Finance Act 1956 (1956 c. 54)

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

[F1] S. 1 repealed by Finance Act 1962 (c. 44), s. 34(7), Sch. 11 Pt. I

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

[F2] S. 2 repealed by Finance (No. 2) Act 1975 (c. 45), s. 75(5), Sch. 14 Pt. I

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

[F3] S. 3 repealed by Statute Law (Repeals) Act 1971 (c. 52)

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

[F4] S. 4 repealed by Import Duties Act 1958 (c. 6), s. 16(4), Sch. 7

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

[F5] S. 5 repealed by Vehicles (Excise) Act 1962 (c. 13), s. 25(2), Sch. 8

6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F6] S. 6 repealed by Import Duties Act 1958 (c. 6), s. 16(4), Sch. 7

7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F7] S. 7 repealed by Purchase Tax Act 1963 (c. 9), s. 41(1), Sch. 4 Pt. I

8—21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F8] Pt. II (ss. 8–21), repealed with saving by Income and Corporation Taxes Act 1970(c. 10), s. 539(1), Sch. 16

22—25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F9] Pt. III (ss. 22–28), excluding s. 26(2), repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F10] Pt. III (ss. 22–28), excluding s. 26(2), repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

(2) If, in the event of a dissolution of any . . . registered trade union, any approved annuity as defined in section 620(9) of the Income and Corporation Taxes Act 1988 ceases to be paid, or any contract for the payment of such an annuity fails in whole or in part, no payment shall be made in respect thereof out of the funds of the . . . union to the annuitant or other person entitled to the benefit of the contract, but any sum which, but for this provision, would have been paid to him shall be applied in purchasing for the benefit of the annuitant an annuity (for the like term, and subject to the like conditions against surrender, commutation or assignment) from a person lawfully carrying on in the United Kingdom a business of granting annuities on human life.

[F11] Words substituted by Income and Corporation Taxes Act 1970 (c. 10), s. 537(2), Sch. 15 para. 3(1); (by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch. 11 para. 24(1)(a) it is provided that the repeal by that 1992 Act of the Income and Corporation Taxes Act 1970 (c. 10) does not affect the amendment made by Sch. 15 para. 3 of that 1970 Act to s. 26 of the Finance Act 1956 (c. 54))

[F12] Words repealed by Friendly Societies Act 1974 (c. 46), Sch. 11

[F13] Words substituted by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 29 para. 32

[F12] Words repealed by Friendly Societies Act 1974 (c. 46), Sch. 11

(3)—(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F10] Pt. III (ss. 22–28), excluding s. 26(2), repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

27, 28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F14] Pt. III (ss. 22–28), excluding s. 26(2), repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

29–31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F15] Pt. IV (ss. 29–31) repealed by Finance Act 1965 (c. 25), s. 97(5), Sch. 22 Pt. V

32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F16] S. 32 repealed by Finance Act 1969 (c. 32), s. 61(6), Sch. 21 Pt. V

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

[F17] S. 33 repealed (with savings) by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I

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

[F18] S. 34 repealed (with savings, which savings are subject to transfers of functions under SI 1981/207; 1984/1814; 1986/600; art 3(1), Sch. 1 Pt. I of 1992/1311) by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I

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

[F19] S. 35 repealed by Finance Act 1969 (c. 32), s. 61(6), Sch. 21 Pt. V

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

[F20] S. 36 repealed (with savings) by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I

37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F21] S. 37 repealed by Finance Act 1958 (c. 56), ss. 34(10), 40(5), Sch. 9 Pt. III

38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F22] S. 38 repealed by Finance Act 1989 (c. 26, SIF 114), s. 187(1), Sch. 17 Pt. IX

39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F23] S. 39 repealed by Finance Act 1970 (c. 24), s. 36(8), Sch. 8 Pt. V

Part VII Miscellaneous

40, 41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F24] Ss. 40, 41 repealed (with savings) by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I

42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

43 Amendment of National Loans Act, 1939.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F25] S. 43(1) repealed by National Loans Act 1968 (c. 13), s. 24(2), Sch. 6 Pt. I

(2) Nothing in any enactment relating to lotteries shall be taken to apply in relation to securities issued under the National Loans Act 1939, by reason of any use or proposed use of chance to select particular securities for special benefits, if the terms of the issue provide that the amount subscribed is to be repayable in full in the case of all the securities.

[M1] 1939 c. 117.

44 Short title, etc.

(1) This Act may be cited as the Finance Act, 1956.

(2) Part I of this Act, . . . , shall be construed as one with the Customs and Excise Act, 1952, . . . .

[F26] Words repealed by Purchase Tax Act 1963 (c. 9), s. 41(1), Sch. 4 Pt. I

[F26] Words repealed by Purchase Tax Act 1963 (c. 9), s. 41(1), Sch. 4 Pt. I

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F27] S. 44(3) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16

(4) Part II of this Act, in so far as it relates to purchase tax, and Part IV of this Act shall be construed as one with Part III of the Finance Act, 1937, and the other enactments relating to the profits tax.

[M2] 1937 c. 54.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F28] S. 44(5) repealed with savings by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I

(6) Part VI of this Act shall be construed as one with the Stamp Act, 1891.

(7) 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.

(8) Subject to the provisions of subsection (5) of section two of this Act, 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.

(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F29] S. 44(9) repealed by Statute Law (Repeals) Act 1974 (c. 22), s. 1 Sch. XI

FIRST SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F30] Sch. 1 repealed by Finance Act 1962 (c. 44), s. 34(7), Sch. 11 Pt. I

SECOND AND THIRD SCHEDULES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F31] Schs. 2, 3 repealed by Income and Corporation Taxes Act 1970 (c. 10), ss. 538(1), 539(1), Sch. 16

FOURTH SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F32] Sch. 4 repealed by Finance Act 1958 (c. 56), s. 40(5), Sch. 9 Pt. II; Finance Act 1965 (c. 25), s. 97(5), Sch. 22 Pt. V

SCHEDULE 5 . . .

[F33] Sch. 5 repealed by Statute Law (Repeals) Act 1974 (c. 22), s. 1, Sch. XI