12
CH. 92
PART II
1962 c. 13.
1952 c. 44.
1961 c. 36.
Short title, construction and repeals.
1963 c. 9.
Finance (No. 2) Act 1964
(6) Notwithstanding anything in section 5(4) of the Vehicles (Excise) Act 1962 (which requires duties levied under that Act to be paid into the Exchequer) or in any Order in Council under that section, the Treasury may give directions for the payment to the Commissioners, at such times and in such manner as the Treasury may determine, out of the duties so levied of such sums as the Treasury think fit having regard to the extent to which rebates under section 7 of this Act are designed to afford relief in respect of such duties; and any sums so paid shall be treated for the purposes of section 11 of the Customs and Excise Act 1952 (disposal of duties of customs and excise) as money received by the Commissioners on account of duties of customs and excise.
(7) In the two last foregoing sections references to sale include references to barter and references to price shall be construed accordingly, references to rental are references to the considera- tion accruing in respect of the hiring out of any goods (whether or not payable periodically), and (except in subsections (1) to (5) of section 7) references to the United Kingdom include references to the Isle of Man.
(8) For the avoidance of doubt it is hereby declared that references to rebate in section 9 of the Finance Act 1961 do not include references to rebate under section 7 of this Act.
PART III
GENERAL
10.—(1) This Act may be cited as the Finance (No. 2) Act 1964.
(2) Part I of this Act shall be construed as one with the Income Tax Acts and Part II of this Act shall be construed as one with the Customs and Excise Act 1952; and nothing in Part II of this Act shall be construed as applying to purchase tax by virtue of section 25(1) of the Purchase Tax Act 1963 (which applies for purchase tax purposes enactments relating to customs generally).
(3) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended or applied by or under any other enactment, including this Act.
(4) The enactments mentioned in Schedule 4 to this Act are hereby repealed to the extent mentioned in the third column of that Schedule.