Finance Act 1960
| Jurisdiction | UK Non-devolved |
| Citation | 1960 c. 44 |
Finance Act , 1960
(8 & 9 Eliz. 2) 44
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.
Most Gracious Sovereign,
W e , Your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
Part I
Customs and Excise
1 Wines.
(1) The duties of customs on wines under section four of the Finance Act, 1958, shall be charged as if in the Third Schedule to that Act for each of the rates per gallon, other than the rates for still light wines not in bottle and the rates of additional duty in the case of wine exceeding 42 degrees proof spirit, there were substituted a rate less by twelve shillings, and for each of the rates per gallon of additional duty there were substituted a rate less by one shilling.
(2) This section shall have effect as from the fifth day of April, nineteen hundred and sixty.
2 Sweets.
(1) There shall be charged on sweets, in lieu of the duty charged under section five of the Finance Act, 1958, a duty of excise at the rate of ten shillings and sixpence per gallon in the case of still sweets, and sixteen shillings and sixpence per gallon in the case of sparkling sweets.
(2) This section shall have effect as from the fifth day of April, nineteen hundred and sixty.
3 Spirits: abolition of certificates and consequential provisions.
(1) It shall not be necessary for spirits sent out from the stock of a rectifier, compounder, dealer or retailer to be accompanied by a certificate, but where any spirits are so sent out, other than—
( a ) spirits sent out from the stock of a dealer not exceeding in quantity one gallon at a time and sold by him under a retailer's licence to a person who is not a dealer in or retailer of spirits,
( b ) spirits sent out from the stock of a retailer not exceeding in quantity one gallon of the same denomination at a time for any one person,
the person sending them out shall, subject to any dispensation granted by the Commissioners, send to the person to whom they are sent a spirits consignment note, and shall send it either with the spirits or so that it is either delivered or posted on the day on which the spirits are sent out.
(2) In this Act and the Act of 1952 ‘spirits consignment note’ means a consignment note or similar document containing such particulars as the Commissioners may direct.
(3) Subsections (1) to (3) of section one hundred and eight of the Act of 1952 (which make provision for certificates) shall cease to have effect; and in subsection (5) of that section for the words ‘to which none of the foregoing provisions of this section applies’ there shall be substituted the words ‘to which neither the foregoing subsection nor the requirement imposed by the Finance Act, 1960, to send a spirits consignment note applies’.
(4) Paragraph ( b ) of subsection (1) of section two hundred and forty-three of the Act of 1952 (definition of Scotch whisky) shall apply for all purposes of customs and excise.
(5) For the purpose of applying them to spirits consignment notes, the provisions of the Act of 1952 specified in the First Schedule to this Act shall be amended as provided in that Schedule.
(6) This section and the said First Schedule shall have effect as from the fourth' day of August, nineteen hundred and sixty.
4 Repeal of entertainments duty.
(1) Entertainments duty shall not be chargeable on payments for admission to any entertainment given after the passing of this Act, and accordingly the Entertainments Duty Act, 1958, and section three of the Finance Act, 1958, shall cease to have effect.
(2) Any entertainments duty which is unpaid at the passing of this Act, being duty chargeable on a payment for admission to an entertainment given after the ninth day of April, nineteen hundred and sixty, shall be remitted, and where any entertainments duty so chargeable has been paid by any person before the passing of this Act that person shall be entitled to repayment thereof.
5 Tobacco.
(1) Each of the rates of the duties of customs and excise on tobacco shall be increased by three shillings and fourpence per pound; and accordingly Parts I and II of the First Schedule to the Finance Act, 1956, shall have effect as if for each of the rates specified therein there were specified a rate increased as aforesaid.
(2) In the case of tobacco in respect of which it is shown to the satisfaction of the Commissioners that the increased duty chargeable by virtue of the foregoing subsection has been paid, Part III of the said First Schedule (which specifies the rates of drawback on tobacco) shall have effect as if each of the rates specified therein were increased as aforesaid.
(3) This section shall have effect as from the fifth day of April, nineteen hundred and sixty.
6 Tobacco dealers' licences.
(1) Any licence granted after the end of September, nineteen hundred and sixty, under section one hundred and eighty-seven of the Act of 1952 (tobacco dealers' licences) shall expire at the end of the third calendar year after that in which the licence was issued, and there shall be charged an excise duty of one pound on any such licence; and accordingly in the said section one hundred and eighty-seven the words from ‘and any such licence’ in subsection (1) to the end of subsection (2), and paragraph ( c ) of subsection (2) of section two hundred and thirty-seven of that Act (reduced duty on part-year tobacco licences for new dealers), shall not have effect as respects any such licence.
(2) An excise licence for the sale of intoxicating liquor granted under section one hundred and fifty-two (passenger aircraft) or one hundred and fifty-three (passenger vessels) of the Act of 1952 after the end of September, nineteen hundred and sixty, shall not authorise the sale of tobacco; but the Commissioners may grant a licence under section one hundred and eighty-seven of that Act to the proprietor of any passenger aircraft within the meaning of the said section one hundred and fifty-two or passenger vessel within the meaning of the said section one hundred and fifty-three, and where any such licence is granted the aircraft or vessel shall, for the purposes of any provision of Part IX of the Act of 1952 relating to excise licences, be deemed to be the premises in respect of which the licence is granted.
(3) It is hereby declared that the Parliament of Northern Ireland has power to make laws for purposes similar to the purposes of subsection (2) of this section.
7 Mechanical lighters.
(1) As from the fourth day of August, nineteen hundred and sixty, subsection (4) of section two hundred and twenty-one of the Act of 1952 (definition of ‘mechanical lighter’ for customs and excise duty purposes) shall be amended by the substitution, for the words from ‘means’ to the end, of the words ‘means any portable contrivance intended to provide a means of ignition, whether by spark, flame or otherwise, being a mechanical, chemical, electrical or similar contrivance’; and subject to the provisions of subsection (1) of section thirteen of the Import Duties Act, 1958 (which empowers the Treasury to vary or revoke orders under that Act) in heading 98.10 of the Customs Tariff, 1959, as set out in the Import Duties (General) Order, 1958, sub-heading (A) shall be amended as from the said day by the substitution, for the words from ‘intended’ to ‘gas’, of the words ‘intended to provide a means of ignition, whether by spark, flame or otherwise’.
(2) As from the said fourth day of August, the excise duty on mechanical lighters (which by paragraph ( b ) of subsection (1) of section six of the Finance Act, 1928, is charged on lighters which are complete or could be made complete by the addition of a flint, and on lighters sent out in an incomplete state from the premises of a manufacturer of mechanical lighters) shall in all cases be charged on lighters sent out from such premises, and accordingly in the said paragraph ( b ) for the words from ‘manufactured’ to ‘incomplete state’ there shall be substituted the words ‘sent out’.
(3) Where an officer finds that the number of mechanical lighters in the stock or possession of a manufacturer of mechanical lighters is less than the number of mechanical lighters which, according to records or other documents produced to him by the manufacturer in pursuance of the regulations of the Commissioners having effect under section two hundred and twenty-one of the Act of 1952, ought to be in the manufacturer's stock or possession, then, except in so far as the deficiency is explained by the manufacturer to the satisfaction of the Commissioners, mechanical lighters to...
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