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Revised Statute from The UK Statute Law Database

Finance Act 1966 (c.18)

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 It is not necessarily in the form in which it was originally enacted but is a revised version, which means that any subsequent amendments to the text and other effects are incorporated with annotations.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 years: 2004, 2005, 2006, 2007 and 2008. See the Tables of Legislative effects and the Update status of legislation page on the SLD website.

Royal arms

Finance Act 1966

1966 CHAPTER 18

Contents

Go to Preamble

  1. Part I

    Customs and Excise

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

    2. 2. Reliefs for shipbuilders in respect of certain duties

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

    4. 4, 5... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 6.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    8. 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    9. 10, 11... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    10. Duties relating to betting and gaming

      1. 12. General Betting Duty

      2. 13.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 14.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    11. Duties relating to betting and gaming

      1. 15. Additional or supplementary provisions as to duties on betting or gaming

      2. 16.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  2. Part II

    1. 17—25... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. Part III

    CORPORATION TAX ACTS

    1. 26.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 27. Amendments of Corporation Tax Acts

    3. 28.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 29.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 30.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 31, 32... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 33, 34... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  4. Part IV

    1. 35—39... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 40.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  5. Part V

    1. 41, 42... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 43.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  6. Part VI

    1. 44.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  7. Part VII

    Miscellaneous

    1. 45. Harbour reorganisation schemes: corporation tax and stamp duty

    2. 46.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 47.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 48.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 49—51... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 52.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 53. Short title, construction, extent and repeals

  8. SCHEDULE 1

    Reliefs For Shipbuilders

  9. SCHEDULE 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  10. SCHEDULE 3

    Supplementary Provisions as to Duties relating to Betting and Gaming

  11. SCHEDULE 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  12. SCHEDULE 5

    Amendments of Corporation Tax Acts

  13. SCHEDULE 6

    Administration of Corporation Tax Acts

  14. SCHEDULE 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  15. SCHEDULE 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  16. SCHEDULE 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  17. SCHEDULE 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  18. SCHEDULE 11.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  19. SCHEDULE 12.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  20. SCHEDULE 13

    REPEALS

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.

[3rd August 1966]X1X2

Annotations:

Modifications etc. (not altering text)

C1Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3

C2General amendments to Tax Acts 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 and 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) ), 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)

Extent Information

E1For the extent of this Act see s. 53(4)(5)

Commencement Information

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

Editorial Information

X1The text of Ss. 12(6)(b), 15(5), Sch. 3, para. 6 was taken from S.I.F. Group 12:1 (Betting, Gaming and Lotteries: General), Ss. 2, 53(1)-(4) from S.I.F. Group 40:1 (Customs and Excise: General), ( Ss. 27, Sch.5, para. 19, Sch. 6, paras. 14, 23, Sch. 13 from S.I.F Group 63:1 (Income, Corporation & Capital Gains Taxes: Income and Corporation Taxes) and Ss. 45-47 from S.I.F. Group 114 (Stamp Duty) ; provisions omitted from S.I.F. have been dealt with as referred to in other commentary.

X2General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) but not against each Act

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