Finance Act 1939

Parts I—IV E+W+S+N.I.

1, 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F1 Ss. 1, 2 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

3, 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2 E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F2 Ss. 3, 4 repealed by Import Duties Act 1958 (c. 6), Sch. 7

5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3 E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F3 S. 5 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4 E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F4 S. 6 repealed by Finance (No. 2) Act 1940 (c. 48), Sch. 10

7, 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5 E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F5 Ss. 7, 8 repealed by Import Duties Act 1958 (c. 6), Sch. 7

9, 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6 E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F6 Ss. 9, 10 repealed by Vehicles (Excise) Act 1949 (c. 89), Sch. 7

11, 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7 E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F7 Ss. 11, 12 repealed by Statute Law Revision Act 1950 (c. 6)

13–19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8 E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F8 Ss. 13–19 repealed by Income Tax Act 1952 (c. 10), Sch. 25

20–28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9 E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F9 Ss. 20–28 repealed by Finance Act 1939 (c.109),s.20

29–31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10 E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F10 Ss.29–31 repealed with saving by Finance Act 1975(c.7),ss. 50, 52(2), Sch.13 Pt. I

Part V E+W+S+N.I. National Debt

32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11 E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F11 S. 32 repealed by Statute Law Revision Act 1966 (c. 5)

33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12 E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F12 S. 33 repealed by Statute Law Revision Act 1950 (c. 6)

34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13 E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F13 S. 34 repealed by Statute Law Revision Act 1959 (c. 68)

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 M1 Bills 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 M2 Finance Act 1921.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F14 S. 35(1) repealed by Finance Act 1942 (c. 21), Sch. 11 Pt. III

F15 Words repealed by Statute Law (Repeals) Act 1976 (c. 16), Sch. 1 Pt. XVIII

F16 S. 35(3) repealed by National Debt Act 1958 (7 & 8 Eliz. 2 c. 6), Sch.

Marginal Citations

M1 1882 c. 61.

M2 1921 c. 32.

PART VI E+W+S+N.I. Miscellaneous

36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17 E+W+S+N.I.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F17 S. 36 repealed by Finance Act 1965 (c. 25), Sch. 22 Pt. V

37

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

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

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

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

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F18 Ss. 37(1)–(3) repealed by Finance Act 1976 (c. 40), Sch. 15 Pt. VI

F19 Ss. 37(4) repealed (1.8.1970) by Finance Act 1970 (c. 24), Sch. 8 Pt. IV

F20 Ss. 37(5) repealed (1.8.1963) by Finance Act 1963 (c. 25), Sch. 14 Pt. IV

F21 S. 37(6) repealed by Finance Act 1976 (c. 40), Sch. 15 Pt. VI

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.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F22 S. 38(2) repealed by Import Duties Act 1958 (c. 6), Sch. 7

F23 S. 38(3) repealed by Statute Law Revision Act 1953 (2 & 3 Eliz. 2 c. 5)

F24 S. 38(4) repealed by Finance Act 1975 (c. 7), Sch. 13 Pt. I

F25 S. 38(6) repealed by Statute Law (Repeals) Act 1986 (c.12), s. 1(1), Sch. 1 Pt. III