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Finance Act 1969 (c. 32)

Finance Act 1969 1969 CHAPTER 32 An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance. [25th July 1969] X1

Legislation

Table of Content

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

2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8 U.K.

3. Bingo duty. U.K.

4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12 U.K.

5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13 U.K.

6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14 U.K.

7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15 U.K.

11. Child relief, accumulation settlements and family allowances. U.K.

12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18 U.K.

16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19 U.K.

17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20 U.K.

35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21 U.K.

41. Betterment Levy U.K.

43. Exemption where top value is £1,500 or less. U.K.

45. Base value of owner-occupied dwelling-house. U.K.

46. Allowance for costs of sale. U.K.

47. Relief for land bought between 22nd September 1965 and 6th April 1967. U.K.

48. Levy in Case C, and related provisions. U.K.

49. Minor amendments. U.K.

50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23 U.K.

51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24 U.K.

52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F25 U.K.

53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F26 U.K.

54. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F27 U.K.

55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F28 U.K.

56. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F29 U.K.

57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F30 U.K.

58. Disclosure of information for statistical purposes by Board of Inland Revenue. U.K.

59. Disclosure of information by Commissioners of Customs and Excise. U.K.

60. Amendments for purposes of tax consolidation. U.K.

61. [ F65 Definition of whisky U.K.

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

2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8 U.K.

3. Bingo duty. U.K.

4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12 U.K.

5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13 U.K.

6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14 U.K.

7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15 U.K.

11. Child relief, accumulation settlements and family allowances. U.K.

12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18 U.K.

16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19 U.K.

17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20 U.K.

35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21 U.K.

41. Betterment Levy U.K.

43. Exemption where top value is £1,500 or less. U.K.

45. Base value of owner-occupied dwelling-house. U.K.

46. Allowance for costs of sale. U.K.

47. Relief for land bought between 22nd September 1965 and 6th April 1967. U.K.

48. Levy in Case C, and related provisions. U.K.

49. Minor amendments. U.K.

50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23 U.K.

51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24 U.K.

52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F25 U.K.

53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F26 U.K.

54. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F27 U.K.

55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F28 U.K.

56. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F29 U.K.

57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F30 U.K.

58. Disclosure of information for statistical purposes by Board of Inland Revenue. U.K.

59. Disclosure of information by Commissioners of Customs and Excise. U.K.

60. Amendments for purposes of tax consolidation. U.K.

61. [ F65 Definition of whisky U.K.

Section 1

(1) . . . F1 (2) . . . F2 (3) . . . F3 (4) Subject to any new order of the Treasury under section 2 of the M1 Purchase 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 M2 Finance 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 ] 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 Modifications etc. (not altering text) C3 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 Marginal Citations M1 1963 c. 9 M2 1968 c. 44

Section 2

2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8 U.K.

Textual Amendments F8 S. 2 repealed except as respects any period before 27.4.1970, by Finance Act 1970 (c. 24) , Sch. 8 Pt. II

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Finance Act 1969 (c. 32)

2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8 U.K.

Finance Act 1969 (c. 32)

2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8 U.K.