Purchase Tax Act 1963

Purchase Tax Act 1963[a]
Act of Parliament
coat of arms
Parliament of the United Kingdom
Long titleAn Act to consolidate the enactments relating to purchase tax.
Citation1963 c. 9
Territorial extent United Kingdom
Dates
Royal assent28 March 1963
Commencement1 April 1963[b]
Repealed1 April 1973[c]
Other legislation
AmendsSee § Repealed enactments
Repeals/revokesSee § Repealed enactments
Amended by
Repealed byFinance Act 1972
Status: Repealed
Text of statute as originally enacted

The Purchase Tax Act 1963 (c. 9) was an act of the Parliament of the United Kingdom that consolidated enactments relating to purchase tax in the United Kingdom.[1]

Provisions

Repealed enactments

Section 41(1) of the act repealed 21 enactments, listed in part I of schedule 4 to the act.[2]

Part I – Enactments repealed
Citation Short title Extent of repeal
3 & 4 Geo. 6. c. 48 Finance (No. 2) Act 1940 Part V. Schedules 8 and 9.
4 & 5 Geo. 6. c. 30 Finance Act 1941 Section 48.
5 & 6 Geo. 6. c. 21 Finance Act 1942 Section 20. Section 49(3).
6 & 7 Geo. 6. c. 28 Finance Act 1943 Section 12. Section 31(2)(c).
7 & 8 Geo. 6. c. 23 Finance Act 1944 Part II. Section 49(3). Schedule 2.
9 & 10 Geo. 6. c. 13 Finance (No. 2) Act 1945 Section 2. Section 14(1). Section 62(2)(a).
9 & 10 Geo. 6. c. 64 Finance Act 1946 Part II. Section 67(3). Schedules 4 and 5.
10 & 11 Geo. 6. c. 35 Finance Act 1947 Section 74(3).
11 & 12 Geo. 6. c. 29 National Assistance Act 1948 Section 41(4).
11 & 12 Geo. 6. c. 49 Finance Act 1948 Part II. Section 82(3).
14 Geo. 6. c. 15 Finance Act 1950 Sections 18 and 19. Section 50(2)(c). Schedule 5.
15 & 16 Geo. 6 & 1 Eliz. 2. c. 33 Finance Act 1952 Part II. Section 76(3).
15 & 16 Geo. 6 & 1 Eliz. 2. c. 44 Customs and Excise Act 1952 Section 317. Schedule 9.
1 & 2 Eliz. 2. c. 34 Finance Act 1953 Section 11. Section 33(2). Section 35(3).
2 & 3 Eliz. 2. c. 44 Finance Act 1954 Part II. Section 35(3).
4 & 5 Eliz. 2. c. 54 Finance Act 1956 Section 7. In section 44(2), the words "except so far as it relates to purchase tax", and the words from "and so far as" to the end of the subsection.
5 & 6 Eliz. 2. c. 49 Finance Act 1957 Section 42(2)(4).
6 & 7 Eliz. 2. c. 56 Finance Act 1958 Part I. Section 40(2)(a). Schedule 2.
7 & 8 Eliz. 2. c. 58 Finance Act 1959 Part II. Section 37(2)(b).
8 & 9 Eliz. 2. c. 44 Finance Act 1960 Sections 75 and 76. Section 79(3)(e).
10 & 11 Eliz. 2. c. 44 Finance Act 1962 Section 6. In section 34(2), the words "or, so far as it relates to purchase tax, with Part V of the Finance (No. 2) Act 1940". Schedule 8.

Section 41(1) of the act revoked 14 instruments, listed in part II of schedule 4 to the act.[3]

Part II – Orders revoked
Citation Title Extent of revocation
SR&O 1941/1389 Purchase Tax (Reduction of Registration Limit) Order 1941 The whole order.
SI 1951/60 Purchase Tax (No. 1) Order 1951 The whole order.
SI 1956/383 Purchase Tax (Consolidation) Order 1956 The whole order.
SI 1956/384 Purchase Tax Orders (Revision) Order 1956 The whole order.
SI 1960/2351 Purchase Tax (No. 5) Order 1960 The whole order.
SI 1961/2285 Purchase Tax (No. 2) Order 1961 Article 2.
SI 1961/2499 Purchase Tax (No. 3) Order 1961 The whole order.
SI 1961/2500 Purchase Tax (No. 4) Order 1961 The whole order.
SI 1962/595 Purchase Tax (No. 1) Order 1962 In Article 1, the words from "and" to the end of the Article.
SI 1962/716 Purchase Tax (No. 2) Order 1962 The whole order.
SI 1962/1686 Purchase Tax (No. 4) Order 1962 The whole order.
SI 1962/2007 Purchase Tax (No. 5) Order 1962 The whole order.
SI 1962/2434 Purchase Tax (No. 6) Order 1962 The whole order.
SI 1962/2841 Purchase Tax (No. 7) Order 1962 The whole order.

Subsequent developments

Specific provisions of the act were repealed by section 54(8) of, and part I of schedule 28 to, the Finance Act 1972, which came into force on 1 April 1973.[4] The remainder of the act was subject to a postponed repeal under part II of schedule 28 to the Finance Act 1972, to take effect on a date to be appointed by the Treasury by statutory instrument.

Section 41(1) of, and schedule 4 to, the act were repealed by section 1 of, and part XI of the schedule to, the Statute Law (Repeals) Act 1974, which came into force on 27 June 1974.[5]

Notes

  1. ↑ Section 42(1).
  2. ↑ Section 42(2).
  3. ↑ Finance Act 1972, section 54(8) and part I of schedule 28.

References

  1. ↑ Daunton, Martin (2002). Just Taxes: The Politics of Taxation in Britain, 1914–1979. Cambridge University Press. ISBN 978-0-521-81400-9. {{cite book}}: Check |isbn= value: checksum (help)
  2. ↑ "Purchase Tax Act 1963", legislation.gov.uk, The National Archives, 1963 c. 9
  3. ↑ "Purchase Tax Act 1963", legislation.gov.uk, The National Archives, 1963 c. 9
  4. ↑ "Finance Act 1972", legislation.gov.uk, The National Archives, 1972 c. 41
  5. ↑ "Statute Law (Repeals) Act 1974", legislation.gov.uk, The National Archives, 1974 c. 22
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