Finance Act 1939
1939 c.41
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]
For the extent of this Act see s. 38(7)
Act 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—IV

1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 1, 2 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 3, 4 repealed by Import Duties Act 1958 (c. 6), Sch. 7

5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 5 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 6 repealed by Finance (No. 2) Act 1940 (c. 48), Sch. 10

7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 7, 8 repealed by Import Duties Act 1958 (c. 6), Sch. 7

9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 9, 10 repealed by Vehicles (Excise) Act 1949 (c. 89), Sch. 7

11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 11, 12 repealed by Statute Law Revision Act 1950 (c. 6)

13–19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 13–19 repealed by Income Tax Act 1952 (c. 10), Sch. 25

20–28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 20–28 repealed by Finance Act 1939 (c.109),s.20

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Ss.29–31 repealed with saving by Finance Act 1975(c.7),ss. 50, 52(2), Sch.13 Pt.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

Part V National Debt

32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 32 repealed by Statute Law Revision Act 1966 (c. 5)

33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 33 repealed by Statute Law Revision Act 1950 (c. 6)

34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 34 repealed by Statute Law Revision Act 1959 (c. 68)

35 Provisions as to Government stock.
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 35(1) repealed by Finance Act 1942 (c. 21), Sch. 11 Pt. III
(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 Bills of Exchange Act 1882, . . .
1882 c. 61.
Words repealed by Statute Law (Repeals) Act 1976 (c. 16), Sch. 1 Pt. XVIII
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 35(3) repealed by National Debt Act 1958 (7 & 8 Eliz. 2 c. 6), Sch.
(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 Finance Act 1921.
1921 c. 32.

PART VI Miscellaneous

36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 36 repealed by Finance Act 1965 (c. 25), Sch. 22 Pt. V

37
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 37(1)–(3) repealed by Finance Act 1976 (c. 40), Sch. 15 Pt. VI
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 37(4) repealed (1.8.1970) by Finance Act 1970 (c. 24), Sch. 8 Pt. IV
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 37(5) repealed (1.8.1963) by Finance Act 1963 (c. 25), Sch. 14 Pt. IV
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 37(6) repealed by Finance Act 1976 (c. 40), Sch. 15 Pt. VI

38 Short title, construction and extent.
(1) This Act may be cited as the Finance Act 1939.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 38(2) repealed by Import Duties Act 1958 (c. 6), Sch. 7
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 38(3) repealed by Statute Law Revision Act 1953 (2 & 3 Eliz. 2 c. 5)
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 38(4) repealed by Finance Act 1975 (c. 7), Sch. 13 Pt. I
(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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 38(6) repealed by Statute Law (Repeals) Act 1986 (c.12), s. 1(1), Sch. 1 Pt. III
(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.
SCHEDULES 1, 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schs. 1, 2 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
SCHEDULE 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sch. 3 repealed by Import Duties Act 1958 (c. 6), Sch. 7
SCHEDULE 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sch. 4 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
SCHEDULE 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sch. 5 repealed by Finance (No. 2) Act 1940 (c. 48), Sch. 10
SCHEDULES 6, 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schs. 6, 7 repealed by Import Duties Act 1958 (c. 6), Sch. 7
SCHEDULE 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sch. 8 repealed by Vehicles (Excise) Act 1949 (c. 89), Sch. 7
SCHEDULE 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sch. 9 repealed by Finance (No. 2) Act 1939 (c. 109), s. 20