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Finance Act 1954

Status:

This is the original version (as it was originally enacted).

FIRST SCHEDULERates of Entertainments Duty

Part IFirst Scale

Amount of paymentRate of duty

Where the amount of the payment, excluding the amount of duty—

exceeds 1s. 0d. and does not exceed Is. 5 ½ d

½ d.
exceeds 1s. 5 ½ d½ d. for the first 1s. 5½d. and 1d. for every 5d. or part of 5d. over 1s. 5 ½ d.

Part IISecond Scale

Amount of paymentRate of duty

Where the amount of the payment, excluding the amount of duty—

exceeds 1s. 0d. and does not exceed 1s. 2d.

1d.
exceeds 1s. 2d1d. for the first 1s. 2d. and ½ d. for every 1d. or part of 1d. over 1s. 2d.

Part IIIThird Scale

1Where the amount of the payment, excluding the amount of duty, is an amount mentioned in the following Table, the rate of duty shall be the amount therein specified in relation to that payment.

Table

Amount of payment, excluding amount of dutyRate of dutyAmount of payment, excluding amount of dutyRate of dutyAmount of payment, excluding amount of dutyRate of duty
s.d.s.d.s.d.s.d.s.d.s.d.
9 ½½10 ½5 ½1410
10l11614 ¾10 ¼
10 ½1 ½11 ¼6 ¾15 ½10 ½
11211 ½7 ½1611
11 ¼2 ¾12 ¼7 ¾16 ½11 ½
11 ½3 ½12 ½8 ½17 ¼11 ¾
10412 ¾9 ¼1810
10 ¼4 ¾13 ¼9 ¾18 ¾10 ¼
19 ¼10 ¾34 ½28 ½50 ½43 ½
19 ¾ |11 ¼35 ¼28 ¾5144
110 ¼11 ¾362951 ½44 ½
110| ¾12 ¼36 ¾29 ¼52 ¼44 ¾
111 ½12 ½37 ½29 ½52 ¾45 ¼
111 ¾13 ¼3821053 ¼45 ¾
20| ¼13 ¾38 ½210 ½5446
20 ½14 ½3921154 ½46 ½
211539 ¼211 ¾5547
21 ½15 ½39 ¾30 ¼55 ¾47 ¼
21 ¾16 ¼310 ¼30 ¾56 ¼47 ¾
22 ¼16 ¾310 ½31 ½56 ¾48 ¼
22 ½17 ½3113257 ½48 ½
2318311 ½32 ½5849
23 ¾18 ¼403358 ½49 ½
24 ½18 ½40 ½33 ½59410
2519413459 ½410 ½
25 ½19 ½41 ½34 ½510411
2611042 ¼34 ¾510 ½411 ½
26 ½110 ½42 ¾35 ¼51150
26 ¾111 ¼43 ½35 ½511 ½50 ½
27 ¼111 ¾44. 366051
27 ¾20 ¼44 ½36 ½60 ½51 ½
28 ¼20 ¾45376152
28 ½21 ½45 ½37 ½61 ½52 ½
2922463862 ¼52 ¾
29 ½22 ½46 ¼38 ¾6353
2102346 ¾39 ¼63 ¾53 ¼
210 ½23 ½47 ¼39 ¾64 ½53 ½
2112447 ½310 ½65 ¼53 ¾
211 ½24 ½483116654
302548 ½311 ½66 ¾54 ¼
30 ½25 ½494067 ½54 ½
3l2649 ½40 ½6855
31 ½26 ½4104l68 ¼55 ¾
3227410 ½41 ½68 ½56 ½
32 ½27 ½411426957
3328411 ½42 ½69 ¼57 ¾
33 ¾28 ¼504369 ½58 ½

2Where the amount of the payment, excluding the amount of duty, is an amount not specified in the foregoing Table, and exceeds nine-pence but does not exceed six shillings and ninepence-halfpenny, the rate of duty shall be the same as on a payment of the next higher amount specified in the Table.

3Where the amount of the payment, excluding the amount of duty, exceeds six shillings and ninepence-halfpenny, the rate of duty shall be five shillings and eightpence-halfpenny, increased by a halfpenny for every halfpenny or part of a halfpenny by which the amount of the payment exceeds six shillings and ninepence-halfpenny.

SECOND SCHEDULEProvisions supplementary to s. 16 (new provision for "investment allowances ")

Part I

Withholding and withdrawal of allowances

1(1)If, in the case of any expenditure, any such event as is mentioned in the next following sub-paragraph occurs within the relevant period, no investment allowance shall be made in respect of the expenditure or, if an allowance has been made before the occurrence of the event, it shall be withdrawn.

(2)The events referred to in the foregoing sub-paragraph are—

(a)any sale of the property representing the expenditure made by the person incurring the expenditure or an associate of his, where the buyer is a person not resident in the United Kingdom and not buying the property for a chargeable purpose or for scrap;

(b)any change of residence of the person incurring the expenditure or an associate of his whereby the purpose to which the property representing the expenditure is for the time being appropriated ceases to be a chargeable purpose;

(c)any appropriation of the property representing the expenditure made by the person incurring the expenditure or an associate of his to a purpose other than a qualifying purpose;

(d)any sale or transfer of the property representing the expenditure made by the person incurring the expenditure or an associate of his otherwise than to a person acquiring the property for a qualifying purpose, where it appears with respect to the sale or transfer that it is one in contemplation of which the expenditure was incurred;

(e)any sale, transfer or other dealing with the property representing the expenditure by the person incurring the expenditure or an associate of his, being a case where it appears either—

(i)that the expenditure was incurred in contemplation of the property being so dealt with; or

(ii)that the sole or main benefit which accrued from that person's incurring the expenditure and the property being so dealt with was or derived from the investment and other allowances in respect of the property;

and not being a case where it is shown either that the purpose of obtaining tax allowances was not the sole or main purpose of that person's incurring the expenditure or of the property being so dealt with, or that his incurring the expenditure and the property being so dealt with were bona fide business transactions and were not designed for the purpose of obtaining tax allowances;

(f)where, in the case of a road vehicle, the qualifying purpose requires it to be used wholly or mainly for hire to or the carriage of members of the public, any sale or transfer of the vehicle not made to a person acquiring it for a qualifying purpose or as scrap, and any appropriation of it to a purpose other than a qualifying purpose.

(3)The relevant period in relation to any such event as aforesaid shall be three years, except that in relation to a sale or transfer falling within paragraph (d), or a sale, transfer or other dealing falling within paragraph (e), of the last foregoing sub-paragraph the relevant period shall be five years.

(4)Where an investment allowance in respect of any expenditure is withheld of withdrawn under this paragraph otherwise than by reason of a sale or transfer, such initial allowance (if any) as might have been made in respect of that expenditure but for section sixteen of this Act shall be made.

2Where an investment allowance is made or falls to be made in respect of expenditure on machinery or plant, and the machinery or plant is sold by the person incurring the expenditure or an associate of his, then if either—

(a)the buyer is an associate of the person incurring the expenditure; or

(b)it appears with respect to the sale either—

(i)that it is one in contemplation of which the expenditure was incurred; or

(ii)that the sole or main benefit which, apart from this paragraph, might have been expected to accrue to the parties or any of them would have been or have derived from the allowances (whether investment allowances or initial allowances) obtained or to be obtained in respect of the machinery or plant sold or any machinery or plant by which it is or is to be replaced;

the buyer shall not be entitled to an initial allowance, unless the investment allowance is withheld or withdrawn under the foregoing paragraph.

3(1)The person incurring any expenditure in respect of which an investment allowance has been made and has not been withdrawn shall give notice to the surveyor, if to his knowledge any of the following events occurs at any time before the expiration of the three years beginning with the date when the expenditure was incurred, that is to say.—

(a)the property in respect of which it is incurred is sold by him or an associate of his to a person not resident in the United Kingdom, or the property being situated outside the United Kingdom is sold by him or an associate of his to any person; or

(b)the property is appropriated by him or an associate of his to a purpose other than a qualifying purpose; or

(c)where the property is a road vehicle, there is any sale, transfer or appropriation of it which falls within paragraph (f) of sub-paragraph (2) of paragraph 1 of this Schedule.

(2)Any notice of a sale or transfer given under the foregoing sub-paragraph shall state the name and address of the person to whom the sale or transfer is made.

(3)It shall be the duty of persons incurring any such expenditure as aforesaid, of persons to whom the property representing any such expenditure is sold or transferred, and of the personal representatives of any such person, on being required to do so by the surveyor, to give the surveyor all such information as he may require, and as they have or can reasonably obtain, about any sale or transfer of the property representing the expenditure or about any other dealing with the property.

(4)Any person who, without reasonable cause, fails to comply with this paragraph shall be liable to a penalty equal to twenty pounds plus three times the amount of the investment allowance made in respect of the expenditure in question.

4(1)All such additional assessments and adjustments of assessments shall be made as may be necessary for or in consequence of the withdrawal of an investment allowance or the substitution therefor of an initial allowance under this Schedule, and may be so made at any time.

(2)In the case of the death of a person who, if he had not died, would, under the provisions of this Schedule, have become chargeable to income tax for any year, the tax which would have been so chargeable shall be assessed and charged upon his executors or administrators and shall be a debt due from and payable out of his estate.

5(1)For the purposes of this Part of this Schedule—

(a)" chargeable purpose" means the purpose of putting the property to a use such that profits or income accrue or are intended to accrue therefrom and will be chargeable to tax;

(b)" qualifying purpose" means the purpose of putting the property to such a use as aforesaid, not being a use such that, if the property was or had been intended for that use when the expenditure was incurred, no investment allowance should have been made in respect of the expenditure;

(c)an act shall be deemed to be done by an associate of the person incurring the expenditure—

(i)if it is done by a body of persons which is at the time of the act under the control of the person incurring the expenditure; or

(ii)if the expenditure was incurred by a body of persons which either is at the time of the act or was when the expenditure was incurred under the control of the person doing the act; or

(iii)if the expenditure was incurred by one body of persons and the act is done by another, and the one doing the act is at the time under the control of the same person as the other either is at that time or was when the expenditure was incurred;

or if it is done by a person to whom the property was transferred by the person incurring the expenditure or an associate of his and it appears that the transfer was made in contemplation of the act being done.

(2)In the foregoing sub-paragraph " body of persons " includes a partnership, and " control" has the meaning assigned to the word by subsection (1) of section three hundred and thirty-three of the Income Tax Act, 1952.

Part II

Amendments of ss. 292 and 296 of the Income Tax Act, 1952

6In subsection (1) of section two hundred and ninety-two of the Income Tax Act, 1952 (which provides for balancing allowances and balancing charges in respect of machinery and plant), for the words " in the case of any machinery or plant in respect of which an initial allowance or an annual allowance has been made for any year of assessment to a person carrying on a trade " there shall be substituted the words

in the case of any machinery or plant belonging to a person carrying on a trade and provided or used for the purposes of the trade.

7In subsection (1) of section two hundred and ninety-six of that Act (which relates to the replacement of machinery or plant by other machinery or plant, and in sub-paragraph (iii) of paragraph (b) directs that for certain purposes the initial allowance granted in respect of the latter machinery or plant shall be deemed to be increased by a specified amount) there shall be added at the end of that sub-paragraph the words

or, if no initial allowance is granted, there shall be deemed to have been made an initial allowance equal to that amount.

THIRD SCHEDULEProvisions supplementary to s. 17 (company reconstructions, etc., without change of ownership)

1(1)In this Schedule—

(a)" the principal section " means section seventeen of this Act;

(b)" relevant change " means a change to which subsection (1) or (2) of the principal section applies in the persons engaged in carrying on a trade, and includes an event treated as such a change by subsection (3) of the principal section.

(2)Where a trade is to be treated under any provision of the Income Tax Acts as being permanently discontinued, and a new trade set up and commenced, on the occurrence of any event (whether before or after the commencement of this Act), it shall be so treated for the purposes of this Schedule.

2(1)Subject to the following provisions of this Schedule, for any year of assessment in which there is a relevant change tax in respect of the trade shall be assessed and charged separately on those engaged in carrying on the trade before the change, and those so engaged after it; but the amount On which tax is chargeable shall be computed as if there had been no such change in that year and shall be apportioned as may be just.

(2)If after a relevant change, but before the end of the year of assessment following that in which the change occurs, there is a permanent discontinuance of the trade, then on that discontinuance section one hundred and thirty of the Income Tax Act, 1952, shall apply, as respects any period before the relevant change, to the persons charged or chargeable for that period as it would apply if no relevant change had taken place and they had been charged accordingly for the subsequent period up to the discontinuance.

(3)If a relevant change occurs in either of the two years of assessment next after the year of assessment in which a trade is set up and commenced, subsection (3) of section one hundred and twenty-nine of the Income Tax Act, 1952 (which provides that on a change in a partnership the notices which may be given under that section are to be signed by the persons engaged in carrying on the trade after the change as well as before), shall apply in relation to the relevant change whether or not it is such a change as is described in that subsection.

3(1)A person engaged in carrying on the trade after a relevant change shall be entitled to relief under section three hundred and forty-two of the Income Tax Act, 1952, or subsection (3) of section fifteen of the Finance Act, 1953 (which relate to the carry forward of trade losses), as for a loss sustained by him in carrying on the trade, for any amount for which a company ceasing on that change to be so engaged would have been entitled to claim relief as aforesaid if the company had continued to be so engaged:

Provided that this sub-paragraph shall not apply where immediately before the relevant change the company ceasing to be so engaged was carrying on the trade in partnership with a person who continues to be so engaged after the change.

(2)Where immediately after a relevant change the trade is carried on by two or more persons in partnership, any amount for which they are entitled to claim relief by virtue of the foregoing sub-paragraph shall be divided between them in the shares in which they are then entitled to the profits of the trade.

4There shall be made to or on the persons from time to time carrying on the trade after a relevant change all such allowances and charges under Parts X and XI of the Income Tax Act, 1952, as would, if the trade had at all times since the date of its commencement been carried on by the same person, have fallen to be made to or on him, and the amount of any such allowance or charge shall be computed as if they had been carrying on the trade at all times since that date, and as if everything done to or by their predecessors in carrying it on had been done to or by them; but no sale or transfer made to any such persons on a relevant change by their immediate predecessors of assets in use for the purpose of the trade shall be treated as giving rise to any such allowance or charge.

5(1)Where, immediately before a relevant change, the trade is being carried on by a company otherwise than in partnership with a person continuing to be engaged in carrying it on immediately after the change, and any person engaged in carrying on the trade immediately after the change sustains a terminal loss therein (within the meaning of section eighteen of this Act) on a subsequent discontinuance of the trade, relief in respect of that terminal loss (so far as it is not otherwise relieved) may be given under the said section eighteen for the period before the change to the person carrying on the trade immediately before the change as if he had been the person sustaining the terminal loss; and, if there is more than one person carrying on the trade immediately before the change, the terminal loss shall be divided between them in the shares in which they are then entitled to the profits of the trade.

(2)Where the trade is permanently discontinued less than twelve months after a relevant change, relief may be given under the said section eighteen to a person engaged in carrying on the trade before the relevant change and not after, and the reference in paragraph (c) of subsection (7) of that section to a time immediately before the discontinuance shall in relation to such a person be taken as a reference to the time immediately before the relevant change.

(3)In a case to which sub-paragraph (2) of this paragraph applies, subsection (5) of the said section eighteen shall apply in relation to a person engaged in carrying on the trade before the relevant change but not after, or after but not before, as if the period mentioned in paragraph (d) of that subsection were restricted to the time for which he was so engaged and as if the amount of the allowances mentioned in paragraph (b) thereof were similarly apportioned according to the time (if any) for which he was engaged in carrying on the trade in the year of assessment in which it was permanently discontinued.

6Section one hundred and forty-three of the Income Tax Act, 1952 (which provides for the valuation of trading stock on a discontinuance of a trade), shall apply in relation to a relevant change as it would have applied but for the operation of subsections (1) and (2) of the principal section.

7(1)There shall be made such additional assessments, reductions of assessments or repayments of tax as may in any case be required in order to give effect to the principal section and this Schedule.

(2)In the case of the death of a person who, if he had not died, would have become chargeable to income tax for any year by virtue of the principal section, the tax which would have been so chargeable shall be assessed and charged upon his executors or administrators and shall be a debt due from and payable out of his estate.

(3)Any of the persons engaged in carrying on the trade at any time in the period beginning with a relevant change to which subsection (1) of the principal section applies (whether or not by virtue of subsection (3)), and ending with the year of assessment following that in which the conditions for the said subsection (1) to apply to the change are first satisfied, shall be liable for tax assessed in respect of the trade—

(a)under any additional assessment made by virtue of this paragraph for a part of the year of assessment in which the relevant change occurs falling before that change, and

(b)under any assessment for any part of the said period beginning with the relevant change.

8Subsection (1) of section three hundred and twenty-nine of the Income Tax Act, 1952 (which relates to procedure on apportionments under Part X of that Act), shall apply to any apportionment under the principal section or this Schedule as it applies to an apportionment under the said Part X.

FOURTH SCHEDULEProvisions supplementary to s. 18 (right to carry back loss sustained in last year of business)

1The following provisions of the Income Tax Act, 1952, relating to the computation of losses or of profit or loss for the purposes of the right to carry losses forward under section three hundred and forty-two of that Act, that is to say, sections three hundred and forty-five, four hundred and twenty-eight, four hundred and thirty-one and four hundred and thirty-six shall apply to the computation thereof for any purpose of section eighteen of this Act (hereafter in this Schedule referred to as " the principal section ") as they apply to the computation thereof for the corresponding purpose of that section.

2Where a trade, profession or vocation is being carried on by any persons in partnership immediately before it is permanently discontinued, relief given to one of them on the discontinuance under the principal section shall not, in relation to a claim made by another of them by virtue of subsection (2) of section nineteen of the Finance Act, 1953 (which enables relief to be given after a discontinuance in certain circumstances for capital allowances not effective before the discontinuance), be taken to affect the non-effective amount of any allowances within the meaning of the said subsection (2).

3Subsection (8) of section twenty of the Finance Act, 1953 (which contains provision for adjusting relief given under section three hundred and forty-one of the Income Tax Act, 1952, in respect of a company's loss where the loss is made good by a subvention payment from another company), shall apply in relation to the principal section as it applies in relation to the said section three hundred and forty-one.

4Where, on the permanent discontinuance of a trade which consists of or includes the working of a mine, oil well or other source of mineral deposits within the meaning of Chapter III of Part X of the Income Tax Act, 1952, a claim for relief is made both under the principal section and under subsection (3) of section three hundred and twenty-three of that Act (which enables a balancing allowance falling to be made in the last year of such a trade to be carried back to previous years in certain circumstances), the balancing allowance in respect of which the claim is made under the said subsection (3) shall be left out of account for the purposes of subsection (5) of the principal section, but relief under the principal section shall be given in priority to relief under the said subsection (3).

5Subsection (2) of section three hundred and fifty of the Income Tax Act, 1952 (which, among other things, provides that annual payments made out of dividends affected by double taxation relief shall be deemed to be paid out of profits or gains not brought into charge to tax), shall not affect the operation of subsection (4) of the principal section in relation to any such annual payment; and the said subsection (4) shall have effect in relation to any share or loan interest to which subsection (1) of section four hundred and forty-three (which relates to industrial and provident societies) of the said Act applies as if it had been treated as not falling within section four hundred and forty-two of that Act and had been dealt with accordingly.

6The provisions of the Sixth Schedule to the Income Tax Act, 1952, shall apply to any claim under the principal section:

Provided that—

(a)any such claim shall be made in such form as the Commissioners of Inland Revenue may direct, and shall be delivered to the surveyor; and

(b)where the surveyor objects to any such claim, it shall be heard and determined by the Commissioners concerned in like manner as in the case of an appeal against an assessment under Schedule D, and the provisions of that Act relating to the statement of a case for the opinion of the High Court on a point of law shall apply; and

(c)any such claim to which objection is made shall, if the claimant so elects when he makes the claim, be heard and determined by the Special Commissioners, and paragraph (b) of this proviso shall have effect accordingly.

FIFTH SCHEDULEAmendments consequential on abolition of permanent annual charge for National Debt

1In subsection (5) of section four of the Bank Act, 1892 (which relates to the sums payable to the Banks of England and Ireland for the management of the National Debt), for the words " payable out of the permanent annual charge for the National Debt" there shall be substituted the words

charged on and issued out of the Consolidated Fund.

2In section two of the Government Annuities Act, 1929, for the references to annuities for a certain term of years payable as part of the permanent annual charge for the National Debt and to perpetual annuities so payable there shall respectively be substituted references to annuities for a certain term of years charged directly on the Consolidated Fund and to perpetual annuities so charged.

3In section forty-eight of the Finance Act, 1930 (which provides that a sum equal to the deficit in any financial year shall be issued out of the Consolidated Fund in the following year and applied in the same way as the New Sinking Fund (1928)), for the reference to the New Sinking Fund (1928) there shall be substituted a reference to the old sinking fund.

4Any enactment which provides for sums issued out of the Consolidated Fund to be applied in whole or in part to the payment of interest which would, apart from that provision, have fallen to be paid out of the permanent annual charge for the National Debt (including any such enactment contained in an Act of the same Session as this Act, passed at the same time as or after this Act) shall have effect as if it provided for those sums to be applied to the like extent towards meeting such part of the annual charges for the National Debt as represents interest.

SIXTH SCHEDULEEnactments Repealed

Session and ChapterShort TitleExtent of Repeal
29 & 30 Vict. c 39.The Exchequer and Audit Departments Act, 1866.Section twelve; in section thirteen the words "if satisfied of the correctness thereof", the words from " not exceeding " to " supplemental credits", the words " the growing produce of " and the words " and not included in the aforesaid quarterly account ".
38 & 39 Vict. c. 45.The Sinking Fund Act, 1875.In section five, the words " and advances made by the Bank of England or the Bank of Ireland in pursuance of section twelve of the Exchequer and Audit Act, 1866"; section seven, so far as relates to the new sinking fund.
9 & 10 Geo. 5. c. 32.The Finance Act, 1919.In section ten, the word " chicory ".
18 & 19 Geo. 5. c. 17.The Finance Act, 1928.Section twenty-three.
24 & 25 Geo. 5. c. 32.The Finance Act, 1934.Subsection (4) of section twenty-three.
1 Edw. 8 & 1 Geo. 6. c. 54.The Finance Act, 1937.In section four, in subsection (1) the words "to which this section applies" and subsection (4).
2 & 3 Geo. 6. c. 117.The National Loans Act, 1939.Subsection (4) of section three.
3 & 4 Geo. 6. c. 29.The Finance Act, 1940.In section fifty-five (as respects deaths occurring after the commencement of this Act), subsection (1) from " or " in paragraph (a) to the end of paragraph (c), and in subsection (3), paragraph (b), the word " or " at the end of paragraph (a), and the words " or capacity ".
9 & 10 Geo. 6. c. 27.The Bank of England Act, 1946.Paragraph 5 of the First Schedule.
9 & 10 Geo. 6. c. 59.The Coal Industry Nationalisation Act, 1946.Subsection (4) of section thirty-three.
9 & 10 Geo. 6. c. 64.The Finance Act, 1946.As respects deaths occurring after the commencement of this Act, paragraph 3 of Part III of the Tenth Schedule.
9 & 10 Geo. 6. c. 82.The Cable and Wireless Act, 1946.Paragraph 4 of the Second Schedule.
10&11Geo.6. c. 35.The Finance Act, 1947.Section fifty, as respects estate duty on a death occurring after the commencement of this Act.
11 & 12 Geo. 6. c. 49.The Finance Act, 1948.The Seventh Schedule.
14 & 15 Geo. 6. c. 43.The Finance Act, 1951.Section three.
15 & 16 Geo. 6 & 1 Eliz. 2. c. 10.The Income Tax Act, 1952.Subsections (2) and (3) of section thirty-four; in subsection (2) of section sixty-seven, the words " the clerk to the Commissioners shall transmit the books of assessment to the surveyor and", and the proviso.
15 & 16 Geo. 6 & 1 Eliz. 2. c. 33.The Finance Act, 1952.In section two, in subsection (1) the words from " of which the lowest " to the end of the subsection, and subsections (6) and (7); the First Schedule.

Table of Statutes referred to in this Act

Short TitleSession and Chapter
Exchequer and Audit Departments Act, 186629 & 30 Vict. c. 39.
Sinking Fund Act, 187538 & 39 Vict. c. 45.
Bank Act, 189255 & 56 Vict. c. 48.
Finance Act, 189457 & 58 Vict. c. 30.
Finance Act, 19144 & 5 Geo. 5. c. 10.
Finance (New Duties) Act, 19166 & 7 Geo. 5. c. 11.
Finance Act, 19199 & 10 Geo. 5. c. 32.
Safeguarding of Industries Act, 192111 & 12 Geo. 5. c. 47.
Finance Act, 192313 & 14 Geo. 5. c. 14.
Finance Act, 192414 & 15 Geo. 5. c. 21.
Finance Act, 192515 & 16 Geo. 5. c. 36.
Finance Act, 192616 & 17 Geo. 5. c. 22.
Finance Act, 192818 & 19 Geo. 5. c. 17.
Rating and Valuation (Apportionment) Act, 192818 & 19 Geo. 5. c. 44.
Government Annuities Act, 192919 & 20 Geo. 5. c. 29.
Finance Act, 193020 & 21 Geo. 5. c. 28.
Import Duties Act, 193222 & 23 Geo. 5. c. 8.
Finance Act, 193222 & 23 Geo. 5. c. 25.
Finance Act, 193323 & 24 Geo. 5. c. 19.
Finance Act, 19371 Edw. 8 & 1 Geo. 6. c. 54.
Finance Act, 19381 & 2 Geo. 6. c. 46.
Finance Act, 19403 & 4 Geo. 6. c. 29.
Finance (No. 2) Act, 19403 & 4 Geo. 6. c. 48.
Finance Act, 19414 & 5 Geo. 6. c. 30.
Finance Act, 19447 & 8 Geo. 6. c. 23.
Finance Act, 19469 & 10 Geo. 6. c. 64.
Companies Act, 194811 & 12 Geo. 6. c. 38.
Finance Act, 194811 & 12 Geo. 6. c. 49.
Finance Act, 194912, 13 & 14 Geo. 6. c. 47.
International Organisations (Immunities and Privileges) Act, 195014 Geo. 6. c. 14.
Finance Act, 195014 Geo. 6. c. 15.
Finance Act, 195114 & 15 Geo. 6. c. 43.
Income Tax Act, 195215 & 16 Geo. 6&lEliz. 2. c. 10.
Finance Act, 195215&16Geo.6&l Eliz. 2. c. 33.
Customs and Excise Act, 195215&16Geo.6&lEliz. 2. c. 44.
Finance Act, 19531 & 2 Eliz. 2. c. 34.

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