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Revised Statute from The UK Statute Law Database

Finance Act 1960 (c.44)

This version of this statute is extracted from the UK Statute Law Database (SLD). It is not necessarily in the form in which it was originally enacted but is a revised version, which means that any subsequent amendments to the text and other effects are incorporated with annotations.

There are effects on this legislation that have not yet been applied to SLD for the following year: 2003. See the Tables of Legislative effects and the Update status of legislation page on the SLD website.

Royal arms

Finance Act 1960

1960 CHAPTER 44 8_and_9_Eliz_2

Contents

Go to Preamble

  1. Part I

    1. 1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 6.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 7.

    8. 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    9. 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    10. 10.

    11. 11—14... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  2. Part II

    1. 15—43... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. Part III

    1. 44—63... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  4. Part IV

    1. 64—66... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  5. Part V

    Miscellaneous

    1. 67. Increase of rate of profits tax

    2. 68—72... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 73.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 74. Visiting forces and allied headquarters (stamp duty exemptions)

    5. 75, 76... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 77. Premium Savings Bonds

    7. 78.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  6. Part VI

    General

    1. 79. Short title, interpretation, construction, extent and repeal

  7. FIRST SCHEDULE

    . .

  8. SECOND SCHEDULE

  9. THIRD SCHEDULE

    . .

  10. FOURTH TO SEVENTH SCHEDULES

    . .

  11. EIGHTH SCHEDULE

    . .

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.

[29th July 1960]

Annotations:

Extent Information

E1For the extent of this Act see s. 79(5)

Commencement Information

I1Act partly in force at Royal Assent, partly retrospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991.

Part I

1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Annotations:

Amendments (Textual)

F1S. 1 repealed by Finance Act 1962 (c. 44), s. 34(7), Sch. 11 Pt. I

2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Annotations:

Amendments (Textual)

F1S. 2 repealed by Finance Act 1964 (c. 49), s. 26(7), Sch. 9

3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Annotations:

Amendments (Textual)

F1S. 3 repealed (with savings) by Alcoholic Liquor Duties Act 1979 (c. 4), s. 92(2)(7), Sch. 4 Pt. I

4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Annotations:

Amendments (Textual)

F1S. 4 repealed by Statute Law (Repeals) Act 1971 (c. 52), s. 1, Sch. Pt. VIII

5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Annotations:

Amendments (Textual)

F1S. 5 repealed by Finance Act 1962 (c. 44), s. 34(7), Sch. 11 Pt. I

6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Annotations:

Amendments (Textual)

F1S. 6 repealed by Finance Act 1963 (c. 25), s. 73(8)(a), Sch. 14 Pt. I

7

(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2.

(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

(3)(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4

(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

Annotations:

Amendments (Textual)

F1Words repealed by Matches and Mechanical Lighters Duties Act 1979 (c. 6), s. 9(1), Sch.

F2Words repealed by Finance (No. 2) Act 1975 (c. 45), s. 75(5), Sch. 14 Pt. I

F3S. 7(2)(5) repealed by Finance (No. 2) Act 1975 (c. 45), s. 75(5), Sch. 14 Pt. I

F4S. 7(3)(4) repealed by Matches and Mechanical Lighters Duties Act 1979 (c. 6), s. 9(1), Sch.

8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Annotations:

Amendments (Textual)

F1S. 8 repealed by Statute Law (Repeals) Act 1971 (c. 52), s. 1, Sch. Pt. VIII

9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Annotations:

Amendments (Textual)

F1S. 9 repealed (with savings) by Finance Act 1964 (c. 49), s. 26(7), Sch. 9

10

(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

Annotations:

Amendments (Textual)

F1S. 10(1) repealed by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 19(2), Sch. 3 Pt. I

F2S. 10(2) repealed by Finance Act 1965 (c. 25), s. 97(5), Sch. 22 Pt. I

11—14.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Annotations:

Amendments (Textual)

F1Ss. 11–14 repealed by Vehicles (Excise) Act 1962 (c. 13), s. 25(2), Sch. 8

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