Finance Act, 1965

THIRD SCHEDULE.

Enactments Repealed.

Section 66 .

Part I.

Session and Chapter or Number and Year

Short Title

Extent of Repeal

(1)

(2)

(3)

8 & 9 Geo. 5, c. 40.

Income Tax Act, 1918.

Paragraph (b) of subsection (3) of section 5; paragraph (c) of section 20 and paragraph (ii) of the proviso to that section; sections 126, 127, 128, 129 and 130; the words “or surcharge” wherever they occur in subsections (2), (4) and (5) of section 137; the words “or surcharged” in subsection (5) of section 137; subsection (6) of section 137; the words “together with, in either case, the tax payable for the remainder of that year, according to their respective interests,” in subsection (3) of section 161; paragraphs (a) and (b) of section 226; Rule 3 of No. VII of Schedule A; Rules 9, 10 and 12 of the Rules applicable to Cases I and II of Schedule D; Rules 2, 3, 12, 14, 16 and 17 of the Rules applicable to Schedule E.

No. 28 of 1925.

Finance Act, 1925 .

Subsection (2) of section 8 .

No. 18 of 1927.

Finance Act, 1927 .

Subsection (2) of section 10.

No. 11 of 1928.

Finance Act, 1928 .

Section 6.

No. 32 of 1929.

Finance Act, 1929 .

Subsection (2) of section 14 ; the words “other than is therein allowed” in Rule (2) of Part II of the First Schedule.

No. 31 of 1934.

Finance Act, 1934 .

Paragraph (b) of section 6 .

No. 28 of 1935.

Finance Act, 1935 .

Section 6.

No. 25 of 1958.

Finance Act, 1958 .

The words “but nothing in this subsection shall affect the operation of Rule 10 of the Rules applicable to Cases I and II of Schedule D” in subsection (2) of section 8 ; subsection (8) of section 41 .

No. 23 of 1963.

Finance Act, 1963 .

The words “Subject to subsection (8) of this section,” in subsection (7) of section 5 ; subsections (8) and (9) of section 5 ; the words “Rule 10 of the Rules applicable to Cases I and II of Schedule D” in column 1 of the Third Schedule.

Part II.

Session and Chapter

Short Title

Extent of Repeal

(1)

(2)

(3)

10 & 11 Geo. 5, c. 18

Finance Act, 1920 .

The word “pensions,” and the words “or sums” in the definition at the end of subsection (4) of section 27.

Part III.

Number and Year

Short Title

Extent of Repeal

(1)

(2)

(3)

No. 15 of 1964.

Finance Act, 1964 .

Section 15 .

Part IV.

Session and Chapter or Number and Year

Short Title

Extent of Repeal

(1)

(2)

(3)

8 & 9 Geo. 5, c. 40.

Income Tax Act, 1918.

Section 202.

No. 23 of 1963.

Finance Act, 1963 .

The words “and their decision shall be final and conclusive” in paragraph (a) of subsection (2) of section 54 .

Part V.

Session and Chapter

Short Title

Extent of Repeal

(1)

(2)

(3)

16 & 17 Vict., c. 51.

Succession Duty Act, 1853 .

The words “where the successor shall be the lineal issue or lineal ancestor of the predecessor, a duty at the rate of one pound per centum upon such value :” in section 10.

51 & 52 Vict., c. 8.

Customs & Inland Revenue Act, 1888 .

The words “where the successor shall be the lineal issue or lineal ancestor of the predecessor, a duty at the rate of ten shillings per centum upon the value of the interest of the successor;” in subsection (1) of section 21.

10 Edw. 7, & 1 Geo. 5, c. 8.

Finance (1909–10) Act, 1910 .

Subsection (2) of section 58; in subsection (3) of section 58, all words from the words “the expression ‘deceased’ means” to the words “thereunder arises; and”.

Part VI.

Number and Year

Short Title

Extent of Repeal

(1)

(2)

(3)

No. 13 of 1955.

Finance Act, 1955 .

Section 12 .

Part VII.

Number and Year

Short Title

Extent of Repeal

(1)

(2)

(3)

No. 23 of 1963.

Finance Act, 1963 .

Paragraph (a) of subsection (3) of section 48 ; the words “, other than a person to whom paragraph (a) of this subsection applies,” in subparagraph (i) of paragraph (b) of that subsection; the words “paragraph (a) or” in paragraph (c) of that subsection; paragraph (d) of that subsection; the expression “paragraph (a),” in subsection (4) of section 49 .

Part VIII.

Number and Year

Short Title

Extent of Repeal

(1)

(2)

(3)

No. 33 of 1947.

Finance (No. 2) Act, 1947 .

Subsections (4), (5) and (7) of section 13.

No. 13 of 1949.

Finance Act, 1949 .

Subsections (4), (5) and (7) of section 24 ; section 26 .

No. 18 of 1950.

Finance Act, 1950 .

In subsection (1) of section 16 , the words “Subject to subsection (2) of this section”, the words “and shall be deemed never to have applied” and the words from “and any amount” to the end of the subsection; subsection (2) of section 16 ; the word “or” at the end of paragraph (a) of subsection (1) of section 17 ; paragraph (b) of subsection (1) of section 17 ; subsection (2) of section 17 .

No. 25 of 1950.

Housing (Amendment) Act, 1950 .

In section 6, paragraph (b) of subsection (6).

No. 14 of 1952.

Finance Act, 1952 .

Sections 18 and 22.

No. 21 of 1953.

Finance Act, 1953 .

In section 12 , paragraphs (iii) and (iv) of subsection (2).

No. 23 of 1961.

Finance Act, 1961 .

Sections 33 to 35 .

No. 15 of 1962.

Finance Act, 1962 .

Sections 15 and 16 .

No. 23 of 1963.

Finance Act, 1963 .

Section 42 .

Part IX.

Session and Chapter or Number and Year

Short Title

Extent of Repeal

(1)

(2)

(3)

46 Geo. 3, c. 43.

Appraisers Licences Act, 1806.

Sections 4, 5 and 6.

8 & 9 Vict., c. 76.

Revenue Act, 1845 .

Section 1.

27 & 28 Vict., c. 56.

Revenue (No. 2) Act, 1864 .

Section 6, in so far as it relates to Appraisers.

30 & 31 Vict., c. 90.

Revenue Act, 1867 .

Sections 1 to 6.

33 & 34 Vict., c. 32.

Customs and Inland Revenue Act, 1870.

Section 4.

51 & 52 Vict., c. 8.

Customs and Inland Revenue Act, 1888 .

Subsection (2) of section 9.

53 & 54 Vict., c. 8.

Customs and Inland Revenue Act, 1890 .

The word “appraiser,” in section 9.

No. 18 of 1950.

Finance Act, 1950 .

Subsection (1) of section 8 .