Finance Act, 1965
Amendment of First Schedule to Finance Act, 1963. |
38.—(1) In the second paragraph of the First Schedule to the Finance Act, 1963 , “other than retail sales” is hereby substituted for “otherwise than in connection with the carrying on of the business of a shop or similar retail business”. | |
(2) The amendment specified in subsection (1) of this section shall come into operation— | ||
(a) if this Act is passed before or in July, 1965—on the 1st day of August, 1965, and | ||
(b) if it is passed in or after August, 1965—on the 1st day of the month next following that in which it is passed. |