{
  "url": "https://openlegislation.uk/finance-act-1963/schedule-13./part-I",
  "json_url": "https://openlegislation.uk/finance-act-1963/schedule-13./part-I.json",
  "legislation": "ukpga/1963/25",
  "legislation_title": "Finance Act 1963",
  "legislation_url": "https://openlegislation.uk/finance-act-1963",
  "path": "schedule/13./part/I",
  "kind": "part",
  "number": "I",
  "heading": "Income Tax Repeals",
  "text": "Chapter\nShort Title\nExtent of Repeal\n2 & 3 Geo. 6.c. 75\nThe Compensation (Defence) Act 1939.\nIn section 2(2), the words from “and in particular” to “from rent”\n15 & 16 Geo. 6. & 1 Eliz. 2. c. 10\nThe Income Tax Act 1952.\nIn Section 1, the words “Schedule A– Section eighty–two”.\nIn section 6(1), the word “A”.\nSection 24.\nIn section 25(2), the words “Schedule A”.\nSection 33.\nIn section 41(1), the words “Schedule A”.\nSection 51(2).\nIn Section 51(3), the words from “ Subject” to “revaluation”, and in the proviso, the words “Schedule A or”.\nIn Section 52(4), the words “Schedule A or”.\nSections 53, 72(2)(a) and 73(2).\nIn Section 73(3), the words from “and if” to the end.\nSections74(7) and 80 to 82.\nIn Section 83, paragraphs 3 to 6 of Schedule B.\nSections 84 to 89 and 91 to114.\nIn Section115, subsections (2) to (4).\nSection 116.\nIn Section 122, in paragraph 1(b) of Scherdule D, the words “Schedule A”.\nIn Section 123(1), in Case VI, the words “ Schedule A”.\nIn Section 125(1), the words from “who” to “are”.\nIn Section 125(2), the words from “delivered” to “letter”.\nSections 125(5) and 136.\nIn Section 137(c) the words “or annual value” and the words “of the annual value or”.\nSections 153(2) and 162(3).\nIn section 162(4), the words from “ and the asset” to “ Schedule A”.\nSections 162(5),171(2) and 172 to 179.\nIn Section 180(1), the words from “the property” to “under Schedule A”.\nIn Section 180(3),in the definition of “rent”, the words from “but does not” to the end.\nSections 182 and 183.\nSection 204(2).\nIn Section 206(3),the words from “proviso (b)” to “ and of”.\nIn section 222,the words from “the income arising from the ownership” to “Schedule A and;”and the words from “and where” to “those lands, tenements, heraditaments or heritages”.\nIn section 262(5), the words “maintenance has the same meaning as in the said section one hundred and one, and” and the words from “(including any allowance )” to the end.\nIn section 262(8), the words “Schedule A or”\nSection 270(6)(b).\nIn section 313, in the proviso, in paragraph (ii) the words from “the annual” to “collection”; paragraph (iii) and the word “and” preceding it.\nIn section 314(1), the words from “(not being” to “this Act).”\nSection 314(6).\nIn section 315, in the definitions of “agricultural income” and “forestry income”, the words from “and income” to the end; the definition of “unit of assessment”.\nSection 365(3).\nIn section 440(1), the word “A”.\nSection 445(1)(b).\nIn section 447(1)(a), the words from “ under Schedule A”to “Act”.\nSection 447(2).\nIn section 448, subsections (1)(a) and (2).\nSection 453.\nIn section 469(6), the proviso.\nSections 474 and 475.\nIn section 476(2), paragraph (b) and the word “or” preceding it.\nSection 477(2)(b).\nSection 478.\nIn section 479(1), the words from “and where” to the end.\nSection 509.\nSchedules. 3, 5 and 7.\nIn Schedule 18, in Part III, in paragraph 2(3), the words “under Schedule A in respect of the property therein or” and in the proviso, the words from the beginning of paragraph (a) to “chargeable under Schedule B”; paragraph 2(4).\nIn Schedule 23, in Part 1, paragraph I(b); in Part 11, paragraphs 1 to 3; in paragraph 4(1), the words from “For the purpose” to “A and B”; paragraphs 6 to 11.\nI5&16 Geo. 6. & I Eliz. 2. c. 33.\nThe Finance Act 1952\nIn section 18(6), paragraph (“a”) and the word “or” following it.\nIn section 26, the word “untaxed” wherever it occurs; in subsection (1)(b), the words “subject to the foregoing paragraph” and “rent or”; subsections (4) and (5); in subsection (8), paragraph (a) and the word “and” following it.\nI & 2 Eliz. 2. c. 34.\nThe Finance Act 1953.\nSection 18(2).\n2 & 3 Eliz. 2. c. 32.\nThe Atomic Energy Authority Act 1954.\nIn section 6(2), paragraph (a); in paragraph (c), the words from “under Schedule A” to “1952”; and the words from “Provided that” to “therein”.\n2 & 3 Eliz. 2. c. 44.\nThe Finance Act 1954.\nIn section 16(5), paragraph (a) and the word “and” following it; in paragraph (b), the words “(or would fall to be made but for that exclusion)”.\n5 & 6 Eliz. 2. c. 49.\nThe Finance Act 1957.\nSections 18 and 19.\n6 & 7 Eliz. 2. c. 56.\nThe Finance Act 1958.\nSection 17.\nIn Schedule 6, in paragraph 1, the words from “or ’one year’” to “Table” and the words “in subsection (2) of section one hundred and seven, and”; in Table 1, in column 1, the words “107(4)”, and column 2; in Table 111, in column 1, the words from “Schedule 5” to “1 and 2”.\n7 & 8 Eliz. 2.c. 49.\nThe Chevening Estate Act 1959.\nIn section 2, in subsection (1), paragraph (a) the words “Schedule A or”, and in paragraph (“b”), the words from “under Schedule A” to “1952”; subsections (3) and (4).\n8 & 9 Eliz. 2. e. 44.\nThe Finance Act 1960.\nSection 39(3).\nIn section 72, in subsection (3), in proviso (a), the words “or maintenance claim”, and proviso (b); subsection (5); in subsection (7), the words “or maintenance”; in subsection (8), the words “or maintenance”, and the words “maintenance claim” where last occurring; and in subsection (11), the definition of “maintenance claim”.\n9 & 10 Eliz. 2. c. 36.\nThe Finance Act 1961.\nIn section 20(1), the words from “or in which” to “such a person”, and the words from “but–” to the end.\nThe above repeals shall have effect only as respects tax for the year 1964–65 and subsequent years, except that the repeal of section 136 of the Act of 1952, the repeals in sections 153 and 162 of and Schedule 18 to the Act of 1952, the first repeal of words in section 20(1) of the Finance Act 1961, and the repeal of any enactment in so far as the enactment relates to Schedule B, other than the repeal of paragraph 6 of Schedule B, shall also have effect as respects tax for the year 1963–64.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1963/25/schedule/13./part/I",
    "retrieved_at": "2026-10-29T11:00:37.363248+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}