Source: http://www.legislation.gov.uk/ukpga/1969/32/part/VI
Timestamp: 2013-05-19 08:22:51
Document Index: 40883396

Matched Legal Cases: ['art. 2', 'art. 2', 'art. 2', 'art. 6', 'art. 5', 'art. 11', 'art. 6', 'art. 2', 'art. 4', 'art. 6']

Skip to main contentSkip to navigationlegislation.gov.ukThe National ArchivesHelpSite MapAccessibilityContact UsHomeAbout UsBrowse LegislationNew LegislationChanges to LegislationSearch LegislationSearch LegislationTitle: (or keywords in the title)Year:Number:Type:All Legislation (excluding draft)All Primary Legislation UK Public General Acts UK Local Acts Acts of the Scottish Parliament Acts of the National Assembly for Wales Measures of the National Assembly for Wales Church Measures Acts of the Northern Ireland Assembly Acts of the Old Scottish Parliament Acts of the English Parliament Acts of the Old Irish Parliament Acts of the Parliament of Great Britain Northern Ireland Orders in Council Measures of the Northern Ireland Assembly Acts of the Northern Ireland ParliamentAll Secondary Legislation UK Statutory Instruments Wales Statutory Instruments Scottish Statutory Instruments Northern Ireland Statutory Rules Church Instruments UK Ministerial Orders UK Statutory Rules and OrdersAll Draft Legislation UK Draft Statutory Instruments Scottish Draft Statutory Instruments Northern Ireland Draft Statutory RulesAll Impact Assessments UK Impact AssessmentsSearchAdvanced SearchFinance Act 1969You are here:1969 c. 32Part VITable of ContentsContentMore ResourcesPrevious: PartNext: SchedulePlain ViewPrint Options
What VersionLatest available (Revised)Original (As enacted)Advanced FeaturesShow Geographical Extent(e.g. England, Wales, Scotland, Northern Ireland)Show Timeline of Changes Opening OptionsOpen whole ActOpen Act without schedulesOpen Schedules onlyChanges to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 1969. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Commencement Orders yet to be applied to the Finance Act 1969:Commencement OrdersThis section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.Commencement Orders bringing legislation that affects this Act into force:S.I. 2004/2202 art. 2 3 commences (2004 c. 5)S.I. 2005/2847 art. 2 commences (2004 c. 5)S.I. 2008/839 art. 2 commences (2007 c. 18)Part VIE+W+S+N.I. Miscellaneous52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F1S. 52 repealed by Finance Act 1990 (c. 29), s. 132, Sch. 19 Pt. IV53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F2S. 53 repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 1654. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F3S. 54 repealed by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 19(2), Sch. 3 Pt. I55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F4S. 55 repealed by Finance Act 1972 (c. 41), ss. 54(8), 134(7), Sch. 28 Pt. II56. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F5S. 56 repealed by Finance Act 1973 (c. 51), s. 59(7), Sch. 22 Pt. V57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F6S. 57 repealed by Finance Act 1970 (c. 24), ss. 35(5), 36(8), Sch. 8 Pt. VI58 Disclosure of information for statistical purposes by Board of Inland Revenue.E+W+S+N.I.(1)For the purpose of any statistical survey conducted or to be conducted by the Department of Employment and Productivity [F7the Department of Trade and Industry or the [F8Office for National Statistics]], the Board of Inland Revenue may disclose to an authorised officer of that Department or Office—
(a)the names and addresses of persons (in this section referred to as “employers”) required under [F9section [F10203 of the M1Income and Corporation Taxes Act 1988]] (pay as you earn) to make deductions of tax from payments of, or on account of, emoluments to which that section applies; and
(b)information concerning the number of persons (in this section referred to as “employees”) in receipt of emoluments paid by an employer.
(2)For the purpose of any statistical survey relating to earnings conducted or to be conducted by the [F8Office for National Statistics] and Productivity, the Board of Inland Revenue may disclose to an authorised officer of [F11that Office] the name and address of the employer of any person who is one of a number of employees selected (as a statistical sample) for the purpose of that survey.
(3)Subsections (1) and (2) above shall have effect notwithstanding any obligation as to secrecy imposed on the Board or any officer of the Board under the M2Income Tax Management Act 1964 or otherwise.
(4)Subject to subsection (5) below, no information obtained by virtue of this section by an officer of the Department of Employment and Productivity [F12or of the Department of Trade and Industry or of the [F8Office for National Statistics]] may be disclosed except—
(a)to another officer of that Department or Office for the purpose of the statistical survey concerned, or
(b)to another department (including a department of the Government of Northern Ireland) for the purpose of a statistical survey conducted or to be conducted by that department. [F13or
[F13TableBodyEnactmentF14. . .. . .. . .. . .The Northern Ireland Training Authority.The M3 Industrial Training (Northern Ireland) Order 1984.A local planning authority within the meaning of [F15the Town and Country Planning Act 1990] and any board which exercises for any area the functions of such an authority.[F16Part II of the M4 Town and Country Planning Act 1990]A planning authority as defined in [F17section 1 of the Town and Country Planning (Scotland) Act 1997].Part II of the M5 Town and Country Planning (Scotland) Act [F181997].The Welsh Development Agency.The M6 Welsh Development Agency Act 1975.[F19The Scottish Development Agency][F19Scottish Enterprise.][F19The M7Scottish Development Agency Act 1975.][F19Part I of the M8 Enterprise and New Towns (Scotland) Act 1990.]F20. . .. . .[F21The Highlands and Islands Development Board][F21Highlands and Islands Enterprise.][F21The M9M10Highlands and Islands Development (Scotland) Acts 1965 and 1968.][F21Part I of the M11 Enterprise and New Towns (Scotland) Act 1990.]A development corporation within the meaning of the M12 New Towns Act 1981.Section 4 of the M13 New Towns Act 1981.A development corporation within the meaning of the M14 New Towns (Scotland) Act 1968.Section 3 of the M15 New Towns (Scotland) Act 1968.A new town commission within the meaning of the M16 New Towns Act (Northern Ireland) 1965.Section 7 of the M17 New Towns Act (Northern Ireland) 1965.](5)Subsection (4) above does not apply to the disclosure of any such information as is mentioned in subsection (1) or subsection (2) above—
(6)If any person who has obtained any information by virtue of any provision of this section discloses that information otherwise than in accordance with paragraph (a) [F22paragraph (b) or paragraph (c) of subsection (4) above] or subsection (5) above, he shall be liable on summary conviction to a fine not exceeding £400, or on conviction on indictment to imprisonment for a term not exceeding two years or to a fine or to both.
(7)References in this section to the Department of Employment and Productivity [F23the Department of Trade and Industry or the [F8Office for National Statistics]] include references to any department of the Government of Northern Ireland carrying out similar functions.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F7Words substituted by S.I. 1989/992, art. 6(4), Sch. 2 para. 1(1)(a)F8Words in s. 58(1)(2)(4)(7) substituted (1.4.1996) by S.I. 1996/273, art. 5(1), Sch. 2 para. 17F9Words substituted by Income and Corporation Taxes Act 1970 (c. 10), s. 537(2), Sch. 15 para. 11 Table Pt. 11F10Words substituted by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844(1)(2), Sch. 29 para. 32F11Words in s. 58(2) substituted (1.1.1996) by S.I. 1995/2986, art. 11, Sch. para. 6(b)F12Words substituted by S.I. 1989/992, art. 6(4), Sch. 2 para. 1(1)(b)F13Words added by Finance (No. 2) Act 1987 (c. 51, SIF 63:1), s. 69(1)(2)F14Entries in s. 58(4) repealed (1.4.1994 in relation to England and Scotland and 1.4.1995 for all other purposes) by 1993 c. 19, s. 51, Sch. 10; S.I. 1993/2503, art. 2(3), Sch. 3.F15Words substituted by Planning (Consequential Provisions) Act 1990 (c. 11, SIF 123:1, 2), s. 4, Sch. 2 para 23(a)F16Words substituted by Planning (Consequential Provisions) Act 1990 (c. 11, SIF 123:1, 2), s. 4, Sch. 2 para. 23(b)F17Words in s. 58(4)(c) substituted (27.5.1997) by 1997 c. 11, ss. 4, 6(2), Sch. 2 para. 18(a)F18Words in s. 58(4)(c) substituted (27.5.1997) by 1997 c. 11, ss. 4, 6(2), Sch. 2 para. 18(b)F19Words “Scottish Enterprise." and “Part I of the Enterprise and New Towns (Scotland) Act 1990." substituted respectively (1.4.1991) (E.W.S.) for the words “The Scottish Development Agency." and “The Scottish Development Agency Act 1975." by Enterprise and New Towns (Scotland) Act 1990 (c. 35, SIF 64), s. 38(1), Sch. 4 para. 2(a)F20Entry in s. 58(4)(c) repealed (1.10.1998) by 1998 c. 38, s. 152, Sch. 18 Pt. IV (with ss. 137(1), 139(2), 143(2)); S.I. 1998/2244, art. 4F21Words “Highlands and Islands Enterprise." and “Part I of the Enterprise and New Towns (Scotland) Act 1990." substituted respectively (1.4.1991) (E.W.S.) for the words “The Highlands and Islands Development Board," and “The Highlands and Islands Development (Scotland) Acts 1965 and 1968." by Enterprise and New Towns (Scotland) Act 1990 (c. 35, SIF 64), s. 38(1), Sch. 4 para. 2(b)F22Words substituted by Finance (No. 2) Act 1987 (c. 51, SIF 63:1, 2), s. 69(1)(3)F23Words substituted by S.I. 1989/992, art. 6(4), Sch. 2 para. 1(1)(c)Marginal CitationsM11988 c. 1. M21964 c. 37. M3S.I. 1984/1159 (N.I. 9) M41990 c.8(123:1)M51972 c. 52 (123:2M61975 c.70(64)M71975 c. 69(64)M81990 c. 35(64)M91965 c. 46(64).M101968 c. 51(64).M111990 c. 35(64)M121981 c. 64(123:3).M131981 c. 64(123:3).M141968 c. 16(123:4).M151968 c. 16(123:4).M161965 c.13 (N.I.). M171965 c.13 (N.I.). 59 Disclosure of information by Commissioners of Customs and Excise.E+W+S+N.I.If the Horserace Betting Levy Board so request at any time with respect to a specified person and a specified period, and the Commissioners of Customs and Excise are satisfied that the Board require the information for the purpose of determining whether or not that person falls to be assessed by the Board to pay in respect of that period such a contribution as is mentioned in section 24(1) of the M18Betting, Gaming and Lotteries Act 1963 and that the Board will not use the information for any other purpose, the Commissioners may inform the Board whether that person has or has not made a payment to the Commissioners during or in respect of that period on account of the general betting duty.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Marginal CitationsM181963 c. 2. 60 Amendments for purposes of tax consolidation.E+W+S+N.I.The enactments specified in Schedule 20 to this Act shall have effect subject to the amendments specified in that Schedule, being amendments designed to facilitate, or otherwise desirable in connection with, the consolidation of the Income Tax Acts, the Corporation Tax Acts and certain enactments relating to capital gains tax.
61 Citation, interpretation, construction, extent and repeals.E+W+S+N.I.(1)This Act may be cited as the Finance Act 1969.
(a)Part I (except sections 1(1) and (4) and (6)) shall be construed as one with [F24the Customs and Excise Acts 1979];
(b) . . . F25
(d) . . . F27
(e) . . . F28
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F24S. 61(3)(a): Words substituted by Customs and Excise Management Act 1979 (c. 2), Sch. 4 para. 12 Table Pt. IF25S. 61(3)(b) repealed by Finance Act 1972 (c. 41), s. 54(8), Sch. 28 Pt. IIF26S. 61(3)(c) repealed by Income and Corporation Taxes Act 1970 (c. 10), s. 539(1), Sch. 16F27S. 61(3)(d) repealed by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. IF28S. 61(3)(e) repealed by Capital Gains Tax Act 1979 (c. 14), ss. 157(1),158, Sch. 6 para. 10(2)(b), Sch. 8Modifications etc. (not altering text)C1S. 61(5) amended by Northern Ireland Constitution Act 1973 (c. 36), s. 40C2S. 61(5) amended by Northern Ireland Constitution Act 1973 (c. 36), s. 40Previous: PartNext: ScheduleBack to topOptions/HelpPrint OptionsPrint The Whole ActPDF The Whole ActWeb page The Whole ActPrint This Part onlyPDF This Part onlyWeb page This Part onlyLegislation is available in different versions:Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.See additional information alongside the contentGeographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.Opening OptionsDifferent options to open legislation in order to view more content on screen at onceMore ResourcesAccess essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:the original print PDF of the as enacted version that was used for the print copylists of changes made by and/or affecting this legislation itemconfers power and blanket amendment detailsall formats of all associated documentscorrection slipslinks to related legislation and further information resources© Crown copyrightYou may use and re-use the information featured on this website (not including logos) free of charge in any format or medium, under the terms of the Open Government Licence