Finance Act 1961 (1961 c. 36)

Part I Customs and Excise

1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F1] S. 1 repealed by Finance Act 1964 (c. 49, SIF 114), ss. 9, 26(7), Sch. 9: Statute Law (Repeals) Act 1971 (c. 52)

2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F2] S. 2 repealed by Hydrocarbon Oil (Customs & Excise) Act 1971 (c. 12), s. 24(2), Sch. 7: Statute Law (Repeals) Act 1971 (c. 52)

3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F3] S. 3 repealed by Hydrocarbon Oil (Customs & Excise) Act 1971 (c. 12), s. 24(2), Sch. 7

4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F4] S. 4 repealed by Betting Duties Act 1963 (c. 3), s. 6(1), Sch. 3

5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F5] S. 5 repealed by Betting Duties Act 1963 (c. 3), s. 6(1), Sch. 3: Isle of Man Act 1979 (c. 58, SIF 29:4), Sch. 2

6—8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F6] Ss. 6—8 repealed by Vehicles (Excise) Act 1962 (c.13), s. 25(2), Sch. 8

9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F7] S. 9, Schs. 3, 4 repealed by Excise Duties (Surcharges or Rebates) Act 1979 (c. 8 SIF 40:1 ), s. 4(3), Sch. 2

10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F8] S. 10 repealed by Statute Law (Repeals) Act 1971 (c. 52)

11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F9] S. 11 repealed by Customs and Excise Management Act 1979 (c. 2 SIF 40:1), s. 177(3), Sch. 6 pt. 1

12—29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F10] Ss. 12—29 repealed by Income and Corporation Taxes Act 1970 (c. 10), ss. 538(1), 539(1), Sch. 16

30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F11] Ss. 30, Sch. 5 repealed by Statute Law Revision (Consequential Repeals) Act 1965 (c. 55)

31 Increase of rate of profits tax.

[X1] The text of Ss.31, 32 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

As from the beginning of April, nineteen hundred and sixty-one, the rate at which the profits tax is to be charged by virtue of subsection (1) of section twenty-five of the Finance Act, 1958, shall be increased from twelve and a half per cent.to fifteen per cent.

32 Excess profits tax, excess profits levy and special contribution: terminal date for making assessments.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F12] S. 32 repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), s. 1(1), Sch. 1 Pt. 8

33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F13] S.33 repealed by Finance Act 1970 (c. 24 SIF 12:1), s. 36(8),Sch. 8 pt. V

34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F14] S. 34 repealed by Finance Act 1986 (c. 41 SIF 65), s.114, Sch. 23 pt. IX

35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F15] S. 35 repealed by National Debt Act 1972 (c. 65 SIF 99), s.17(1), Sch.

36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F16] S. 36 repealed by National Loans Act 1968 (c. 13 SIF 99:3), s. 24(2), Sch. 6 pt. I

Part III General And Supplementary

37 Short title, interpretation, construction, extent and repeal.

(1) This Act shall be cited as the Finance Act 1961.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Part I of this Act shall be construed as one with the Customs and Excise Management Act 1979. . .

[F18] Words substituted by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), Sch. 4 para. 12 Table Pt. I

[M1] 1979 c. 2.

(4) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended or applied by or under any other enactment, including this Act.

(5) Such of the provisions of this Act as relate to matters in respect of which the Parliament of Northern Ireland has power to make laws shall not extend to Northern Ireland.

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULES

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