Section 1 Termination of surcharge under Finance Act 1961 s. 9 and related increases in duties.

(1)

. . . F1

(2)

. . . F2

(3)

. . . F3

C1(4)

Subject to any new order of the Treasury under section 2 of the M1Purchase Tax Act 1963, Part I of Schedule 1 to that Act (chargeable and exempt goods and rates of tax) as amended by section 5 of the M2Finance Act 1968 shall have effect—

(a)

as from 16th April 1969, with the substitution for any reference to 12½ per cent., 20 per cent., 331/3 per cent. or 50 per cent. of a reference respectively to 13¾ per cent., 22 per cent., 362/3; per cent. or 55 per cent. ; and

(b)

as from 27th May 1969, with the further amendments specified in Schedule 6 to this Act (being amendments adding further goods to those chargeable with purchase tax or amending the provisions as to exemptions).

F4(5)

The provisions of Schedule 7 to this Act shall have effect for the purpose of—

(a)

defining whisky for all purposes of customs and excise;

(b)

. . . F5

(c)

. . . F6

(d)

. . . F7

Annotations

Textual amendments

F1: S. 1(1) repealed by Finance Act 1970 (c. 24), Sch. 8 Pt. II and Finance Act 1973 (c. 51), Sch. 22 Pt. I
F2: S. 1(2) repealed by Finance Act 1972 (c. 41), Sch. 28 Pt. III and Finance Act 1973 (c. 51), Sch. 22 Pt I
F3: S. 1(3) repealed by Hydrocarbon Oil (Customs and Excise) Act 1971 (c. 12), Sch. 7
F4: S. 1(5) repealed (prosp.) by Finance Act 1983 (c. 28, SIF 40:1), s. 9(3), Sch. 10 Pt. I
F5: S. 1(5)(b) repealed by Alcoholic Liquor Duties Act 1979 (c. 4), Sch. 4 Pt. I
F6: S. 1(5)(c) repealed by Finance Act 1973 (c. 51), Sch. 22 Pt. I
F7: S. 1(5)(d) repealed by Hydrocarbon Oil (Customs and Excise) Act 1971 (c. 12), Sch. 7

Marginal citations

M1: 1963 c. 9
M2: 1968 c. 44

Modifications

C1: The text of ss. 1(4), 43–49, Sch. 9 paras. 22–24 and Sch. 20 para. 11 and Sch. 21 is in the form in which it was originally enacted: it was not reproduced in the Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991