E+W+S+N.I.

Finance (1909–10) Act 1910

1910 CHAPTER 8 10 Edw 7 and 1 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 to make other financial provisions.

[29th April 1910]

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Modifications etc. (not altering text)

C1 This Act is not necessarily in the form in which it has effect in Northern Ireland

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. Duties on Land Values

1—32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 E+W+S+N.I.

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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F1 Ss. 1–32, 33(1), (3)–(5), 34–42, repealed by Finance Act 1967 (c. 54), s. 45(8), Sch. 16 Pt. VIII

Appeals E+W+S+N.I.

33 Appeals to referees. E+W+S+N.I.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

F3 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Amendments (Textual)

F2 Ss. 1–32, 33(1), (3)–(5), 34–42, repealed by Finance Act 1967 (c. 54), s. 45(8), Sch. 16 Pt. VIII

F3 S. 33(2) repealed (5.11.1993) by 1993 c. 50, s. 1(1), Sch. 1 Pt.IX

Modifications etc. (not altering text)

C2 Jurisdiction 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)

34—42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4 E+W+S+N.I.

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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. 1–32, 33(1), (3)–(5), 34–42, repealed by Finance Act 1967 (c. 54), s. 45(8), Sch. 16 Pt. VIII

Parts II–IV E+W+S+N.I.

43—45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5 E+W+S+N.I.

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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 Ss. 43–45 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6 E+W+S+N.I.

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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)

F6 S. 46 repealed by Statute Law (Repeals) Act 1971 (c. 52), Sch. Pt. VIII

47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7 E+W+S+N.I.

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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)

F7 S. 47 repealed by Statute Law Revision Act 1952 (2 & 3 Eliz. 2c. 5)

48—52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8 E+W+S+N.I.

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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)

F8 Ss. 48–52 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9 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)

F9 S. 53 repealed by Statute Law Revision Act 1927 (c. 42)

54–56 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10 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)

F10 Ss. 54–56 repealed by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59(5), Sch. 13 Pt. I

57 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11 E+W+S+N.I.

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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)

F11 S. 57 repealed by Finance Act 1969 (c. 32), s. 61(6), Sch. 21 Pt. V

58 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12 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)

F12 S. 58 repealed by Finance Act 1945 (c. 47), Sch. 11 Pt. IV

59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13 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)

F13 S. 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

60 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14 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)

F14 S. 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

61 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15 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)

F15 S. 61 repealed by Small Estates (Representation) Act 1961 (c. 37), Sch. 2; Finance Act 1963 (c. 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

62 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16 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)

F16 S. 62 repealed by Finance Act 1920 (c. 18), Sch. 4

63 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17 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)

F17 S. 63 repealed by Finance Act 1930 (c. 28), s. 40, Sch. 3 Pt. IV

64 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 S. 64 repealed by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59(5), Sch. 13 Pt. I

65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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. 65 repealed by Statute Law Revision Act 1927 (c. 42)

66–72 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 Ss. 66–72 repealed by Income Tax Act 1918 (c. 40), Sch. 7

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

73 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21 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)

F21 S. 73 repealed by Finance Act 1958 (c. 56), Sch. 9 Pt. III

74 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22 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 S. 74 repealed by Finance Act 1985 (c. 54, SIF 114), ss. 82(1), 98(6), Sch. 27 Pt. IX(1)

75, 76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23 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)

F23 Ss. 75,76 repealed by Finance Act 1963 (c. 25, SIF 99:3), Sch. 14 Pt.IV

77-79 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24 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)

F24 Ss. 77–79 repealed by Finance Act 1987 (c. 16, SIF 114), ss. 49(1), 72(7), Sch. 16 Pt. VIII

Parts VI, VII E+W+S+N.I.

80 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F25 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)

F25 S. 80 repealed by Statute Law Revision Act 1927 (c. 42)

81

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F26

(2), (3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F27

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)

F26 S. 81 (1) repealed by Finance Act 1918 (c. 15), Sch. 4

F27 S. 81 (2)(3) repealed by Import Duties Act 1958 (c. 6), Sch. 7

82 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F28 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)

F28 S. 82 repealed by Finance Act 1918 (c. 15), Sch. 4

83 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F29 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)

F29 S. 83 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

84—86. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F30 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)

F30 Ss. 84–86 repealed by Finance Act 1920 (c. 18), Sch. 4

87 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F31 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)

F31 S. 87 repealed by Licensing Act 1953 (c. 46), Sch. 10

88

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F32

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F33

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F34

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)

F32 S. 88 (1) repealed by Local Government Act 1929 (c. 17), Sch. 12 Pt. VI and Local Government (Scotland) Act 1929 (c. 25), Sch. 9

F33 S. 88 (2) repealed by Statute Law Revision Act 1964 (c. 79)

F34 S. 88 (3) repealed by Revenue Act 1911 (c. 2), Sch.

89 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F35 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)

F35 S. 89 repealed by Statute Law Revision Act (Northern Ireland) 1954 (c. 35)

90, 91. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F36 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)

F36 Ss. 90, 91 repealed by Statute Law Revision Act 1963 (c. 30)

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

92 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F37 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)

F37 S. 92 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

93 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F38 E+W+S+N.I.

Annotations:

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Amendments (Textual)

F38 S. 93 repealed by Statute Law Revision Act 1964 (c. 79)

94 Penalty for making false statement or representation. E+W+S+N.I.

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

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Amendments (Textual)

F39 Words 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)

95 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F40 E+W+S+N.I.

Annotations:

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Amendments (Textual)

F40 S. 95, 96(1) repealed by Statute Law Revision Act 1927 (c. 42)

96 Repeals, construction and short title. E+W+S+N.I.

(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 M1 Stamp Act 1891.

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F45

(7) This Act may be cited as the Finance (1909–10) Act 1910.

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Amendments (Textual)

F41 S. 95, 96(1) repealed by Statute Law Revision Act 1927 (c. 42)

F42 Words repealed by Statute Law (Repeals) Act 1971 (c. 52), Sch. Pt. VIII

F43 S. 96 (3) repealed by Finance Act 1975 (c. 7), Sch. 13 Pt. I

F44 S. 96 (4) repealed by Statute Law Revision Act 1927 (c. 42)

F45 S. 96 (6) repealed by Import Duties Act 1958 (c. 6), Sch. 7

Marginal Citations

M1 1891 c. 39.

F46 F46 FIRST SCHEDULE E+W+S+N.I.

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Amendments (Textual)

F46 Sch. 1 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F46

F47 F47 SECOND SCHEDULE E+W+S+N.I.

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Amendments (Textual)

F47 Sch. 2 repealed by Finance Act 1914 (c. 10), Sch. 2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F47

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

F48 F48 Pt.1 E+W+S+N.I.

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Amendments (Textual)

F48 Sch. 3 Pt. I repealed by Finance Act 1918 (c. 15), Sch. 4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F48

F49 F49 Pt. II E+W+S+N.I.

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Amendments (Textual)

F49 Sch. 3 Pt. II repealed by Import Duties Act 1958 (c. 6), Sch. 7

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F49

F50 F50 FOURTH SCHEDULE E+W+S+N.I.

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Amendments (Textual)

F50 Sch. 4 repealed by Statute Law Revision Act 1927 (c. 42)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F50

F51 F51 FIFTH SCHEDULE E+W+S+N.I.

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Amendments (Textual)

F51 Sch. 5 repealed by Finance Act 1920 (c. 18), Sch. 4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F51

F52 F52 SIXTH SCHEDULE E+W+S+N.I.

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Amendments (Textual)

F52 Sch. 6 repealed by Statute Law Revision Act 1927 (c. 42)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F52