Finance Act 1937

1937 CHAPTER 54 1 Edw 8 and 1 Geo 6

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 the National Debt, and to make further provision in connection with finance.

[30th July 1937]X1

Extent Information

E1 For application of this Act to Northern Ireland see s. 34(5)

Editorial Information

X1 The text of ss. 28, 29, Sch.2 was taken from S.I.F. Group 99:3 (Public Finance and Economic Controls: National Debt), ss. 5(2), 34(1)(4)(5) from S.I.F. Group 4:3 (Animals: Game); provisions omitted from S.I.F. have been dealt with as referred to in other commentary.

Modifications etc. (not altering text)

C1 Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3

Commencement Information

I1 Act partly in force at Royal Assent, partly retrospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991.

Part I U.K. Customs and Excise

1, 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 U.K.

Textual Amendments

F1 Ss. 1, 2 repealed by Statute Law Revision Act 1950 (c. 6)

3, 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2 U.K.

Textual Amendments

F2 Ss. 3, 4 repealed by Import Duties Act 1958 (c. 6), s. 16(4), Sch. 7

F3 F4 5 Repeal of male servant duty, and effect thereof on game licence duty. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F3 S. 5 repealed (S.) (29.6.2011) by Wildlife and Natural Environment (Scotland) Act 2011 (asp 6), s. 43(1), Sch. Pt. 2 (with s. 41(1)); S.S.I. 2011/279, art. 2(1)(l)(ii) (as amended by S.S.I. 2011/287, art. 2)

F4 S. 5 repealed (E.W.) (1.8.2007) by Regulatory Reform (Game) Order 2007 (S.I. 2007/2007), art. 1(1), Sch. para. 1(h)

6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5 U.K.

Textual Amendments

F5 S. 6 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I

7–9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6 U.K.

Textual Amendments

F6 Ss. 7–9 repealed by Vehicles (Excise) Act 1949 (c. 89), s. 30, Sch. 7

10– 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7 U.K.

Textual Amendments

F7 Pt. II (ss. 10–18) repealed (with savings) by Income Tax Act 1952 (c. 10), s. 527, Sch. 25

19–25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8 U.K.

Textual Amendments

F8 Pt. III (ss. 19–25) repealed (with savings) by Finance Act 1965 (c. 25), s. 97(5), Sch. 22 Pt. V

Part IV. U.K. National Debt.

26, 27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9 U.K.

Textual Amendments

F9 Ss. 26, 27 repealed by Statute Law Revision Act 1959 (c. 68)

28 Advertisement of applications for unclaimed stock, dividends and other moneys. U.K.

(1) Where an application is made for a direction under section fifty-five of the M1 National Debt Act, 1870 (which, as extended by paragraph 6 of the Third Schedule to the M2 Finance Act, 1921, relates to unclaimed stock, dividends and principal moneys payable on redemption) either—

(a) for the re-transfer of any stock the nominal value whereof exceeds twenty pounds; or

(b) for the payment of any dividends or other moneys amounting in all to more than twenty pounds;

the direction may, if the [F10 Registrar of Government Stock] thinks fit, be witheld until three months after public notice of the application has been given by advertisement in such manner and containing such particulars as he may direct.

F11 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12

Textual Amendments

F10 Words in s. 28(1) substituted (1.7.2004) by Government Stock (Consequential and Transitional Provision) (No.2) Order 2004 (S.I. 2004/1662), art. 1, Sch. para. 1, Sch. para. 11(2) (with art. 3)

F11 S. 28(2) omitted (1.7.2004) by virtue of Government Stock (Consequential and Transitional Provision) (No.2) Order 2004 (S.I. 2004/1662), art. 1, Sch. para. 1, Sch. para. 11(3) (with art. 3)

F12 S. 28(3) repealed by Statute Law Revision Act 1950 (c. 6)

Marginal Citations

M1 33 & 34 Vict. c. 71.

M2 10 & 11 Geo. 5. c. 32.

29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13 U.K.

Textual Amendments

F13 S. 29 repealed by Statute Law (Repeals) Act 1986 (c. 12), s. 1(1), Sch. 1 Pt. III

Part V U.K. Miscellaneous and General

30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14 U.K.

Textual Amendments

F14 S. 30 repealed by Finance Act 1938 (c. 46), s. 55(7), Sch. 5

31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15 U.K.

Textual Amendments

F15 S. 31 repealed by Finance Act 1972 (c. 41), ss. 121, 134(7), Sch. 26 para. 27, Sch. 28 Pt. VII; (with savings) by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I

32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16 U.K.

Textual Amendments

F16 S. 32 repealed by Post Office Act 1961 (c. 15), s. 28(1), Sch.

33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17 U.K.

Textual Amendments

F17 S. 33 repealed by Finance Act 1962 (c. 44), s. 34(7), Sch. 11 Pt. VI

34 Short title, construction, extent and repeals. U.K.

(1) This Act may be cited as the Finance Act, 1937.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19

(4) Any reference in this Act to any other enactment shall be construed as a reference to that enactment as amended by any subsequent enactment, including (unless the context otherwise requires) this Act.

(5) Such of the provisions of this Act as relate to matters with respect to which the Parliament of Northern Ireland has power to make laws shall not extend to Northern Ireland.

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20

Textual Amendments

F18 S. 34(2) repealed by Import Duties Act 1958 (c. 6), s. 16(4), Sch. 7

F19 S. 34(3) repealed by Statute Law Revision Act 1953 (c. 6)

F20 S. 34(6) repealed by Statute Law Revision Act 1950 (c. 6)

FIRST SCHEDULE U.K. . . . F21

Textual Amendments

F21 Sch. 1 repealed by Import Duties Act 1958 (c. 6), s. 16(4), Sch. 7

F22 SECOND SCHEDULE U.K. Amendment of Game Licences Act, 1860. (23 & 24 VICT. C. 90)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F22 Sch. 2 repealed (1.8.2007 for E.W. and 29.6.2011 for S.) by Regulatory Reform (Game) Order 2007 (S.I. 2007/2007), art. 1(1), Sch. para. 1(h);Wildlife and Natural Environment (Scotland) Act 2011 (asp 6), s. 43(1), Sch. Pt. 2 (with s. 41(1)); S.S.I. 2011/279, art. 2(1)(l)(ii) (as amended by S.S.I. 2011/287, art. 2)

THIRD SCHEDULE U.K. . . . F23

Textual Amendments

F23 Sch. 3 repealed (with savings) by Income Tax Act 1952 (c. 10), s. 527, Sch. 25

FOURTH AND FIFTH SCHEDULES U.K. . . . F24

Textual Amendments

F24 Schs. 4, 5 repealed (with savings) by Finance Act 1965 (c. 25), s. 97(5), Sch. 22 Pt. V

SIXTH SCHEDULE U.K. . . . F25

Textual Amendments

F25 Sch. 6 repealed by Statute Law Revision Act 1950 (c. 6)