any reference in this Act to the commencement of any provision of this Act shall be construed as a reference to the date appointed for the purposes of that provision.
This Act may be cited as the Criminal Justice (Scotland) Act 1963.
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Section 14.
The site in Tring lying to the West of Akeman Street known as 67–69 Akeman Street.
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The site in Keyworth known as British Geological Survey, Environmental Science Centre, Nicker Hill, Keyworth, Nottingham NG12 5GG bounded by Platt Lane to the west and Nicker Hill to the south.
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In relation to proceedings in England and Wales or in Northern Ireland, sections 214(1) to (6) and 423(1) to (6) of the Criminal Procedure (Scotland) Act 1975 shall not apply, but paragraphs 5 to 10 of Schedule 3 to the Criminal Justice Act 1961 shall apply as they apply in relation to proceedings in England and Wales and Northern Ireland respectively in respect of a person under supervision under that Schedule, subject to the modification that in paragraph 5 of the said Schedule 3 for sub-paragraphs (a) and (b) there shall be substituted paragraphs (a) and (b) of section 214(2) or 423(2) of the said Act of 1975.
Where an order is made by any court in England and Wales or Northern Ireland under the enactments applied by the last foregoing paragraph sending back to prison a person under supervision, the court shall commit him to a prison in England and Wales or in Northern Ireland, as the case may be; but the responsible Minister within the meaning of section 26 of the Criminal Justice Act 1961 may, without application in that behalf, make at any time an order under that section transferring him to a prison in Scotland.
In relation to a person detained by virtue of such an order as aforesaid in a prison in Northern Ireland, section 214(7) or 423(7) of the Criminal Procedure (Scotland) Act 1975 . . . shall have effect as if for references to the Secretary of State there were substituted references to the Department of Home Affairs for Northern Ireland.
Her Majesty may, by Order in Council, make such provision as appears to Her to be proper for the purposes of or in connection with the application of . . . section 214 or 423 of the Criminal Procedure (Scotland) Act 1975 to any of the Channel Islands or to the Isle of Man.
The enactments authorising warrants of arrest for criminal offences issued in any country to which this Schedule extends to be executed in any other such country shall apply to any warrant issued for the purposes of proceedings under section 214 or 423 of the Criminal Procedure (Scotland) Act 1975 as they apply to such warrants as aforesaid.
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Section 26
After section 72 there shall be inserted the following sections:—
Section 52.
In section 9(1), for the words from “and of any subsequent proceedings” to “aggravation” there shall be substituted the words “and of laying it before a court as a previous conviction in subsequent proceedings for another offence”.
In section 86(1)(b), for the words “or on licence” there shall be substituted the words “or under supervision”.
In section 20(1), after the words “institution, the court” there shall be inserted the words “subject to section 3 of the Criminal Justice (Scotland) Act 1963”.
In section 70(2), for the words “seventy-seven and seventy-eight” there shall be substituted the words “and seventy-seven”.
In section 78(4), after the word “under” there shall be inserted the words “any enactment including”.
In section 38(5)(a), after the word “sentence”, where first occurring, there shall be inserted the words “of detention in a young offenders institution passed in Scotland, and a sentence”.
Section 52 Session and Chapter Short Title Extent of Repeal 1 & 2 Vict. c. 119. The Sheriff Courts (Scotland) Act 1838. In section 25, the proviso. 2 & 3 Vict. c. 47. the Metropolitan Police Act 1839. Section 12. 34 & 35 Vict. c. 112. The Prevention of Crimes Act 1871. Section 6, so far as relating to Scotland. 50 & 51 Vict. c. 35. The Criminal Procedure (Scotland) Act 1887. In section 67, the words from “but where” to the end of the section. 16 & 17 Geo. 5. c. 15. The Criminal Appeal (Scotland) Act 1926. In section 11(2), the words “for his use”. 1 Edw. 8 & 1 Geo. 6. c. 37. The Children and Young Persons (Scotland) Act 1937. In section 86(1)(b), the words “or upon the revocation of his licence”. In section 91(5), the words “on licence or”. In Schedule 2, paragraph 6; in paragraph 8, the words from “if authorised” to the words “so to do”; and in paragraph 12, the words “on licence or”, in both places where they occur. 8 & 9 Geo. 6. c. 41. The Family Allowances Act 1945. In section 26(3), the words from the beginning of the subsection to the words “seventy-eight thereof;”. 12, 13 & 14 Geo. 6. c. 94. The Criminal Justice (Scotland) Act 1949. In section 9(5), the words “which constitutes an aggravation of the first mentioned offence”. Section 18(2) to (5). sections 19 and 22. In section 39(1), in paragraph (b), the words “as an aggravation of any charge contained in the indictment”; in paragraph (d), the words “as an aggravation of the charge”. In section 70(2), the words “and to supervision and recall”. In Schedule 7, in Form No. 1, the words “as aggravations of the said charge”. 15 & 16 Geo. 6. & 1 eliz. 2. c. 55. the Magistrates’ Courts Act 1952. Section 119(2). 15 & 16 Geo. 6. & 1 Eliz. 2. c. 61. The Prisons (Scotland) Act 1952. In section 9, the words “the whole o f”. In section 20 subsections (2) to (6). Section 23. Section 31(4)(a). Schedule 1. 2 & 3 Eliz. 2. c. 48. The Summary Jurisdiction (Scotland) Act 1954. Section 2, so far as relating to sections 63 to 65 of the Criminal Procedure (Scotland) Act 1887. Section 18(3). In section 22, the second sentence. Section 31(5). Section 49(2). In Schedule 1, the incorporation of sections 63 and 65 of the Criminal Procedure (Scotland) Act 1887. 8 & 9 Eliz. 2. c. 23. The First Offenders (Scotland) Act 1960. Section 1(4). 9 & 10 Eliz. 2. c. 39. The Criminal Justice Act 1961. In Schedule 4, the amendment of section 6 of the Children Act 1948. In Schedule 5, the repeal in section 6 of the Children Act 1948. 10 & 11 Eliz. 2. c. 59. The Road Traffic Act 1962. Section 39.