Finance Act 1963

Cited as:1963 c. 25
Jurisdiction:UK Non-devolved


Finance Act 1963

1963 CHAPTER 25

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.

[31st July 1963]

Most Gracious Sovereign,

We , 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:—

I Customs and Excise

Part I

Customs and Excise

S-1 Amendments as to surcharges and rebates in respect of revenue duties.

1 Amendments as to surcharges and rebates in respect of revenue duties.

(1) The period after which orders of the Treasury under section 9 of the Finance Act 1961 may not be made or continue in force (which by section 1(3) of the Finance Act 1962 was extended until the end of August 1963) shall extend until the end of August 1964 or such later date as Parliament may hereafter determine.

(2) In reckoning, in the case of such an order of which the effect is—

(a ) to reduce or further reduce duty, or

(b ) to revoke or reduce an increase of duty

the period of twenty-one days specified in paragraph 2(2) of Schedule 3 to the Finance Act 1961 (orders to cease to have effect unless approved by the Commons House within twenty-one days after being made), no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the Commons House is adjourned for more than four days.

S-2 Information as to gaming.

2 Information as to gaming.

(1) The following provisions of this section shall have effect to provide information for determining whether, and in what manner and to what extent, it is expedient to impose taxation in respect of gaming.

(2) Any person not exempted from the operation of this subsection who in the year ending with July 1963 provided facilities for gaming, otherwise than on private premises and on a domestic occasion, shall before the end of August 1963 notify that fact to the Commissioners.

(3) Any person not exempted from the operation of this subsection who in the year ending with July 1964 provides facilities for gaming, otherwise than as aforesaid, shall unless he has previously given a notification under this or the foregoing subsection notify the Commissioners, within one month after the date on which he provides the facilities, of the fact that he has provided them.

(4) Any person required to give a notification under the foregoing provisions of this section shall within such time and in such form as the Commissioners may require furnish the Commissioners with such information as to the provision or intended provision by him of facilities for gaming, the premises and nature of the gaming concerned, and other matters as the Commissioners may by notice in writing require.

(5) Where any officer has reason to believe that facilities for gaming are being provided, otherwise than as aforesaid by any person on any premises and are not being provided in such circumstances that the person providing them is exempted from the operation of subsection (3) of this section, and—

(a ) no notification has been given by that person under the foregoing provisions of this section, or

(b ) if such a notification has been given, the person giving it has failed to comply with any requirement made on him under those provisions

the officer may (but by night only in the company of a constable) enter on and inspect the premises and search for and examine any apparatus capable of being used for gaming.

(6) Any person who in the course of a trade or business manufactures, imports or deals in machines to be used for gaming (including such machines as are described in section 50(2) (amusement machines) of the Betting, Gaming and Lotteries Act 1963) shall, if required to do so by the Commissioners or an officer, furnish such information as may be so required as to his dealings in such machines and shall produce to the Commissioners or an officer any of his records relating to such dealings which he may be so required to produce.

(7) The Treasury may by order made by statutory instrument direct that persons providing facilities for gaming who provide them only in such circumstances (whether related to the kind of gaming, the place or occasion at or on which the facilities are provided, or any other consideration) as may be prescribed by the order shall be exempted from the operation of subsections (2) and (3), or subsection (3), of this section; and—

(a ) an order under this subsection may be varied or revoked by a subsequent order of the Treasury made by statutory instrument

(b ) if an exemption is revoked, anything which but for the exemption would have been required to be done before the revocation (and has not been done) shall be done before the expiration of one month beginning with the revocation.

Any order under this subsection shall be subject to annulment in pursuance of a resolution of either House of Parliament.

(8) The Commissioners, if satisfied in any case that there is good reason why anything required to be done by or under the foregoing provisions of this section cannot be, or was not, done within the time limited by or under those provisions, shall extend the time by such period as appears to them to be required.

(9) Any person who fails to give the notification required by subsection (2) or (3) of this section, or to comply with any other requirement of the foregoing provisions of this section shall be liable to a penalty of one hundred pounds, and if after conviction of a failure to furnish any particulars or information, or to produce any records, the failure continues he shall be liable to a further penalty of ten pounds for each day on which it so continues.

(10) References in this section to the provision of facilities for gaming shall be construed as references to—

(a ) the provision of accommodation for the carrying on of gaming, or

(b ) the provision of apparatus to be used for gaming or the getting together of persons to take part in gaming,

or both, and references to facilities shall be construed accordingly, so however that a person shall not be treated for the purposes of the foregoing provisions of this section as a provider of any accommodation or apparatus if he provides it for a person who in turn provides it for other persons or another person.

(11) In this section ‘gaming’ has the same meaning as in the Betting, Gaming and Lotteries Act 1963.

(12) A person receiving any entrance fee or subscription giving a right to use facilities for gaming shall be treated for the purposes of this section as providing such facilities.

S-3 Further reductions of customs duties on E.F.T.A. goods.

3 Further reductions of customs duties on E.F.T.A. goods.

3. As from the 4th April 1963, in the case of goods of Convention area origin within the meaning of the European Free Trade Association Act 1960—

a ) the duties of customs charged on imported spirits (other than perfumed spirits), the duties of customs and drawbacks of those duties charged or allowed on beer (other than black beer of an original gravity of 1200 degrees or more) and the duties of customs charged on manufactured tobacco (other than Cavendish or Negrohead manufactured in bond) and on snuff and snuff work (including tobacco dust or powder and ground tobacco) shall be reduced to the level of the corresponding Commonwealth rates; and
b ) the duties of customs charged on matches by section 4 of the Finance Act 1951 and on mechanical lighters by section 6 of the Finance Act 1928 shall be reduced to the level of the corresponding rates of excise duty,

and accordingly the Finance Act 1962 (which in section 2 thereof makes provision for reduced rates of the said duties and drawbacks in the case of such goods) shall have effect as from the 4th April 1963 as if for the reference in a provision thereof specified in the first column of Schedule 1 to this Act toan amount specified in relation thereto in the third column of that Schedule there were substituted a reference to the corresponding amount specified in relation thereto in the fourth column of that Schedule.

S-4 Matches.

4 Matches.

(1) As from the 1st September 1963—

(a ) the duties of customs and excise charged on matches by section 4 of the Finance Act 1951 shall be charged at the same rates for matches in containers holding not more than 30 matches as are charged by that section for matches in containers holding more than 30 matches, and accordingly, in subsection (1) of that section, paragraph (a ) and in paragraph (b ) the words ‘in containers in which there are more than 30 matches’ shall cease to have effect; and

(b ) the duties of excise so charged shall be charged on matches sent out from a manufacturer's premises, and accordingly, in the said subsection (1), for the words ‘manufactured in the United Kingdom’ there shall be substituted the words ‘sent out from the premises of a manufacturer of matches’.

(2) As from the 1st September 1963, section 220(1) of the Act of 1952 (which empowers the Commissioners to make, in relation to matches, regulations for the protection of the revenue) shall be amended as follows, that is to say—

(a ) in paragraph (a ), for the words ‘the place of their manufacture’, there shall be substituted the...

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