Revenue Act 1909

1909 c.43

An Act to amend the Law relating to Customs and Inland Revenue, and for other purposes connected with Finance.

[3rd December 1909]C1 I1

Annotations:

Commencement Information

Act wholly in force at 3.12.1909

Modifications etc. (not altering text)

Act amended by S.I. 1990/1380, art. 3

Part I

1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4

Part II Stamps

7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5

8 Amendment of section 77 of the Stamp Act 1891.

The provisions of subsection (2) of section seventy-seven of the M1Stamp Act 1891 (which exempt a lease from stamp duty in respect of certain further considerations) shall not apply as respects any further consideration in the least consisting of a covenant which if it were contained in a separate deed would be chargeable with ad valorem stamp duty, and accordingly the lease shall in any such case be charxd with duty in respect of any such further consideration under section four of the said Act.

9 Stamp duty on allotment letters of fractional parts of shares.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6

10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7

Part III Miscellaneous

11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8

12 Construction, repeal, and short title.

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9 Part II. of this Act shall be construed together with the M2Stamp Act 1891, and the Acts amending that Act.

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10

3

This Act may be cited as the Revenue Act 1909.

F11 F11SCHEDULE