Finance Act 1927 (c. 10)

Finance Act 1927

1927 CHAPTER 10 17 and 18 Geo 5

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.

[29th July 1927]

Extent Information

E1 For application of this Act to Northern Ireland see s. 57(5)

Commencement Information

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

Parts I–III U.K.

1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 U.K.

Textual Amendments

F1 S. 1 repealed by Statute Law Revision Act 1950 (c. 6)

2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2 U.K.

Textual Amendments

F2 S. 2 repealed by Pharmacy and Medicines Act 1941 (c. 42), Sch.

3, 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3 U.K.

Textual Amendments

F3 Ss. 3, 4 repealed by Finance Act 1938 (c. 46), Sch. 2

5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4 U.K.

Textual Amendments

F4 S. 5 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I and Statute Law Revision Act 1953 (2 & 3 Eliz. 2 c. 5)

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

Textual Amendments

F5 S. 6 repealed by Finance Act 1958 (c. 56), Sch. 9 Pt. I

7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6 U.K.

Textual Amendments

F6 S. 7 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

8

–

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7

(2), (3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8

Textual Amendments

F7 S. 8(1) repealed by Finance Act 1933 (c. 19), Sch. 8

F8 S. 8 (2) (3) repealed by Finance Act 1940 (c. 29), Sch. 8

9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9 U.K.

Textual Amendments

F9 S. 9 repealed by Statute Law Revision Act 1950 (c. 6)

10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10 U.K.

Textual Amendments

F10 S. 10 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

11, 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11 U.K.

Textual Amendments

F11 Ss. 11, 12 repealed by Vehicles (Excise) Act 1949 (c. 39), Sch. 7

13–17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12 U.K.

Textual Amendments

F12 Ss. 13–17 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13 U.K.

Textual Amendments

F13 S. 18 repealed by Finance Act 1929 (c. 21), Sch.

19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14 U.K.

Textual Amendments

F14 S. 19 repealed by Statute Law Revision Act 1950 (c. 6)

Ss. 20–47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15 U.K.

Textual Amendments

F15 Ss. 20–47 repealed by Income Tax Act 1952 (c. 10), Sch. 2 Pt. I

Part IV U.K. Miscellaneous and General

48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16 U.K.

Textual Amendments

F16 S. 48 repealed by Statute Law Revision Act 1950 (c. 6)

49 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17 U.K.

Textual Amendments

F17 S. 49 repealed by Miscellaneous Financial Provisions Act 1955 (4 & 5 Eliz. 2 c. 6) Sch. 2 Pt. II

50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18 U.K.

Textual Amendments

F18 S. 50 repealed by Statute Law Revision Act 1953 (2 & 3 Eliz. 2 c. 5)

51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19 U.K.

Textual Amendments

F19 S. 51 repealed by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59(5), Sch. 13 Pt. I

52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20 U.K.

Textual Amendments

F20 S. 52 repealed by Finance Act 1949 (c. 47), Sch. 11 Pt. IV

53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21 U.K.

Textual Amendments

F21 S. 53 repealed by Finance Act 1976 (c. 40), Sch. 15 Pt. VII

54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22 U.K.

Textual Amendments

F22 S. 54 repealed by Finance Act Act 1963 (c. 25), s. 73(8)(b), Sch. 14 Pt. VI

55 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23 U.K.

Textual Amendments

F23 S. 55 repealed by Finance Act 1986 (c. 41, SIF 114), ss. 74(1)(a), 114, Sch. 23 Pt. IX(1)

56 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24 U.K.

Textual Amendments

F24 S. 56 repealed by Finance Act 1985 (c. 54, SIF 114), s. 98(6), Sch. 27 Pt. IX(2)

57 Construction, short title, application and repeal. 39 & 40 Vict. c. 36. U.K.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F25

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F26

(3) Any reference in this Act to any enactment shall be construed as a reference to that enactment as amended by any subsequent enactment, including this Act.

(4) This Act may be cited as the Finance Act 1927.

(5) Such of the provisions 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F27

Textual Amendments

F25 S. 57(1) repealed by Statute Law (Repeals) Act 1971 (c. 52), Sch. Pt. VIII

F26 S. 57(2) repealed by Statute Law Revision Act 1953 (2 & 3 Eliz. 2 c. 5)

F27 S. 57(6) repealed by Statute Law Revision Act 1950 (c. 6)

F28 F28 FIRST SCHEDULE U.K.

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

Textual Amendments

F28 Sch. 1 repealed by Statute Law Revision Act 1953 (2 & 3 Eliz. 2 c. 5)

F29 F29 SECOND SCHEDULE U.K.

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

Textual Amendments

F29 Sch. 2 repealed by Finance Act 1964 (c. 49), Sch. 9

F30 F30 THIRD SCHEDULE U.K.

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

Textual Amendments

F30 Sch. 3 repealed by Finance Act 1933 (c. 19), Sch. 8 and Finance Act 1940 (c. 29), Sch. 8

F31 F31 FOURTH SCHEDULE U.K.

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

Textual Amendments

F31 Sch. 4 repealed by Vehicles (Excise) Act 1949 (c. 89), Sch. 7

F32 F32 FIFTH SCHEDULE U.K.

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

Textual Amendments

F32 Sch. 5 repealed by Income Tax Act 1952 (c. 10), Sch. 25

F33 F33 SIX SCHEDULE U.K.

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

Textual Amendments

F33 Sch. 6 repealed by Statute Law Revision Act 1950 (c. 6)