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23 1963

FINANCE ACT, 1963

SIXTH SCHEDULE.

Enactments Repealed.

Section 104 .

Part I.

(1)

(2)

(3)

Session and Chapter

Short Title

Extent of Repeal

10 & 11 Geo. 5, c. 18

Finance Act, 1920

In paragraph (h) of the proviso to subsection (2) of section 53, the words from “and in the case” to the end of the paragraph.

11 & 12 Geo. 5, c. 32

Finance Act, 1921

Section 53.

Part II.

(1)

(2)

(3)

Session and Chapter or Number and Year

Short Title

Extent of Repeal

8 & 9 Geo. 5, c. 40

Income Tax Act, 1918

The words “following the year” in subsection (1) of section 8; subsection (4) of section 39; sections 110, 122, 124 and 152; subsection (2) of section 158; the words “and if he has failed to give the particulars required by subsection (2) of this section in the demand note, he shall give them in the receipt” in subsection (3) of section 158; the words “recorder or county court” in subsection (4) of section 149, in subsection (4) of section 187, in subsection (1) of section 196 where they occur after the words “to the said” and in subsection (2) and in subsection (3) of section 196; the words “, as the case may be,” where they occur before the words “any statement” in subsection (1) of section 196; section 203; Rule 5 of No. Ill of Schedule A; in Rule 16 of the Rules applicable to Cases I and II of Schedule D: all words from the words “and a person” to the end of the Rule; Rule 4 of the Miscellaneous Rules applicable to Schedule D; Rule 18 of the Rules applicable to Schedule E.

11 & 12 Geo. 5, c. 32

Finance Act, 1921

In paragraph (b) of subsection (1) of section 30, the words “the work in connection with the husbandry is mainly carried on by beneficiaries of the charity and”.

No. 27 of 1924

Finance Act, 1924

The words “recorder or county court” in subsections (1), (2) and (3) of section 10 .

No. 18 of 1927

Finance Act, 1927

Section 8; the words “made under Schedule D of the Income Tax Act, 1918, or according to the rules applicable to that Schedule or under Schedule E of the said Act” in subsection (1) of section 10.

No. 32 of 1929

Finance Act, 1929

The word “and” at the end of paragraph (a) of subsection (1) of section 3 and paragraph (b) of that subsection.

No. 18 of 1944

Finance Act, 1944

Section 9.

No. 25 of 1958

Finance Act, 1958

The words “, in the case of an assessment to income tax, or the Special Commissioners, in the case of an assessment to sur-tax,” and “or, as the case may be, the Special Commissioners,” in subsection (1) of section 10 ; the words “, the Special Commissioners” in subsection (5) of that section; subsection (6) of section 54 .

No. 23 of 1961

Finance Act, 1961

Subsection (4) of section 13.

No. 39 of 1961

Courts (Supplemental Provisions) Act, 1961

The reference to section 196 of the Income Tax Act, 1918, and the judge of the circuit where the assessment was made contained in the Fourth Schedule at reference number 67.

Part III

(1)

(2)

(3)

Session and Chapter or Number and Year

Short Title

Extent of Repeal

10 Edw. 7 & 1 Geo. V, c. 3

Finance (1909-10) Act, 1910

The words “, at the election of the Commissioners either” and “, or to an excise penalty equal to treble the amount of the full duty” in subsection (3) of section 50.

8 & 9 Geo. V, c. 40

Income Tax Act, 1918

Subsection (4) of section 7; in paragraph (a) of subsection (1) of section 8, the words “and the penalties for failure to make a returnS”; in subsection (2) of section 8, the words from “and the provisions” to the end of the subsection; section 30; subsection (7) of section 32; in subsection (4) of section 40, the words “and if such claim is made by any person in his own behalf he shall in addition be liable to be charged in treble the tax so chargeable”; in subsection (1) of section 100, the words “true and correct”; subsection (2) of section 102; in paragraph (a) of subsection (1) of section 103, the words “true and correct”; in subsection (1) of section 105, the words from “and the provisions” to the words “any such return”; sections 107 and 132; in subsection (3) of section 139, the words from “and in default” to the end of the subsection; sections 140 and 146; Rules 10 and 11 of No. V of the Rules applicable to Schedule A; Rule 6 of the Rules under the heading commencing with the words “Rules as to interest, & c, with the payment” in the Rules applicable to Schedule C; in paragraph (2) of Rule 10 of the Rules applicable to Cases I and II of Schedule D, the words “under the penalty prescribed by this Act for default in delivering a statement”; in paragraph (1) of Rule 17 of the General Rules, the words “and the penalties for failure to deliver a statement of profits or gains”; in paragraph (2) of Rule 17 of the General Rules, the words from “and the provisions” to the end of the paragraph; in paragraph (3) of Rule 18 of the General Rules, the words “true and correct”.

10 & 11 Geo. V, c. 18

Finance Act, 1920

In subsection (2) of section 17, the words “and thirty”; subsection (3) of section 55; in subsection (3) of section 56, the words from “Any liquidator” to the end of the subsection.

12 & 13 Geo. V. c. 17

Finance Act, 1922

Subsection (2) of section 22; in paragraph 11 of the First Schedule, the words from “If any person” to the end of paragraph.

No. 21 of 1923

Finance Act, 1923

Subsection (4) of section 6.

No. 28 of 1925

Finance Act, 1925

Subsections (2), (3), (4) and (5) of section 10 .

No. 35 of 1926

Finance Act, 1926

In subsection (2) of section 19, the words from “and there shall be charged” to the end of the subsection.

No. 28 of 1935

Finance Act, 1935

The words “, at the option of the Revenue Commissioners,” and “either equal to three times the value of the hydrocarbon oil (including the duty thereon) in respect of which the offence was committed or” and “said” in subsection (12) of section 21 .

No. 25 of 1938

Finance Act, 1938

Subsection (3) of section 6; in subsection (4) of section 14, the words from “and if that person” to the end of the subsection.

No. 15 of 1946

Finance Act, 1946

Section 27 ; Third Schedule .

No. 18 of 1950

Finance Act, 1950

Subsection (5) of section 19 .

No. 15 of 1951

Finance Act, 1951

Subsection (3) of section 4 .

No. 8 of 1956

Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956

In section 10 , the words from “and if” to the end of the section.

No. 25 of 1958

Finance Act, 1958

In subsection (5) of section 9 , the words from “and the provisions” to the end of the subsection; subsection (3) of section 39 ; subsection (10) of section 54 .

No. 28 of 1958

Finance (Miscellaneous Provisions) Act, 1958

In paragraph (b) of section 6, the words from “and if” to the end of the paragraph.

No. 23 of 1961

Finance Act, 1961

In subsection (1) of section 13 , the words “true and correct”; in subsection (5) of section 13 , the words “and the time limited for the delivery thereof shall be deemed to have expired on the date of its delivery to the inspector”; subsection (6) of section 13 ; in subsection (7) of section 13 , the words “of subsection (6)”.

Part IV.

(1)

(2)

(3)

Session and Chapter

Short Title

Extent of Repeal

54 & 55 Vict., c. 39

Stamp Act, 1891

Section 40; in the First Schedule, the head of charge “Bill of Lading”.

Part V.

(1)

(2)

(3)

Session and Chapter or Number and Year

Short Title

Extent of Repeal

8 & 9 Geo. 5, c. 40

Income Tax Act, 1918

Sections 81 and 82; subsections (1) and (2) of section 86; in paragraph (c) of subsection (1) of section 190, the words “special commissioners or”; subsection (3) of section 215.

No. 31 of 1934

Finance Act, 1934

Section 7 .

Part VI.

(1)

(2)

(3)

Session and Chapter

Short Title

Extent of Repeal

8 & 9 Geo. 5, c. 40

Income Tax Act, 1918

Sections 168, 172, 175, 176, 177, 178, 179 and 184.