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.
[10th July 1935]X1
Extent Information
E1Act: for application to Northern Ireland see s. 35(6)
Editorial Information
X1General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) but not against each Act
Modifications etc. (not altering text)
C1Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3
C2General amendments to Act made by Taxes Management Act 1970 (c. 9, SIF 63:1), s. 41A(7) (as added by Finance Act 1990 (c. 29, SIF 63:1), s. 95(1)(2), British Telecommunications Act 1981 (c. 38, SIF 96), s. 82(2)(7); Telecommunications Act 1984 (c. 12, SIF 96), s. 72(3); Finance Act 1984 (c. 43, SIF 63:1), ss. 82(6), 85(2), 89(1)(7), 96(1)(7), 98(7), Sch. 9 para. 3(2)(9), Sch. 16 paras. 6, 12 and Finance Act 1985 (c. 54, SIF 63:1), ss. 72(1), 74(5), Sch. 23 para. 15(4), S.I. 1987/530, regs. 11(2), 13(1), 14, Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), ss. 4, 6, 7, 9, 32, 34, 78, 134, 135, 141, 142, 185, 191, 193, 194, 195, 200, 203, 209, 212, 213, 219, 247, 253, 272, 287, 314, 315, 317, 318, 325, 326, 327, 345, 350, 351, 368, 375, 381, 397, 414, 432, 440, 442, 446, 458, 460, 461, 463, 463(2)(3) (as added by Finance Act 1990 (c. 29, SIF 63:1), s. 50(2) ), 468, 474, 475, 486, 490, 491, 503, 511, 518, 524, 532, 544, 550, 556, 558, 569, 572, 582, 595, 601, 613, 617, 619, 621, 639, 656, 660, 663, 676, 689, 691, 694, 700, 701, 714, 716, 739, 743, 754, 763, 776, 780, 781, 782, 787, 789, 811, 828, 829, 832, 833, 834, 835, 837, 838, 839, 840, 841, 842, Sch. 2 para. 5, Sch. 4 para. 5, Sch. 13 para. 10, Sch. 16 para. 10, Sch. 21 para. 6, Sch. 26 para. 1, Sch. 27 para. 20, Finance Act 1988 (c. 39, SIF 63:1), ss. 66, 127(1)(6), Sch. 12 para. 6, Capital Allowances Act 1990 (c. 1, SIF 63:1), ss. 28(1), 68(8), 74, 82, 83(5), 148(5), 163(4), 164(2), S.I. 1990/627 and Finance Act 1990 (c. 29, SIF 63:1), s. 25(10)
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.
Textual Amendments
F1S. 1 repealed by Finance Act 1952 (c. 33), s. 76(8), Sch. 14 Pt. II
Textual Amendments
F2S. 2 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I
Textual Amendments
F4S. 5 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I
Textual Amendments
F6S. 7 repealed by Import Duties Act 1958 (c. 6), s. 16(4), Sch. 7
Textual Amendments
F8S. 9 repealed by Import Duties Act 1958 (c. 6), s. 16(4), Sch. 7
Textual Amendments
F9S. 10 repealed by Finance Act 1951 (c. 43), s. 44(9), Sch. 7
Textual Amendments
F10S. 11 repealed by Import Duties Act 1958 (c. 6), s. 16(4), Sch. 7
Textual Amendments
F11Ss. 12–16 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I
Textual Amendments
F12Ss. 17–26 repealed with saving by Income Tax Act 1952 (c. 10), s. 527, Sch. 25
Textual Amendments
F14Ss. 28–31 repealed by National Loans Act 1968 (c. 13), ss. 3(8), 24(2), Sch. 6 Pt. II
Textual Amendments
Textual Amendments
F16S. 33 repealed by Finance Act 1969 (c. 32), s. 61(6), Sch. 21 Pt. V
(1)The Summary Jurisdiction Acts (Northern Ireland) shall, notwithstanding any special provisions to the contrary contained in any enactment relating to His Majesty’s revenue under the control of the Commissioners of Inland Revenue . . . F17 apply to all informations, complaints, and other summary proceedings in Northern Ireland under or by virtue of any such enactment:
. . . F18
(2)A resident magistrate in Northern Ireland shall have power to reduce the amount of any pecuniary penalty which he has power to impose for an offence against any such enactment as aforesaid, notwithstanding that the amount of the penalty is prescribed by that enactment.
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19
(4)In this section the expression “Summary Jurisdiction Acts (Northern Ireland)” means the Summary Jurisdiction (Ireland) Acts and any Act of the Parliament of Northern Ireland, whether passed before or after the date on which this section comes into operation, amending those Acts.
(5)(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20
Textual Amendments
F17Words repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
F18Proviso repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
F19S. 34(3) repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I
Modifications etc. (not altering text)
(1)This Act may be cited as the Finance Act, 1935.
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22
(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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21
(6)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.
(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23
Textual Amendments
F21S. 35(2)(5) repealed by Import Duties Act 1958 (c. 6), s. 16(4), Sch. 7
Modifications etc. (not altering text)
C4Unreliable marginal note
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Textual Amendments
F24Sch. 1 repealed by Finance (No. 2) Act 1940 (c. 48), s. 42(8), Sch. 10 and Theft Act 1968 (c. 60), s. 33(3)
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Textual Amendments