Finance Act 1969

JurisdictionUK Non-devolved
Citation1969 c. 32


Finance Act 1969

1969 CHAPTER 32

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.

[25th July 1969]

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:—

I Customs and Excise

Part I

Customs and Excise

S-1 Termination of surcharge under Finance Act 1961 s. 9 andrelated increases in duties.

1 Termination of surcharge under Finance Act 1961 s. 9 andrelated increases in duties.

(1) As from 16th April 1969 or, in the case of the duties referred to in subsection (3) of this section, as from six o'clock in the evening on 15th April 1969, the adjustment of ten per cent. having effect under subsection (2) of section 9 of the Finance Act 1961 by virtue of the Surcharge on Revenue Duties Order 1968 shall no longer have effect in relation to the duties or taxes to which that order applies or any drawback, rebate, allowance or other payments in connection with any of those duties or taxes; but—

( a ) the provisions of subsections (2) to (4)( a ) of this section shall have effect with a view to making in the rates of those duties and taxes increases which, taking into account international agreements and other relevant matters, are comparable to the amount of the adjustment aforesaid, together, in certain cases, with a further amount; and

( b ) the period after which orders of the Treasury under the said section 9 may not be made or continue in force (which, by section 10(1) of the Finance Act 1968 , was extended until the end of August 1969) shall extend until the end of August 1970 or such later date as Parliament may hereafter determine.

(2) As from 16th April 1969, for the following provisions of the Finance Act 1964 setting out rates of customs and excise duties and of drawback, namely—

( a ) Table 1 in Schedule 1 (spirits other than imported perfumed spirits) as substituted by section 1(1) of the Finance Act 1968;

( b ) Schedule 2 (beer) as substituted by section 1(2) of the Finance Act 1967 ;

( c ) Schedule 3 (wine) as substituted by the said section 1(1);

( d ) Schedule 4 (British wine) as substituted by the said section 1(1);

( e ) Schedule 5 (tobacco) as amended by section 1(2) of the Finance Act 1965 and section 1(2) of the Finance Act 1968,

there shall be substituted the provisions set out in Schedules 1, 2, 3, 4 and 5 respectively to this Act; but this subsection shall not affect the rates of drawback payable in the case of goods in respect of which duty has been paid otherwise than at the rates having effect by virtue of this subsection.

(3) As from six o'clock in the evening of 15th April 1969—

( a ) section 2 of the Finance (No. 2) Act 1964 (which, as amended by section 2(1)( a ) of the Finance Act 1968, provides for a duty of customs at the rate of three shillings and elevenpence a gallon to be charged on imported hydrocarbon oils and for a duty of excise at the same rate to be charged on hydrocarbon oils produced in the United Kingdom, on petrol substitutes and on spirits used for making power methylated spirits) shall have effect with the substitution for the words ‘three shillings and elevenpence’ of the words ‘four shillings and sixpence’;

( b ) the rate at which rebate of the customs or excise duty on hydrocarbon oils is allowed under section 199 of the Customs and Excise Act 1952 for heavy oils delivered for home use shall in all cases be a rate 2.4 pence a gallon less than the rate at which the duty in question is for the time being chargeable;

( c ) section 6(4) of the Finance Act 1964 (which, as amended by section 1(3)( c ) of the Finance Act 1967 , provides in certain cases where light oils charged with the customs or excise duty on hydrocarbon oils are delivered for home use as furnace fuel for a rebate of duty at a rate 2.2 pence a gallon less than the rate at which the duty is charged) shall have effect with the substitution for the words ‘2.2 pence’ of the words ‘2.4 pence’.

(4) Subject to any new order of the Treasury under section 2 of the Purchase Tax Act 1963 , Part I of Schedule 1 to that Act (chargeable and exempt goods and rates of tax) as amended by section 5 of the Finance Act 1968 shall have effect—

( a ) as from 16th April 1969, with the substitution for any reference to 12

1
2
per cent., 20 per cent., 33
1
3
per cent. or 50 per cent. of a reference respectively to 13
3
4
per cent., 22 per cent., 36
2
3
per cent. or 55 per cent.; and

( b ) as from 27th May 1969, with the further amendments specified in Schedule 6 to this Act (being amendments adding further goods to those chargeable with purchase tax or amending the provisions as to exemptions).

(5) The provisions of Schedule 7 to this Act shall have effect for the purpose of—

( a ) defining whisky for all purposes of customs and excise;

( b ) relaxing the restrictions on the fortification of British wine;

( c ) making in section 4(3) of the Finance Act 1964 amendments consequential on section 3(1)( c ) of the Finance Act 1968 and subsection (2) of this section;

( d ) revising the provisions as to relief from the duty of customs or excise on hydrocarbon oil.

S-2 Excise duty on use of premises for off-course betting.

2 Excise duty on use of premises for off-course betting.

(1) There shall be charged a duty of excise on a licence (to be known as a betting premises licence) authorising the use of premises for off-course betting.

(2) Premises are used for off-course betting if, not being comprised in a track, they are used in the course of the business of a bookmaker or the Horserace Totalisator Board for the purpose of effecting betting transactions with or through a bookmaker or the Board, being transactions which result in bets chargeable under section 12 of the Finance Act 1966 with the general betting duty.

(3) Subject to paragraph 4 of Schedule 8 to this Act, the duty on a betting premises licence shall be—

( a ) in the case of premises which for rating purposes constitute or are comprised in a hereditament having a rateable value, three times that value; and

( b ) in any other case, 150.

(4) As from 1st October 1969, no premises in Great Britain shall be used for off-course betting unless the user holds a betting premises licence in respect thereof which is for the time being in force; and for this purpose ‘the user’—

( a ) in the case of premises used in the course of the business of a bookmaker, means the bookmaker or a servant or agent of his responsible to him for effecting betting transactions on the premises; and

( b ) in the case of premises used in the course of the business of the Horserace Totalisator Board, means the Board.

(5) Subsection (4) of this section shall not apply to the use of premises in circumstances where the user and all the persons with whom betting transactions are effected either reside or work on those premises, or on premises of which those premises form part.

(6) A betting premises licence in respect of any premises shall not be granted to a person other than the Horserace Totalisator Board unless either—

( a ) he is the holder of a betting office licence under Part I of the Act of 1963 authorising him to use the premises as a betting office; or

( b ) he is the holder of a bookmaker's permit under that Act and the Commissioners are satisfied that the premises are not, and will not during the currency of the licence be, used as a betting office;

and such a licence shall not be granted to the Board unless either they are the holders of a betting office licence under the said Part I authorising them to use the premises as a betting office or the Commissioners are, with respect to the premises, satisfied as mentioned in paragraph ( b ) of this subsection.

(7) Where a betting office licence under Part I of the Act of 1963, authorising the use of any premises as a betting office, ceases to be in force, any betting premises licence granted to the holder in respect of those premises shall become void; and where a person is the holder of a bookmaker's permit under that Act and the permit ceases to be in force, any betting premises licence of which he is the holder (in respect of any premises, wherever situated) shall become void.

(8) A betting premises licence shall expire at the end of 30th September next after the date on which it is expressed to take effect.

(9) The provisions of Schedule 8 to this Act (being provisions as to administration and enforcement) shall have effect with respect to betting premises licences and the duty thereon.

(10) For the avoidance of doubt, it is hereby declared that nothing contained in, or done under, this section or Schedule 8 to this Act shall make lawful anything which would be unlawful apart from those provisions.

(11) In this section and in Schedule 8 to this Act—

‘the Act of 1963’ means the Betting, Gaming and Lotteries Act 1963 ;

‘betting transaction’, ‘bookmaker’ and ‘track’ have the same meaning...

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