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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 It is not necessarily in the form in which it was originally enacted but is a revised version, which means that any subsequent amendments to the text and other effects are incorporated with annotations.
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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.
[16th July 1964]X1
E1For extent of this Act see s. 26(5)(6)
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.
X1The text of s. 23 was taken from S.I.F. Group 114 (Stamp Duty) and ss. 24, 26(1)(4)(5), Sch. 8 paras. 1, 3 and 9 from S.I.F. Group 99:2 (Public Finance and Economic Controls : International Financial Arrangements) ; provisions omitted from S.I.F. have been dealt with as referred to in other commentary.
F1S. 1 repealed by Finance Act 1972 (c. 41), s. 134(7), Sch. 28 Pt. XII; Finance (No. 2) Act 1975 (c. 45), ss. 8(1)(2), 75(5), Sch. 14 Pt. I; Alcoholic Liquor Duties Act 1979 (c. 4), s. 92(2), Sch. 4 Pt. I
F1S. 2 repealed by Finance (No. 2) Act 1975 (c. 45), ss. 8(1)(2), 75(5), Sch. 14 Pt. I; Alcoholic Liquor Duties Act 1979 (c. 4), s. 92(2), Sch. 4 Pt. I
F1S. 3 repealed by Finance (No. 2) Act 1975 (c. 45), ss. 8(1)(2), 75(5), Sch. 14 Pt. I
F1S. 4 repealed (with savings) by Finance Act 1977 (c. 36), ss. 3(1), 59(5), Sch. 9 Pt. II
F1S. 5 repealed by Finance (No. 2) Act 1964 (c. 92), s. 10(4), Sch. 4; Statute Law (Repeals) Act 1971.
F1S. 6 repealed by Hydrocarbon Oil (Customs & Excise) Act 1971 (c. 12), s. 24(2), Sch. 7
F1S. 7 repealed by Finance Act 1966 (c. 18), s. 53(7), Sch. 13 Pt. I; Finance Act 1968 (c. 44), s. 61(10), Sch. 20 Pt. I; Betting and Gaming Duties Act 1972 (c. 25), s. 29(2), Sch. 7
F1S. 8 repealed by Excise Duties (Surcharges and Rebates) Act 1979 (c. 8), s. 4(3), Sch. 2
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
[F2(2)Section 18 of the Purchases Tax Act 1963 (which affords relief from purchase tax in respect of goods exported or being ship’s stores) shall be amended as follows, that is to say—
(a)for the words “ships’ stores” in subsection (4) there shall be substituted the words “stores for use in any ship or aircraft”; and
(b)in that subsection, as so amended, “stores” shall include goods for use as mentioned in [F3section 4 of the Customs and Excise Management Act 1979], and any other goods being stores as defined in [F3section 1(1) of that Act], and “ship” shall include any boat or other vessel whatsoever.]
F1S. 10(1) repealed by Customs and Excise Management Act 1979 (c. 2), s. 177(3), Sch. 6 Pt. I
F2S. 10(2) repealed (prosp.) by Finance Act 1972 (c. 41), ss. 54(8), 134(7), Sch. 28 Pt. II
F3Words substituted by Customs and Excise Management Act 1979 (c. 2), s. 177(2), Sch. 5 para. 5
C1The text of ss. 10(2), 26(6)(7), Sch. 8 paras. 1, 3 and 9, and Sch. 9 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
F1S. 11 repealed by Vehicles (Excise) Act 1971 (c. 10), s. 39(5), Sch. 8 Pt. I
F1Ss. 12–21 repealed by Income and Corporation Taxes Act 1970 (c. 10), ss. 538(1), 539(1), Sch. 16
Finance Act 1964