Finance Act, 1965

Amendment of First Schedule to Finance Act, 1963.

38.—(1) In the second paragraph of the First Schedule to the Finance Act, 1963 , “other than retail sales” is hereby substituted for “otherwise than in connection with the carrying on of the business of a shop or similar retail business”.

(2) The amendment specified in subsection (1) of this section shall come into operation—

(a) if this Act is passed before or in July, 1965—on the 1st day of August, 1965, and

(b) if it is passed in or after August, 1965—on the 1st day of the month next following that in which it is passed.