Finance Act, 1963

Extension of certain Acts.

65.—(1) Section 1 of the Provisional Collection of Taxes Act, 1927 , is hereby amended by the insertion of “, and also turnover tax,” before “but no other tax or duty”.

(2) Section 1 of the Imposition of Duties Act, 1957 , is hereby amended by the insertion after paragraph (g) of the following paragraph:

“(gg) terminate or vary in any manner or respect whatsoever and as from a specified day turnover tax;”

but no order shall be made under that Act for the purpose of increasing the rate of the tax or extending the classes of activities or goods in respect of which tax is for the time being chargeable.

(3) Section 39 of the Inland Revenue Regulation Act, 1890 , is hereby amended by the insertion of “turnover tax,” before “stamp duties”.