E+W+S+N.I.

Finance Act 1908

1908 CHAPTER 16 8 Edw 7

An Act to grant certain duties of Customs and Inland Revenue, to alter other duties, and to amend the Law relating to Customs and Inland Revenue and the National Debt, and to make other provisions for the financial arrangements of the year.

[1st August 1908]

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Modifications etc. (not altering text)

C1 Act: Functions transferred (1.7.1999) by S.I. 1999/672, art. 2, Sch. 1

C2 Functions of Local Government Board now exercisable by Secretary of State: Minister of Health Act 1919 (c. 21), s. 3(1)(a), S.I. 1951/753, 1900 (1951 I, PP. 1354, 1347), S.I. 1965/319 and 1970/1681 1347),

C3 Preamble omitted under authority of Statute Law Revision Act 1927 (c. 42)

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.

Part I E+W+S+N.I.

1, 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F1 Ss. 1, 2, 5, 7 and Sch. repealed by Statute Law Revision Act 1927 (c. 42)

3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2 E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F2 S. 3 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3 E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F3 S. 4 repealed by Finance Act 1960 (c. 44), Sch. 8 Pt. III

Part II E+W+S+N.I.

5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4 E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F4 Ss. 1, 2, 5, 7 and Sch. repealed by Statute Law Revision Act 1927 (c. 42)

Part III E+W+S+N.I. Local Taxation Licences

6 †Collection of duties on certain local taxation licences by county councils. E+W+S+N.I.

(1) The power to levy the duties on local taxation licences to which this section applies shall, [F5 in England F6 . . . be vested in the councils of districts][F7 and in Wales be vested in the councils of counties and county boroughs].

(2) His Majesty may, by Order in Council, . . . F8 make provision for the furnishing by [F9 F10 . . . councils] of returns to the Local Government Board as to the amounts levied under the power transferred by this section.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8

Subsections (3) (4) and (5) of section twenty of the M1 Local Government Act, 1888, and any other provisions of that Act relating to the levy of the duties on local taxation licences by county councils shall, as respects the duties to which this section applies, have effect as if the power to levy those duties had been transferred under subsection (3) of section twenty of that Act [F11 and as if any reference in those provisions to a county council were a reference to a council having power to levy those duties after 1st April 1974][F12 or, in relation to Wales, to a council having power to levy those duties after 1st April 1996]

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13

(4) The duties on local taxation licences to which this section applies are the duties on licences to deal in game, licences for . . . F14 killing game, . . . F15 :

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16

[F17 (5) In relation to Greater London, references in this section to a district council shall be construed as references to the council of a London borough or the Common Council of the City of London].

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F5 Words substituted by Local Government Act 1972 (c. 70), s. 213(2)(a)

F6 Words in s. 6(1) repealed (1.4.1996) by 1994 c. 19, s. 66(6)(8), Sch. 16 para. 4(a), Sch. 18; S.I. 1996/396, art. 4, Sch. 2

F7 Words in s. 6(1) added (1.4.1996) by 1994 c. 19, s. 66(6), Sch. 16, para. 4(a); S.I. 1996/396, art. 4, Sch. 2

F8 Words repealed by Local Government Act 1972 (c. 70), s. 213(2)(b), Sch. 30

F9 Words substituted by Local Government Act 1972 (c. 70), s. 213(2)(b)

F10 Word in s. 6(2) repealed (1.4.1996) by 1994 c. 19, s. 66(6)(8), Sch. 16 para. 4(b), Sch. 18; S.I. 1996/396, art. 4 Sch. 2

F11 Words added by Local Government Act 1972 (c. 70), s. 213(2)(b)

F12 Words in s. 6(2) added (1.4.1996) by 1994 c. 19, s. 66(6), Sch. 16 para. 4(b); S.I. 1996/396, art. 4 Sch. 2

F13 S. 6(3) repealed by Local Government Act 1929 (c. 17), Sch. 12 Pt. VI

F14 Word repealed by Dog Licences Act 1959 (c. 55), Sch.

F15 Words repealed by Local Government Act 1966 (c. 42), Sch. 6 Pt. I, Finance Act 1944 (c. 23), Sch. 5 Pt. II and Finance Act 1937 (c. 54), s. 5(1), Sch. 6 Pt. III

F16 Proviso repealed by Local Government Act 1966 (c. 42), Sch. 6 Pt. I

F17 S. 6(5) substituted by Local Government Act 1972 (c. 70), s. 213(2)(c)

Modifications etc. (not altering text)

C4 A dagger appended to a marginal note means that it is no longer accurate

Marginal Citations

M1 1888 c. 41.

Part IV E+W+S+N.I.

7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18 E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F18 Ss. 1, 2, 5, 7 and Sch. repealed by Statute Law Revision Act 1927 (c. 42)

8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19 E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F19 S. 8 repealed by Finance Act 1924 (c. 21), Sch. 3

Part V E+W+S+N.I.

9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20 E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F20 S. 9 repealed by Statute Law Revision Act 1959 (c. 68), Sch. 2

Part VI E+W+S+N.I. General

10 †Construction and short title. E+W+S+N.I.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21

(2) This Act may be cited as the Finance Act, 1908.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F21 S. 10(1) repealed by Statute Law Revision Act 1964 (c. 79), Sch.

Modifications etc. (not altering text)

C5 A dagger appended to a marginal note means that it is no longer accurate

F22 F22 SCHEDULE E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F22 Ss. 1, 2, 5, 7 and Sch. repealed by Statute Law Revision Act 1927 (c. 42)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22