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Finance Act 1937

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E+W+S+N.I.

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

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Extent Information

E1For application of this Act to Northern Ireland see s. 34(5)

Editorial Information

X1The 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)

C1Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3

Commencement Information

I1Act 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 IE+W+S+N.I. Customs and Excise

1, 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1E+W+S+N.I.

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Amendments (Textual)

3, 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2E+W+S+N.I.

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Amendments (Textual)

F3F45 Repeal of male servant duty, and effect thereof on game licence duty.E+W+S+N.I.

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

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Amendments (Textual)

6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5E+W+S+N.I.

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Amendments (Textual)

7–9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6E+W+S+N.I.

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Amendments (Textual)

10– 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7E+W+S+N.I.

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Amendments (Textual)

F7Pt. II (ss. 10–18) repealed (with savings) by Income Tax Act 1952 (c. 10), s. 527, Sch. 25

19–25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8E+W+S+N.I.

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Amendments (Textual)

F8Pt. III (ss. 19–25) repealed (with savings) by Finance Act 1965 (c. 25), s. 97(5), Sch. 22 Pt. V

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

26, 27.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9E+W+S+N.I.

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Amendments (Textual)

28 Advertisement of applications for unclaimed stock, dividends and other moneys.E+W+S+N.I.

(1)Where an application is made for a direction under section fifty-five of the M1National Debt Act, 1870 (which, as extended by paragraph 6 of the Third Schedule to the M2Finance 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 [F10Registrar 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

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Amendments (Textual)

Marginal Citations

M133 & 34 Vict. c. 71.

M210 & 11 Geo. 5. c. 32.

29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13E+W+S+N.I.

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Amendments (Textual)

Part VE+W+S+N.I. Miscellaneous and General

30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14E+W+S+N.I.

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Amendments (Textual)

31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15E+W+S+N.I.

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Amendments (Textual)

32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16E+W+S+N.I.

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Amendments (Textual)

33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17E+W+S+N.I.

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Amendments (Textual)

34 Short title, construction, extent and repeals.E+W+S+N.I.

(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

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Amendments (Textual)

FIRST SCHEDULEE+W+S+N.I. . . . F21

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Amendments (Textual)

F22SECOND SCHEDULEE+W+S+N.I. Amendment of Game Licences Act, 1860. (23 & 24 VICT. C. 90)

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

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Amendments (Textual)

F22Sch. 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 SCHEDULEE+W+S+N.I. . . . F23

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Amendments (Textual)

F23Sch. 3 repealed (with savings) by Income Tax Act 1952 (c. 10), s. 527, Sch. 25

FOURTH AND FIFTH SCHEDULESE+W+S+N.I. . . . F24

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Amendments (Textual)

F24Schs. 4, 5 repealed (with savings) by Finance Act 1965 (c. 25), s. 97(5), Sch. 22 Pt. V

SIXTH SCHEDULEE+W+S+N.I. . . . F25

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Amendments (Textual)

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