Finance (No. 2) Act 1975

JurisdictionUK Non-devolved
Citation1975 c. 45


Finance (No. 2) Act 1975

1975 CHAPTER 45

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.

[1st August 1975]

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

Miscellaneous

Miscellaneous

S-1 Increase of duties on spirits, beer, wine, Britishwine and tobacco.

1 Increase of duties on spirits, beer, wine, Britishwine and tobacco.

(1) The rate of the duty of excise chargeable under section 1 of the Finance Act 1964 on British spirits by virtue of Schedule 1 to the Finance Act 1973 of the Finance Act 1974 shall be increased by 5.0800 per proof gallon.

(2) The rates of the duties of customs chargeable under section 1 of the Finance Act 1964 on imported spirits other than perfumed spirits by virtue of Schedule 1 to the Finance Act 1973, section 1(2) of the Finance Act 1974 or any relevant order shall each be increased—

(a ) in the case of spirits not comprised in paragraph (b )below, by 5.0800 per proof gallon; and

(b ) in the case of liqueurs, cordials, mixtures and other preparations in bottle, entered in such manner as to indicate that the strength is not to be tested, by 6.8600 per liquid gallon.

(3) The rates of the duties of customs and excise chargeable under section 2 of the Finance Act 1964 on beer by virtue of Schedule 2 to the Finance Act 1973 of the Finance Act 1974 or any relevant order shall each be increased—

(a ) except as regards the increases mentioned in paragraph (b ) below, by 4.3200 per 36 gallons; and

(b ) as regards the increases in the rates of duty falling to be made, in the case of beer of an original gravity exceeding 1,030 degrees, for each additional degree, by 0.1440 per 36 gallons;

and as respects beer on which there have been paid duties of customs or excise at the said increased rates, the rates of drawback allowable under the said section 2 by virtue of the said Schedule 2, the said section 1(3) or any such order shall each be increased by the like amount per 36 gallons.

(4) The rates of the duties of customs chargeable under section 3 of the Finance Act 1964 on imported wine by virtue of Schedule 3 to the Finance Act 1973, section 1(4) of the Finance Act 1974 or any relevant order shall each be increased—

(a ) except as regards the additions mentioned in paragraph (b ) below, by 1.3300 per gallon; and

(b ) as regards the additions to the rates of duty falling to be made, in the case of wine exceeding 42 degrees of proof spirit, for each additional degree or fraction of a degree, by 0.0550 per gallon.

For the purposes of this subsection ‘wine’ includes the lees of wine.

(5) The rates of the duty of excise chargeable under section 3 of the Finance Act 1964 on British wine by virtue of Schedule 4 to the Finance Act 1973 and section 1(5) of the Finance Act 1974 shall each be increased by 1.3300 per gallon.

(6) The rates of the duties of customs and excise chargeable under section 4 of the Finance Act 1964 on tobacco by virtue of Schedule 5 to the Finance Act 1973, section 1(6) of the Finance Act 1974 or any relevant order shall each be increased by 2.0500 per pound; and as respects tobacco on which there have been paid duties of customs or excise at the said increased rates, the rates of drawback allowable under the said section 4 by virtue of the said Schedule 5, the said section 1(6) or any such order shall each be increased by the like amount per pound.

(7) In this section ‘relevant order’ means any order made before 16th April 1975 under subsection (4) of section 1 of the Finance Act 1973 (power to alter rates of duties of customs and of drawbacks); and the preceding provisions of this section are without prejudice to the powers conferred on the Treasury by that section.

(8) This section shall be deemed to have come into force on 16th April 1975.

S-2 Gaming licence duty.

2 Gaming licence duty.

(1) In section 14 of the Betting and Gaming Duties Act 1972 (amount of gaming licence duty)—

(a ) for the Table in subsection (1) there shall be substituted the following Table:—

Table

Rateable value of premises

Charge for each table

Exceeding

Not exceeding

1,500

500

1,500

3,000

750

3,000

4,500

1,250

4,500

6,000

2,500

6,000

7,500

3,750

7,500

9,000

5,000

9,000

10,500

6,250

10,500

12,000

8,750

12,000

11,250

(b ) in subsection (3), after ‘above’ there shall be inserted ‘premises constituting or comprised in a hereditament without a rateable value shall be treated as premises of a rateable value not exceeding 1,500, and’, and for ‘exceeding 1,000 but not exceeding 2,500’ (which gives the deemed rateable value of premises consisting of or comprised in a vessel) there shall be substituted ‘exceeding 6,000 but not exceeding 7,500’.

(2) Paragraphs 18 and 19 of Schedule 2 to that Act (duty to be ascertained by reference to the rateable value that was or would have been shown in the previous valuation list or roll there mentioned instead of the value shown in the list or roll as in force for the time being) shall cease to have effect.

(3) This section shall have effect in relation to gaming licences for the period beginning on 1st October 1975 or any later period.

S-3 Bingo duty.

3 Bingo duty.

(1) In section 17(2) of the Betting and Gaming Duties Act 1972 (amount of bingo duty)—

(a ) for ‘2

1
2
per cent.’ (in both places) there shall be substituted ‘5 per cent.’; and

(b ) for ‘one thirty-ninth’ there shall be substituted ‘one-nineteenth’.

(2) In paragraph 5(2) of Schedule 3 to that Act (exemption for small-scale amusements provided commercially)—

(a ) in paragraphs (a ) and (c ), for ‘5p’ there shall be substituted ‘10p’; and

(b ) in paragraph (b ), for ‘2.50’ there shall be substituted ‘5.00’.

(3) In Part I of that Schedule there shall be inserted after paragraph 6—

Power to increase limits of exemptions

‘Power to increase limits of exemptions

S-6A

6A

(1) The Commissioners may by order made by statutory instrument provide that any provision of this Part of this Schedule which is specified in the order and which mentions a sum shall have effect (whether as from a date so specified or in relation to events taking place on or after a date so specified) as if for that sum there were substituted such larger sum as may be specified in the order.

(2) An order under this paragraph may be varied or revoked by a subsequent order.

(3) Any statutory instrument containing an order under this paragraph shall be subject to annulment in pursuance of a resolution of the House of Commons.’

(4) Subsection (1) above shall have effect as from 29th September 1975 and subsection (2) above shall be deemed to have had effect from the beginning of May 1975.

S-4 Gaming machine licence duties.

4 Gaming machine licence duties.

(1) In section 23(1) of the Betting and Gaming Duties Act 1972 (duty on ordinary gaming machine licences)—

(a ) in Table A (premises with local authority approval) for ‘75’ there shall be substituted ‘50’, and for ‘150’ there shall be substituted ‘100’; and

(b ) in Table B (premises without local authority approval) for ‘150’ there shall be substituted ‘100’, and for ‘300’ there shall be substituted ‘200’.

(2) In section 24(b ) of that Act (duty on holiday season licences) for ‘15’ there shall be substituted ‘7.50’.

(3) In paragraph 2 of Schedule 4 to that Act (exemption for provision of gaming machines at pleasure fairs)—

(a ) in sub-paragraph (2)(b ), for ‘10p’ (in both places) there shall be substituted ‘15p’, and for ‘25p’ (in both places) there shall be substituted ‘40p’;

(b ) in sub-paragraph (3)(a ) and (b ), for ‘25p’ (wherever occurring) there shall be substituted ‘40p’; and

(c ) in sub-paragraph (4), for ‘10p’ there shall be substituted ‘15p’.

(4) In Part I of that Schedule there shall be inserted after paragraph 2—

S-2A

2A

(1) The Commissioners may by order made by statutory instrument provide that any provision of paragraph 2 of this Schedule which is specified in the order and which mentions a sum shall have effect, as from a date so specified, as if for that sum there were substituted such larger sum as may be specified in the order.

(2) An order under this paragraph may be varied or revoked by a subsequent order.

(3) Any statutory instrument containing an order under this paragraph shall be subject to annulment in pursuance of a resolution of the House of Commons.’

(5) In Part V of the Miscellaneous Transferred Excise Duties Act (Northern Ireland) 1972 (gaming machine licences in Northern Ireland)—

(a ) in the Table in section 44(4) (duty where rewards from machines exceed 10p) for ‘150’ there shall be substituted ‘100’, and for ‘300’ there shall be substituted ‘200’;

(b ) in the Table in section 45(3) (duty where rewards do not exceed 10p) for ‘75’ there shall be substituted ‘50’; and

(c ) in section...

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