IE
FINANCE ACT, 1965
Statutory Text (3 Articles)
FIRST SCHEDULE. Spirits (Rates of Ordinary Customs Duty).
Spirits (Rates of Ordinary Customs Duty).
Section 13.
Description of Spirits
Description of Spirits
Preferential Rates
Preferential Rates
Full Rates
Full Rates
(1)
(1)
(2)
(2)
(3)
(3)
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
For every gallon of Perfumed Spirits
For every gallon of Perfumed Spirits
18
18
17
17
6
6
19
19
1
1
6
6
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested
15
15
18
18
6
6
16
16
1
1
10
10
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirit
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirit
11
11
15
15
11
11
11
11
18
18
5
5
SECOND SCHEDULE. Duties on Tobacco.
Duties on Tobacco.
Section 15.
Part I. Customs.
Part I.
Customs.
£
£
s.
s.
d.
d.
Unmanufactured:—
Unmanufactured:—
If stripped or stemmed :—
If stripped or stemmed :—
containing 10 per cent. or more by weight of moisture
containing 10 per cent. or more by weight of moisture
the lb.
the lb.
3
3
6
6
0
0
containing less than 10 per cent. by weight of moisture
containing less than 10 per cent. by weight of moisture
”
”
3
3
13
13
4
4
If unstripped or unstemmed :—
If unstripped or unstemmed :—
containing 10 per cent. or more by weight of moisture
containing 10 per cent. or more by weight of moisture
”
”
3
3
5
5
11
11
containing less than 10 per cent. by weight of moisture
containing less than 10 per cent. by weight of moisture
”
”
3
3
13
13
3
3
Full
Full
Preferential
Preferential
Manufactured:—
Manufactured:—
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
cigars
cigars
the lb.
the lb.
4
4
3
3
0
0
3
3
9
9
2
2
cigarettes
cigarettes
”
”
4
4
0
0
6
6
3
3
7
7
1
1
Cavendish or Negrohead
Cavendish or Negrohead
”
”
4
4
2
2
6
6
3
3
8
8
9
9
Cavendish or Negrohead manufactured in bond
Cavendish or Negrohead manufactured in bond
”
”
4
4
2
2
0
0
3
3
8
8
4
4
other manufactured tobacco
other manufactured tobacco
”
”
4
4
0
0
6
6
3
3
7
7
1
1
snuff containing more than 13 per cent. by weight of moisture
snuff containing more than 13 per cent. by weight of moisture
”
”
4
4
0
0
0
0
3
3
6
6
8
8
snuff not containing more than 13 per cent. By weight of moisture
snuff not containing more than 13 per cent. By weight of moisture
”
”
4
4
2
2
6
6
3
3
8
8
9
9
Part II. Excise.
Part II.
Excise.
£
£
s.
s.
d.
d.
Unmanufactured :—
Unmanufactured :—
containing 10 per cent. or more by weight of moisture
containing 10 per cent. or more by weight of moisture
the lb.
the lb.
3
3
4
4
10
10
containing less than 10 per cent. by weight of moisture
containing less than 10 per cent. by weight of moisture
”
”
3
3
12
12
1
1
Manufactured:—
Manufactured:—
Cavendish or Negrohead manufactured in bond
Cavendish or Negrohead manufactured in bond
”
”
3
3
6
6
10
10
THIRD SCHEDULE. Enactments Repealed.
Enactments Repealed.
Section 66.
Part I.
Session and Chapter or Number and Year
Session and Chapter or Number and Year
Short Title
Short Title
Extent of Repeal
Extent of Repeal
(1)
(1)
(2)
(2)
(3)
(3)
8 & 9 Geo. 5, c. 40.
8 & 9 Geo. 5, c. 40.
Income Tax Act, 1918.
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.
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.
No. 28 of 1925.
Finance Act, 1925.
Finance Act, 1925.
Subsection (2) of section 8.
Subsection (2) of section 8.
No. 18 of 1927.
No. 18 of 1927.
Finance Act, 1927.
Finance Act, 1927.
Subsection (2) of section 10.
Subsection (2) of section 10.
No. 11 of 1928.
No. 11 of 1928.
Finance Act, 1928.
Finance Act, 1928.
Section 6.
Section 6.
No. 32 of 1929.
No. 32 of 1929.
Finance Act, 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.
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.
No. 31 of 1934.
Finance Act, 1934.
Finance Act, 1934.
Paragraph (b) of section 6.
Paragraph (b) of section 6.
No. 28 of 1935.
No. 28 of 1935.
Finance Act, 1935.
Finance Act, 1935.
Section 6.
Section 6.
No. 25 of 1958.
No. 25 of 1958.
Finance Act, 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.
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.
No. 23 of 1963.
Finance Act, 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.
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
Session and Chapter
Short Title
Short Title
Extent of Repeal
Extent of Repeal
(1)
(1)
(2)
(2)
(3)
(3)
10 & 11 Geo. 5, c. 18
10 & 11 Geo. 5, c. 18
Finance Act, 1920.
Finance Act, 1920.
The word “pensions,” and the words “or sums” in the definition at the end of subsection (4) of section 27.
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
Number and Year
Short Title
Short Title
Extent of Repeal
Extent of Repeal
(1)
(1)
(2)
(2)
(3)
(3)
No. 15 of 1964.
No. 15 of 1964.
Finance Act, 1964.
Finance Act, 1964.
Section 15.
Section 15.
Part IV.
Session and Chapter or Number and Year
Session and Chapter or Number and Year
Short Title
Short Title
Extent of Repeal
Extent of Repeal
(1)
(1)
(2)
(2)
(3)
(3)
8 & 9 Geo. 5, c. 40.
8 & 9 Geo. 5, c. 40.
Income Tax Act, 1918.
Income Tax Act, 1918.
Section 202.
Section 202.
No. 23 of 1963.
No. 23 of 1963.
Finance Act, 1963.
Finance Act, 1963.
The words “and their decision shall be final and conclusive” in paragraph (a) of subsection (2) of section 54.
The words “and their decision shall be final and conclusive” in paragraph (a) of subsection (2) of section 54.
Part V.
Session and Chapter
Session and Chapter
Short Title
Short Title
Extent of Repeal
Extent of Repeal
(1)
(1)
(2)
(2)
(3)
(3)
16 & 17 Vict., c. 51.
16 & 17 Vict., c. 51.
Succession Duty Act, 1853.
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.
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.
51 & 52 Vict., c. 8.
Customs & Inland Revenue Act, 1888.
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.
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.
10 Edw. 7, & 1 Geo. 5, c. 8.
Finance (190910) Act, 1910.
Finance (190910) 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”.
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
Number and Year
Short Title
Short Title
Extent of Repeal
Extent of Repeal
(1)
(1)
(2)
(2)
(3)
(3)
No. 13 of 1955.
No. 13 of 1955.
Finance Act, 1955.
Finance Act, 1955.
Section 12.
Section 12.
Part VII.
Number and Year
Number and Year
Short Title
Short Title
Extent of Repeal
Extent of Repeal
(1)
(1)
(2)
(2)
(3)
(3)
No. 23 of 1963.
No. 23 of 1963.
Finance Act, 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.
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
Number and Year
Short Title
Short Title
Extent of Repeal
Extent of Repeal
(1)
(1)
(2)
(2)
(3)
(3)
No. 33 of 1947.
No. 33 of 1947.
Finance (No. 2) Act, 1947.
Finance (No. 2) Act, 1947.
Subsections (4), (5) and (7) of section 13.
Subsections (4), (5) and (7) of section 13.
No. 13 of 1949.
No. 13 of 1949.
Finance Act, 1949.
Finance Act, 1949.
Subsections (4), (5) and (7) of section 24; section 26.
Subsections (4), (5) and (7) of section 24; section 26.
No. 18 of 1950.
No. 18 of 1950.
Finance Act, 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.
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.
No. 25 of 1950.
Housing (Amendment) Act, 1950.
Housing (Amendment) Act, 1950.
In section 6, paragraph (b) of subsection (6).
In section 6, paragraph (b) of subsection (6).
No. 14 of 1952.
No. 14 of 1952.
Finance Act, 1952.
Finance Act, 1952.
Sections 18 and 22.
Sections 18 and 22.
No. 21 of 1953.
No. 21 of 1953.
Finance Act, 1953.
Finance Act, 1953.
In section 12, paragraphs (iii) and (iv) of subsection (2).
In section 12, paragraphs (iii) and (iv) of subsection (2).
No. 23 of 1961.
No. 23 of 1961.
Finance Act, 1961.
Finance Act, 1961.
Sections 33 to 35.
Sections 33 to 35.
No. 15 of 1962.
No. 15 of 1962.
Finance Act, 1962.
Finance Act, 1962.
Sections 15 and 16.
Sections 15 and 16.
No. 23 of 1963.
No. 23 of 1963.
Finance Act, 1963.
Finance Act, 1963.
Section 42.
Section 42.
Part IX.
Session and Chapter or Number and Year
Session and Chapter or Number and Year
Short Title
Short Title
Extent of Repeal
Extent of Repeal
(1)
(1)
(2)
(2)
(3)
(3)
46 Geo. 3, c. 43.
46 Geo. 3, c. 43.
Appraisers Licences Act, 1806.
Appraisers Licences Act, 1806.
Sections 4, 5 and 6.
Sections 4, 5 and 6.
8 & 9 Vict., c. 76.
8 & 9 Vict., c. 76.
Revenue Act, 1845.
Revenue Act, 1845.
Section 1.
Section 1.
27 & 28 Vict., c. 56.
27 & 28 Vict., c. 56.
Revenue (No. 2) Act, 1864.
Revenue (No. 2) Act, 1864.
Section 6, in so far as it relates to Appraisers.
Section 6, in so far as it relates to Appraisers.
30 & 31 Vict., c. 90.
30 & 31 Vict., c. 90.
Revenue Act, 1867.
Revenue Act, 1867.
Sections 1 to 6.
Sections 1 to 6.
33 & 34 Vict., c. 32.
33 & 34 Vict., c. 32.
Customs and Inland Revenue Act, 1870.
Customs and Inland Revenue Act, 1870.
Section 4.
Section 4.
51 & 52 Vict., c. 8.
51 & 52 Vict., c. 8.
Customs and Inland Revenue Act, 1888.
Customs and Inland Revenue Act, 1888.
Subsection (2) of section 9.
Subsection (2) of section 9.
53 & 54 Vict., c. 8.
53 & 54 Vict., c. 8.
Customs and Inland Revenue Act, 1890.
Customs and Inland Revenue Act, 1890.
The word “appraiser,” in section 9.
The word “appraiser,” in section 9.
No. 18 of 1950.
No. 18 of 1950.
Finance Act, 1950.
Finance Act, 1950.
Subsection (1) of section 8.
Subsection (1) of section 8.