Finance Act, 1964 Finance (No. 2) Act, 1964 Income Tax Management Act, 1964
| DOI | http://doi.org/10.1111/j.1468-2230.1965.tb01075.x |
| Date | 01 May 1965 |
| Published date | 01 May 1965 |
| Author | Leonard Lazar |
842
THE
MODEaN
UW
BEVIEW
VOL.
!28
Ministers, since
“
any
”
suggested that there were more classes than
one, which was not in fact the case.
However that may be, the validity of the government’s position
was certainly open
to
question, yet
no
legal proceedings have been
brought
to
determine the issue.
(An
application
to
the Judicial
Committee of the
Privy
Council under section
7
of the House of
Commons Disqualification Act,
1957,
is the appropriate procedure.)
In
these days after the virtual demise of the common informer that is
not surprising, but it is somewhat remarkable that, although the
arguments were fully debated in the Commons,
no
attempt was
made
to
have them ruled upon by the Speaker.
All
that, however, is now past history, and in
all
the
vital
respects the
1957
Act has been altered.
AS
has been said, the limit
of seventy is increased
to
ninety-one (giving rise to accusations
that the
1964
Act is
a
‘‘
placemen’s charter
’’
which unduly entren-
ches the executive’s domination of the House), the restriction
to
twenty-seven
on
senior Ministers in the
Commons
is abolished, and
references
to
‘‘
any class
”
of ministerial oSce in section
2
(2)
are
deleted. Other changes include the addition
to
the Second Schedule
of the 05ces of the three newly-created Ministers, of their
Parlia-
mentary Secretaries, and of Assistant Government Whip,= and the
deletion from the definition of
Minister
of State of the
words
‘s
appointed at
a
salary.”
26
Thus the Act certainly can
no
longer
be circumvented
(if
indeed
it
ever
could) by appointing Ministers
of State without a salary. But the possibility of avoiding
it
by
creating extra Ministers with titles not
to
be found in the Second
Schedule still remains.
A.
E.
W.
PABK.
FINANCE
An,
1964
FINANCE
(No.
2)
An,
1961
INCOME
TAX
MANAGEMENT
Am,
1964
IN
addition
to
the normal budget reflected in the Finance Act,
1984,l
and
after
the change of government, the Finance
(No.
2)
Act,
1964,?
was passed;
on
the administrative side, the Income Tax Management
Act,
1964,
comes into operation in
two
stages.
The Finance Act is divided into
three
parts which deal with
customs and excise, income tax and profits tax and miscellaneous
provisions. Under Part
I,
new rates have been imposed
on
spirits,s
beer,4 wine and British tobacco and hydrocarbon
oils
I;
the base of pool betting has been broadened and the rate reduced
s;
24
Ibid.
1
c.
49.
3
E.
1
and Sched.
1.
5
8.
3
and Scheds.
3,
4.
7
8.
6
(rates) and
8.
6
(reliefs), Sched.
6.
25
n.
6
(3).
2
c.
9%
4
8.
2
and Sched.
2.
6 8.
4
and
Sched.
6.
8
n.
7.
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