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Finance Act 1930

Status:

This is the original version (as it was originally enacted).

  1. Introductory Text

  2. Part I Customs and Excise

    1. 1.Increased excise duty on beer

    2. 2.Increased customs duties on beer

    3. 3.Annual value of premises in London for purpose of duty on excise licences

    4. 4.Abolition of duties on bookmakers' certificates and entry certificates

    5. 5.Abolition of customs duties under Part II of 11 & 12 Geo.5 c.47

    6. 6.Amendment with respect to duties on licences for mechanically propelled vehicles

    7. 7.Relief from duty in case of hydrocarbon oil used on board lifeboats

  3. Part II Income Tax

    1. Charge and Rates of Tax

      1. 8.Income tax for 1930-31

      2. 9.Alteration of higher rates of income tax for 1929-30

    2. Miscellaneous

      1. 10.Amendment of s. 40 (2) of Finance Act, 1927

      2. 11.Amendment as to relief in respect of life insurance premiums

      3. 12.Deduction of tax

      4. 13.Interest on loans used for payment of premiums, &c, not to be allowed as deduction for supertax purposes

      5. 14.Amendment of s. 34 of Finance Act, 1926

      6. 15.Provision as to computation of profits and gains for purpose of charge to tax in two years next after the year in which trade, &c, set up or commenced

      7. 16.Amendment of Rule 11 of Rules applicable to Cases I and II of Schedule D

      8. 17.Relief from double taxation on certain profits arising through an agency

      9. 18.Computation of amount of copyright royalties taxed by deduction

      10. 19.Amendment of s. 32 of 11 & 12 Geo. 5. c. 32

      11. 20.Exemption from income tax of income arising from office or employment of consul or official agent

      12. 21.Relief in respect of unoccupied tenements in houses let in different tenements

      13. 22.Applications by spouses for separate assessment to income tax or surtax to have effect until revoked

      14. 23.Power of special commissioners to obtain copies of registers of securities

      15. 24.Provision as to collection of tax where appeal pending against assessment

      16. 25.Amendment of law relating to summary recovery of income tax

      17. 26.Limitation on amount of sur-tax payable in respect of total income of individual dying within year of assessment

    3. Valuation, Parishes for Purposes of Assessment Values in London, &c

      1. 27.Valuation for purposes of Schedules A and B to be made quinquennially in Great Britain

      2. 28.Provisions for expediting in England, valuations and assessments for years of revaluation

      3. 29.Parishes for purposes of assessment in England

      4. 30.Appointment of general commissioners in Scotland

      5. 31.Annual value of property in London for purposes of income tax

      6. 32.Provisions with respect to returns, copies of valuation lists and tax assessments in London

  4. Part III Estate Duty

    1. Rates of Estate Duty

      1. 33.Amended rates of estate duty

    2. Companies

      1. 34.Estate duty where property of deceased has been transferred to a company

      2. 35.Estate duty where property in which deceased had a life-interest is transferred to a company

      3. 36.Charge of duty and powers of recovery

      4. 37.Valuation of shares in certain companies

      5. 38.Interpretation

    3. Miscellaneous

      1. 39.Death duties on property subject to an annuity which has been surrendered

      2. 40.Exemption from death duties of objects of national, scientific, historic or artistic interest

  5. Part IV Stamps

    1. 41.Amendment of s.55 of 17 & 18 Geo.5 c.10

    2. 42.Relief from transfer stamp duty in case of transfer of property as between associated companies

    3. 43.Abolition of stamp duty on copies and extracts of probate, letters of administration, and confirmation

    4. 44.Exemption from stamp duty on receipts

    5. 45.Remission of stamp duty in respect of capital of certain companies

  6. Part V National Debt

    1. 46.Transfer of sums from Rating Relief Suspense Account to Exchequer

    2. 47.Temporary additions to New Sinking Fund

    3. 48.Provision in the case of deficit in any year for redemption in the next year of a corresponding amount of debt

    4. 49.Amendment of Part VII of National Debt Act, 1870

    5. 50.Amendment of s.37 of Finance Act, 1917

  7. Part VI Miscellaneous and General

    1. 51.Bank for International Settlements to be exempt from taxation

    2. 52.Amendment of s.38 of 8 & 9 Geo.5 c.15

    3. 53.Construction, short title, application and repeal

    1. FIRST SCHEDULE

      Procedure in connection with the Determination of Annual Values of Properties for the Purposes of Assessment for a Year of Revaluation

    2. SECOND SCHEDULE

      Scale of Rates of Estate Duty

    3. THIRD SCHEDULE

      1. PART I Enactments repealed as from 1st November, 1930

      2. Part II Enactments repealed as from 6th April, 1931

      3. Part III Enactments repealed as from 6th April, 1932

      4. Part IV Enactments repealed as from the commencement of this Act

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