xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
An Act to grant certain Duties of Customs and Inland Revenue (including Excise), to alter other Duties, and to amend the Law relating to Customs and Inland Revenue (including Excise), and to make other financial provisions.
[29th April 1910]
Modifications etc. (not altering text)
C1This Act is not necessarily in the form in which it has effect in Northern Ireland
Commencement Information
I1Act partly in force at Royal Assent, partly retrospective; all provisions so far as unrepealed wholly in force at 1.2.1991.
An Act to grant certain Duties of Customs and Inland Revenue (including Excise), to alter other Duties, and to amend the Law relating to Customs and Inland Revenue (including Excise), and to make other financial provisions.
[29th April 1910]
Modifications etc. (not altering text)
C3This Act is not necessarily in the form in which it has effect in Northern Ireland
Textual Amendments
F1Ss. 1–32, 33(1), (3)–(5), 34–42, repealed by Finance Act 1967 (c. 54), s. 45(8), Sch. 16 Pt. VIII
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
(2)An appeal under this section shall be referred to such one of the panel of referees appointed under this Part of this Act as may be selected in manner provided by rules under this section . . . F3.
(3)–(5) . . . F2
Textual Amendments
F2Ss. 1–32, 33(1), (3)–(5), 34–42, repealed by Finance Act 1967 (c. 54), s. 45(8), Sch. 16 Pt. VIII
F3Words repealed by Finance Act 1967 (c. 54), s. 45(8), Sch. 16 Pt. VIII
Modifications etc. (not altering text)
C2Jurisdiction of panel of referees appointed under Part I of this Act transfered to Lands Tribunal by Lands Tribunal Act 1949 (c. 42), s. 1(3)(a)
Textual Amendments
F4Ss. 1–32, 33(1), (3)–(5), 34–42, repealed by Finance Act 1967 (c. 54), s. 45(8), Sch. 16 Pt. VIII
Textual Amendments
F5Ss. 43–45 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
Textual Amendments
F6S. 46 repealed by Statute Law (Repeals) Act 1971 (c. 52), Sch. Pt. VIII
Textual Amendments
F8Ss. 48–52 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
Textual Amendments
F9S. 53 repealed by Statute Law Revision Act 1927 (c. 42)
Textual Amendments
F10Ss. 54–56 repealed by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59(5), Sch. 13 Pt. I
Textual Amendments
F11S. 57 repealed by Finance Act 1969 (c. 32), s. 61(6), Sch. 21 Pt. V
Textual Amendments
F12S. 58 repealed by Finance Act 1945 (c. 47), Sch. 11 Pt. IV
Textual Amendments
F13S. 59 repealed by Finance Act 1968 (c. 44), s. 61(10), Sch. 20 Pt. IV and Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59(5), Sch. 13 Pt. I
Textual Amendments
F14S. 60 repealed by Finance Act 1963 . 25), s. 73(7)(b), Sch. 13 Pt. III and Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59(5), Sch. 13 Pt. I
Textual Amendments
Textual Amendments
F16S. 62 repealed by Finance Act 1920 (c. 18), Sch. 4
Textual Amendments
F17S. 63 repealed by Finance Act 1930 (c. 28), s. 40, Sch. 3 Pt. IV
Textual Amendments
F18S. 64 repealed by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59(5), Sch. 13 Pt. I
Textual Amendments
F19S. 65 repealed by Statute Law Revision Act 1927 (c. 42)
Textual Amendments
F20Ss. 66–72 repealed by Income Tax Act 1918 (c. 40), Sch. 7
Textual Amendments
F21S. 73 repealed by Finance Act 1958 (c. 56), Sch. 9 Pt. III
Textual Amendments
F22S. 74 repealed by Finance Act 1985 (c. 54, SIF 114), ss. 82(1), 98(6), Sch. 27 Pt. IX(1)
Textual Amendments
F23Ss. 75,76 repealed by Finance Act 1963 (c. 25, SIF 99:3), Sch. 14 Pt.IV
Textual Amendments
F24Ss. 77–79 repealed by Finance Act 1987 (c. 16, SIF 114), ss. 49(1), 72(7), Sch. 16 Pt. VIII
Textual Amendments
F25S. 80 repealed by Statute Law Revision Act 1927 (c. 42)
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F26
(2), (3).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F27
Textual Amendments
F26S. 81 (1) repealed by Finance Act 1918 (c. 15), Sch. 4
F27S. 81 (2)(3) repealed by Import Duties Act 1958 (c. 6), Sch. 7
Textual Amendments
F28S. 82 repealed by Finance Act 1918 (c. 15), Sch. 4
Textual Amendments
F29S. 83 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
Textual Amendments
F30Ss. 84–86 repealed by Finance Act 1920 (c. 18), Sch. 4
Textual Amendments
F31S. 87 repealed by Licensing Act 1953 (c. 46), Sch. 10
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F32
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F33
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F34
Textual Amendments
F32S. 88 (1) repealed by Local Government Act 1929 (c. 17), Sch. 12 Pt. VI and Local Government (Scotland) Act 1929 (c. 25), Sch. 9
F33S. 88 (2) repealed by Statute Law Revision Act 1964 (c. 79)
F34S. 88 (3) repealed by Revenue Act 1911 (c. 2), Sch.
Textual Amendments
Textual Amendments
F36Ss. 90, 91 repealed by Statute Law Revision Act 1963 (c. 30)
Textual Amendments
F37S. 92 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
Textual Amendments
F38S. 93 repealed by Statute Law Revision Act 1964 (c. 79)
If any person for the purpose of obtaining any allowance, reduction, rebate, or repayment in respect of any duty under this Act, either for himself or for any other person, or in any return made with reference to any duty under this Act, knowingly makes any false statement or false representation, he shall be liable on summary conviction to imprisonment for a term not exceeding six months . . . F39
Textual Amendments
F39Words omitted by virtue of (E.W.) Criminal Justice Act 1948 (c. 58), s. 1(2) and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21), s. 221(2)
Textual Amendments
F40S. 95, 96(1) repealed by Statute Law Revision Act 1927 (c. 42)
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F41
(2) . . . F42 any reference to “the Commissioners” in any . . . F42 Part of this Act shall be construed as a reference to the Commissioners of Inland Revenue.
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F43
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F44
(5)Part V. of this Act shall be construed together with the M1Stamp Act 1891.
(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F45
(7)This Act may be cited as the Finance (1909–10) Act 1910.
Textual Amendments
F41S. 95, 96(1) repealed by Statute Law Revision Act 1927 (c. 42)
F42Words repealed by Statute Law (Repeals) Act 1971 (c. 52), Sch. Pt. VIII
F43S. 96 (3) repealed by Finance Act 1975 (c. 7), Sch. 13 Pt. I
F44S. 96 (4) repealed by Statute Law Revision Act 1927 (c. 42)
F45S. 96 (6) repealed by Import Duties Act 1958 (c. 6), Sch. 7
Marginal Citations
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Textual Amendments
F46Sch. 1 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F47Sch. 2 repealed by Finance Act 1914 (c. 10), Sch. 2
Textual Amendments
F48Sch. 3 Pt. I repealed by Finance Act 1918 (c. 15), Sch. 4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F48
Textual Amendments
F49Sch. 3 Pt. II repealed by Import Duties Act 1958 (c. 6), Sch. 7
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F49
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F50Sch. 4 repealed by Statute Law Revision Act 1927 (c. 42)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F51Sch. 5 repealed by Finance Act 1920 (c. 18), Sch. 4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F52Sch. 6 repealed by Statute Law Revision Act 1927 (c. 42)