FINANCE ACT, 1969 (1969_act_21) | IE

ISB Act 1969-07-29

Schedule 1 FINANCE ACT, 1969 Open official source

FIRST SCHEDULE Spirits (Rates of Ordinary Customs Duty)

Spirits (Rates of Ordinary Customs Duty)

Section 35.

Part I

Description of Spirits

Preferential Rates

Full Rates

(1)

(2)

(3)

£

s.

d.

£

s.

d.

For every gallon of Perfumed Spirits

29

10

2

29

14

2

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

24

17

11

25

1

3

For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits

18

8

10

18

11

4

Part II

Description of Spirits

United Kingdom Rate

£

s.

d.

For every gallon of Perfumed Spirits

24

15

7

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

20

18

2

For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits

15

9

ISB Act 1969-07-29

Schedule 2 FINANCE ACT, 1969 Open official source

SECOND SCHEDULE Duties On Tobacco

Duties On Tobacco

Section 37.

Part I

Customs

£

s.

d.

Unmanufactured

if stripped or stemmed

containing 10 per cent. or more by weight of moisture

the lb.

4

8

4.5

containing less than 10 per cent. by weight of moisture

” ”

4

18

2.5

if unstripped or unstemmed

containing 10 per cent. or more by weight of moisture

” ”

4

8

4

containing less than 10 per cent. by weight of moisture

” ”

4

18

2

Full

Preferential

£

s.

d.

£

s.

d.

Manufactured

cigars

the lb.

5

7

2.1

4

11

4

cigarettes

” ”

5

4

10.5

4

9

5

cavendish or negrohead

” ”

5

6

6.9

4

10

cavendish or negrohead manufactured in bond

” ”

5

11.7

4

10

4

other manufactured tobacco

” ”

5

4

6.9

4

9

2

snuff containing more than 13 per cent. by weight of moisture

” ”

5

4

2.1

4

8

10

snuff containing 13 per cent. or less by weight of moisture

” ”

5

6

6.9

4

10

Part II

Customs

Full

Preferential

£

s.

d.

£

s.

d.

Manufactured

cigars

the lb.

5

1

0.2

4

11

4

cigarettes

” ”

4

18

9.7

4

9

5

cavendish or negrohead

” ”

5

0

5.5

4

10

cavendish or negrohead manufactured in bond

” ”

4

19

10.8

4

10

4

other manufactured tobacco

hard pressed tobacco

the lb.

4

11

5.2

4

2

0.5

other pipe tobacco

” ”

4

17

2.5

4

7

9.8

other manufactured tobacco

” ”

4

18

6.7

4

9

2

snuff containing more than 13 per cent. by weight of moisture

” ”

4

18

2

4

8

10

snuff containing 13 per cent. or less by weight of moisture

” ”

5

0

5.5

4

10

Part III

Customs

Full

Preferential

£

s.

d.

£

s.

d.

Manufactured

cigars

the lb.

4

19

7.6

4

11

4

cigarettes

” ”

4

17

5.6

4

9

5

cavendish or negrohead

” ”

4

19

1

4

10

cavendish or negrohead manufactured in bond

” ”

4

18

6.4

4

10

4

other manufactured tobacco

hard pressed tobacco

” ”

4

7

8.6

3

19

8

other pipe tobacco

” ”

4

15

5

4

7

4.4

other manufactured tobacco

” ”

4

17

2.6

4

9

2

snuff containing more than 13 per cent. by weight of moisture

” ”

4

16

10

4

8

10

snuff containing 13 per cent. or less by weight of moisture

” ”

4

19

1

4

10

Part IV

Excise

£

s.

d.

Unmanufactured

containing 10 per cent. or more by weight of moisture

the lb.

4

7

3

containing less than 10 per cent. by weight of moisture

” ”

4

16

11

Manufactured

cavendish or negrohead manufactured in bond

” ”

4

9

3

ISB Act 1969-07-29

Schedule 3 FINANCE ACT, 1969 Open official source

THIRD SCHEDULE Duties On Wine

Duties On Wine

Section 39.

Part I

Customs

Description of Wine

Rate of Duty

Full

Preferential

Still Wine

£

s.

d.

£

s.

d.

Not exceeding 25 of proof spirit

Not in bottle

the gallon

1

3

6

18

9.2

In bottle

” ”

1

7

6

1

0

9.2

Exceeding 25 but not exceeding 30 of proof spirit

Not in bottle

” ”

1

7

6

1

2

In bottle

” ”

1

15

6

1

5

2

Exceeding 30 of proof spirit

Not in bottle

” ”

2

1

6

1

11

6

In bottle

” ”

2

9

6

1

15

6

Sparkling Wine

” ”

2

16

3

2

1

6.5

Wine exceeding 42 of proof spirit

An additional duty for every degree or fraction of a degree above 42 of proof spirit

” ”

3

6

2

10

Part II

Customs

Description of Wine

Rate of Duty

(1)

(2)

(3)

£

s.

d.

£

s.

d.

Still Wine in Bottle

Not exceeding 25 of proof spirit

the gallon

1

0

2

19

11.6

Exceeding 25 but not exceeding 30 of proof spirit

” ”

1

3

11.6

1

3

6.8

Exceeding 30 of proof spirit

” ”

1

14

1

13

Exceeding 42 of proof spirit

An additional duty for every degree or fraction of a degree above 42 of proof spirit

” ”

2

10

2

10

Part III

Excise

Description of Wine

Rate of Duty

s.

d.

Irish Wine

Not exceeding 25 of proof spirit

13

9.5

the gallon

Exceeding 25 but not exceeding 30 of proof spirit

14

6.5

” ”

Exceeding 30 of proof spirit

17

8

” ”

Part IV

Excise

Description of Wine

Rate of Duty

s.

d.

Irish Wine

Not exceeding 25 of proof spirit

14

6

the gallon

Exceeding 25 but not exceeding 30 of proof spirit

15

6

” ”

Exceeding 30 of proof spirit

19

7

” ”

ISB Act 1969-07-29

Schedule 4 FINANCE ACT, 1969 Open official source

FOURTH SCHEDULE

Part I

Amendment of Enactments

Number and Year

Short Title

Amendment

(1)

(2)

(3)

No. 6 of 1967.

Income Tax Act, 1967

In section 53 (1), in paragraph (b) of Case I, for “the property in the following lands, tenements and hereditaments” there shall be substituted “profits or gains arising out of lands, tenements and hereditaments in the case of any of the following concerns”; in paragraph (a) of Case III, after “periods” there shall be inserted “but not including any payment chargeable under Case V of Schedule D”; in Case IV, for “any of the foregoing Cases” there shall be substituted “any other Case of Schedule D” and after Case IV there shall be inserted “Case V.—Tax in respect of any rent in respect of any premises or any receipts in respect of any easement;”.

In section 83, in subsection (1), for “and the lease is a short lease” there shall be substituted “and the duration of the lease does not exeed fifty years” and in subsection (2), for “section 81 (4)” there shall be substituted “section 81 (5)”.

In section 84 (1), for “a short lease” there shall be substituted “a lease of a duration not exceeding fifty years”.

In section 86, for “(including, where the lease was granted on or after the 6th day of April, 1963, an appropriate sum in respect of any premium payable under the lease)” there shall be substituted “(including in the case of a lease granted on or after the 6th day of April, 1963, the duration of which does not exceed fifty years, an appropriate sum in respect of any premium payable under the lease)”.

In section 89A (inserted by section 7 (1) (b) of the Finance (Miscellaneous Provisions) Act, 1968) in paragraph (b), for “paragraph (f) of section 81 (4)” there shall be substituted “paragraph (e) of section 81 (5)”.

In section 92 (1), for “section 81 (4)” there shall be substituted “section 81 (5)”.

In section 94, after “Case IV” there shall be inserted “or Case V”.

In section 162 (3) (a), for “sections 480 and 481” there shall be substituted “section 480”.

In section 183 (1), for “Schedule A, B, D or E, or under two or more” there shall be substituted “Schedule D or E, or under both”.

In section 184 (1), for from “make an assessment” to the end of the subsection there shall be substituted “, but subject to section 133, make an assessment upon that person of the amount at which he ought to be charged under Schedule E”.

In section 214 (3), for “as to which relief may be claimed or allowed under section 23 or 24” there shall be substituted “which are deductible in computing the profits or gains of the company or bank for the purposes of Case V of Schedule D”.

In section 267 (5) (a) for “Schedule A” there shall be substituted “Case V of Schedule D” and after “structure,” there shall be inserted “or”.

In section 307 (1) for “in respect of which he has elected to be charged to tax under Schedule D” there shall be substituted “managed on a commercial basis and with a view to the realisation of profits”.

In section 316 (2), after “or 435” there shall be inserted “or section 25 (1) of the Finance Act, 1969”.

In section 334 (1), for paragraph (a) there shall be substituted the following paragraph

“(a) from income tax chargeable under Case I (b) of Schedule D by virtue of section 53 where the profits or gains so chargeable arise out of lands, tenements or hereditaments which are owned and occupied by a charity;”.

In sections 335 and 336, for “Schedules A, C, and D” there shall be substituted “Schedules C and D”.

In section 433, the following subsection shall be added

“(3) This section shall not apply to any rents or other sums falling due for payment on or after the 6th day of April, 1969, and in respect of which the person entitled to them is chargeable to tax under Case V of Schedule D or would be so chargeable but for any exemption from tax”.

In section 434, the following subsection shall be added

“(8) Except as provided by section 25 (1) of the Finance Act, 1969, this section shall not apply to any rents or other sums falling due for payment on or after the 6th day of April, 1969, and in respect of which the person entitled to them is chargeable to tax under Case V of Schedule D or would be so chargeable but for any exemption from tax.”.

In Schedule 18, in the heading of paragraph VII, for “SCHEDULES A, B, D, OR E” there shall be substituted “SCHEDULES D OR E”.

No. 7 of 1968.

Finance (Miscellaneous Provisions) Act, 1968.

In section 18 (2) (g), for “(other than a payment to which section 87 of the Income Tax Act, 1967, applies)” there shall be substituted “(other than receipts falling within subsection (1) (b) of section 81 of the Income Tax Act, 1967, the profits or gains arising from which are, by virtue of that section, chargeable to tax under Case V of Schedule D)”.

Part II

Session and Chapter

Short Title

Amendment

(1)

(2)

(3)

57 & 58 Vic., c. 30.

Finance Act, 1894.

In the proviso to section 7 (5), for from “as assessed” to the end of the proviso there shall be substituted “as would, but for the provisions of the Finance Act, 1969, be assessed under Schedule A, after making such deductions as would not have been allowed in that assessment and are allowed under the Succession Duty Act, 1853, and making a deduction for expenses of management not exceeding five per cent, of such annual value”.

ISB Act 1969-07-29

Schedule 5 FINANCE ACT, 1969 Open official source

FIFTH SCHEDULE Enactments Repealed

Enactments Repealed

Section 65.

Part I

Number and Year

Short Title

Extent of Repeal

(1)

(2)

(3)

No. 6 of 1967.

Income Tax Act, 1967.

In section 1 (1), the definition of “rating authority”.

In section 2 (1) (c), the words “Schedule B or”.

Section 2 (2) (d).

In section 4, the words “Schedule A—Section 9; Schedule B— Section 30;”.

Sections 9 to 42 and 44 and 45.

In section 52, in paragraph 1 (b) of Schedule D, the words “Schedule A, Schedule B”.

In section 53 (1), in paragraph (a) of Case I, the words “not contained in any other Schedule”.

In section 54 (2), the words “Notwithstanding anything in Schedule B, or in the provisions applicable thereto,” and the words from “and (b) income tax shall not be charged” to the end of the subsection.

Sections 54 (3) and (4) and 56 (4), (5) and (6).

In section 60 (1), the words “or of the occupation of any land occupied solely or mainly for the purpose of husbandry or of the occupation of any woodlands”.

In section 61 (c), the words “or annual value” and “of the annual value or”.

Sections 66, 75 (2) (ii) and 78.

In section 86, the words from, “and for this purpose” to the end of the section.

Sections 87, 88 (2) and (3), 95, 104 and 106 (2).

In section 107 (1), the words “chargeable under Case III of Schedule D pursuant to section 78 or”.

Sections 147, 148, 150 and 169 (1) (a).

In section 169 (2), the words “values or”.

Sections 180 and 183 (1) (b).

In section 183 (1), the words from “, but particulars” to the end of the subsection.

Section 183 (5) (b) and (6).

In section 186 (1), the letters “A, B”.

Section 210 (3).

In section 219 (1), the words “or of section 78”.

In section 235 (7) (c), the words “Schedule B or”.

Sections 243 (3), 244 (6) (b) and 245 (8) (a).

In section 251 (1), the words “(otherwise than consequent upon an election under section 34)”.

Sections 267 (5) (b) and 283 (2).

Section 309 (3).

In section 322, the words from “and in relation to” to “under Schedule D,”.

In section 333 (1) (a), the words “under Schedule A or, by virtue of Chapter VI of Part IV,” and the proviso.

In section 334, subsection (1) (b) and subsection (2).

Sections 351, 352 and 385 (2).

In section 388, the words “or under Schedule A”.

In section 416 (1), the words “or of the notice under section 180 that assessments have been made (as the case may be)”.

Sections 436, 437 and 477 (2) (a) and (b).

In section 480 (1), the words “distrain upon the lands, tenements and premises in respect of which the tax is charged, or” and the proviso.

Sections 480 (6) and 481.

In section 485, in subsection (1), the words “, and notwithstanding (in the case of a Schedule A assessment) that the defaulter is not named in the assessment of the tax” and the words “or (when the tax in default is charged on lands or tenements) in which the lands and tenements are situate”, and in subsection (2), the words “and (when the tax in default is charged on lands or tenements) all or any goods, animals and other chattels which may be found on such lands or tenements,”.

Section 524 (3) (a).

In section 533, the words “annual value or”.

In section 544 (1), the words from “and where any such clergyman” to the end of the section.

Sections 545 (2) and 548.

In Schedule 15, in column 2, the words “section 104 (3)”.

In Schedule 18, paragraph I.

No. 33 of 1968.

Finance Act, 1968.

Section 5.

Part II

Number and Year

Short Title

Extent of Repeal

(1)

(2)

(3)

No. 19 of 1926.

Damage to Property (Compensation) (Amendment) Act, 1926.

Section 6.

Part III

Number and Year

Short Title

Extent of Repeal

(1)

(2)

(3)

No. 22 of 1965.

Finance Act, 1965.

Section 33 (3) and (4).

No. 6 of 1967.

Income Tax Act, 1967.

Section 404 (7) and (8).

Part IV

Session and Chapter

Short Title

Extent of Repeal

(1)

(2)

(3)

1 Edw. 7, c. 7.

Finance Act, 1901.

Sections 5 and 9.

3 Edw. 7, c. 46.

Revenue Act, 1903.

Section 2.

Part V

Session and Chapter

Short Title

Extent of Repeal

(1)

(2)

(3)

43 & 44 Vict., c. 24.

Spirits Act, 1880.

In section 74, the words “Spirits to which any sweetening or colouring matter or any other ingredient has been added in warehouse,” and in section 95 (12), the words “and on payment of the same duty”.

58 & 59 Vict., c. 16.

Finance Act, 1895.

In section 8, the words “Spirits to which any sweetening or colouring matter or any other ingredient has been added in warehouse, and” and “, and British liqueurs,”.

Part VI

Number and Year

Short Title

Extent of Repeal

(1)

(2)

(3)

No. 22 of 1965.

Finance Act, 1965.

Section 29.

No. 17 of 1966.

Finance Act, 1966.

Section 19.

No. 33 of 1968.

Finance Act, 1968.

Section 25.

Part VII

Session and Chapter or Number and Year

Short Title

Extent of Repeal

(1)

(2)

(3)

5 & 6 Geo. 5, c. 89.

Finance (No. 2) Act, 1915.

Section 7 and Part III of the First Schedule.

12 & 13 Geo. 5, c. 17.

Finance Act, 1922.

Section 6 (2).

No. 37 of 1925.

Beet Sugar (Subsidy) Act, 1925.

Section 2.

FINANCE ACT, 1969

Statutory Text (5 Articles)

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