- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 1901. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Revised 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.
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
Textual Amendments
Textual Amendments
Textual Amendments
F3S. 3 repealed by Finance Act 1906 (c. 8), s. 8(1), Sch. 2
Textual Amendments
Textual Amendments
F5Ss. 5, 7–9 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I
Textual Amendments
Textual Amendments
F7Ss. 5, 7–9 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I
(1)Where any new [F8customs duty] or new excise duty is imposed, or where any [F8customs duty] or excise duty is increased, and any goods in respect of which the duty is payable are delivered after the day on which the new or increased duty takes effect in pursuance of a contract made before that day, the seller of the goods may, in the absence of agreement to the contrary, recover, as an addition to the contract price, a sum equal to any amount paid by him in respect of the goods on account of the new duty or the increase of duty, as the case may be.
(2)Where any [F8customs duty] or excise duty is repealed or decreased, and any goods affected by the duty are delivered after the day on which the duty ceases or the decrease in the duty takes effect in pursuance of a contract made before that day, the purchaser of the goods, in the absence of agreement to the contrary, may, if the seller of the goods has had in respect of those goods the benefit of the repeal or decrease of the duty, deduct from the contract price a sum equal to the amount of the duty or decrease of duty, as the case may be.
(3)Where any addition to, or deduction from, the contract price may be made under this section on account of any new or repealed duty, such sum as may be agreed upon or in default of agreement determined by the Commissioners of Customs . . . F9, as representing in the case of a new duty any new expenses incurred, and in the case of a repealed duty any expenses saved, may be included in the addition to or deduction from the contract price, and may be recovered or deducted accordingly.
[F10(3A)This section applies whether or not the goods have undergone a process of manufacture or preparation, or have become a part or ingredient of other goods.]
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11
Textual Amendments
F8Words substituted by Customs and Excise Management Act 1979 (c. 2), Sch. 4 para. 12 Table Pt. I
F9Words repealed by Statute Law (Repeals) Act 1989 (c. 43), s. 1(1), Sch. 1 Pt. II Group 2
F10S. 10(3A) inserted (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), Sch. 2 para. 3
F11S. 10(4) repealed by Statute Law (Repeals) Act 1989 (c. 43), s. 1(1), Sch. 1 Pt. II Group 2
Modifications etc. (not altering text)
C1S. 10 amended by Finance Act 1902 (c. 7), s. 7, European Communities Act 1972 (c. 68), s. 6(6) and Excise Duties (Surcharges or Rebates) Act 1979 (c. 8), s. 3(2)
C2Reference to Commissioners of Customs and Commissioners of Inland Revenue to be construed as reference to Commissioners of Customs and Excise: Customs and Excise Management Act 1979 (c. 2), Sch. 4 para. 1
Textual Amendments
F12S. 11 repealed by Finance Act 1959 (c. 58), s. 37(5), Sch. 8 Pt. II
Textual Amendments
Textual Amendments
(1)This Act may be cited as the Finance Act 1901.
(2)Part I of this Act, so far as it relates to duties of customs, shall be construed together with the M1Customs Consolidation Act 1876, and the Acts amending that Act (in this Act referred to as the Customs Acts), and so far as it relates to duties of excise shall be construed together with the Acts which relate to the duties of excise and the management of those duties.
Marginal Citations
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: 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.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys