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Finance Act 1939

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E+W+S+N.I.

Finance Act 1939

1939 CHAPTER 41 2 and 3 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.

[28th July 1939]

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Extent Information

E1For the extent of this Act see s. 38(7)

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. Some provisions came into force at specific times of day.

Parts I—IVE+W+S+N.I.

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)

5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3E+W+S+N.I.

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Amendments (Textual)

6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4E+W+S+N.I.

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Amendments (Textual)

7, 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5E+W+S+N.I.

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Amendments (Textual)

9, 10.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6E+W+S+N.I.

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Amendments (Textual)

11, 12.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7E+W+S+N.I.

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Amendments (Textual)

13–19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8E+W+S+N.I.

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Amendments (Textual)

20–28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9E+W+S+N.I.

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Amendments (Textual)

29–31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10E+W+S+N.I.

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Amendments (Textual)

F10Ss.29–31 repealed with saving by Finance Act 1975(c.7),ss. 50, 52(2), Sch.13 Pt. I

Part VE+W+S+N.I. National Debt

32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11E+W+S+N.I.

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Amendments (Textual)

33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12E+W+S+N.I.

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Amendments (Textual)

34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13E+W+S+N.I.

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Amendments (Textual)

35 Provisions as to Government stock.E+W+S+N.I.

(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14

(2)A warrant given by the Bank for the payment of any cash bonus payable on behalf of His Majesty’s Government in consideration of any offer made for the exchange of any Government stock shall be deemed to be a cheque within the meaning of the M1Bills of Exchange Act 1882, . . . F15

(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16

(4)In this section the expressions “Government stock” and “the Bank” have the same meaning as they have for the purposes of Part V of the M2Finance Act 1921.

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Amendments (Textual)

Marginal Citations

PART VIE+W+S+N.I. Miscellaneous

36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17E+W+S+N.I.

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Amendments (Textual)

37

(1)–(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18

(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19

(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20

(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21

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Amendments (Textual)

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

(1)This Act may be cited as the Finance Act 1939.

(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22

(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23

(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24

(5)Any reference in this Act to any other enactment shall, unless the contrary is expressly provided or the context otherwise requires, be construed as a reference to that enactment as amended by any subsequent enactment, including this Act.

(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F25

(7)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.

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Amendments (Textual)

F26F26SCHEDULES 1, 2E+W+S+N.I.

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Amendments (Textual)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F26

F27F27SCHEDULE 3E+W+S+N.I.

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Amendments (Textual)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F27

F28F28SCHEDULE 4E+W+S+N.I.

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Amendments (Textual)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F28

F29F29SCHEDULE 5E+W+S+N.I.

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Amendments (Textual)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F29

F30F30SCHEDULES 6, 7E+W+S+N.I.

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Amendments (Textual)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F30

F31F31SCHEDULE 8E+W+S+N.I.

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Amendments (Textual)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F31

F32F32SCHEDULE 9E+W+S+N.I.

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Amendments (Textual)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F32

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