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Revenue Act 1898

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E+W+S+N.I.

Revenue Act 1898

1898 CHAPTER 46 61 and 62 Vict

An Act for amending the Law relating to Customs and Inland Revenue and for other purposes connected with Finance.

[12th August 1898]X1

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Editorial Information

X1The text of ss. 1, 6 and 20 was taken from S.I.F. Group 40:3 (Customs and Excise: Import and Export Controls); ss. 9 and 20 from S.I.F. Group 99:5 (Public Finance and Economic Controls: Fees) and ss. 7, 10, 12 and 20 from S.I.F. Group 114 (Stamp Duty); provisions omitted from S.I.F. have been dealt with as referred to in other commentary.

Commencement Information

I1Act wholly in force at Royal Assent.

Part IE+W+S+N.I. Customs

[F11 Prohibitions and restrictions.E+W+S+N.I.

[F2The importation [F3from a place outside the British Islands and the member States]of the following articles is prohibited], that is to say:—

(i) . . . F4

(ii)Any advertisement or other notice of, or relating to, the drawing or intended drawing of any lottery, which, in the opinion of [F5the Commissioners of Customs and Excise] is imported for the purpose of publication in the United Kingdom, in contravention of . . . F6 any . . . F6 Act relating to . . . F6 lotteries.]

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Amendments (Textual)

F1S. 1 repealed (so far as applying in the British Islands outside the U.K.) (21.12.1993) by 1993 c. 39, ss. 46(2), 64, sch.10; S.I. 1993/2632, art.3

F3Words in s. 1 inserted (21.12.1993) by 1993 c. 39, s. 46(1); S.I. 1993/2632, art.3

F6Word(s) repealed by S.I. 1985/1204, art. 187(4), Sch. 21

Modifications etc. (not altering text)

2—5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7E+W+S+N.I.

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Amendments (Textual)

6

(1) . . . F8

F9(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Amendments (Textual)

F9S. 6(2) repealed (21.12.1993) by 1993 c. 39, s. 64, sch.10; S.I. 1993/2632, art.3

Part IIE+W+S+N.I. Stamps

7 Amendments of 54 & 55 Vict. c. 38.E+W+S+N.I.

(1) . . . F10

(2)Any document referring to any Act or enactment repealed by the M1Stamp Act 1891, shall unless the context otherwise requires be construed to refer to that Act or the corresponding enactment in that Act.

(3) . . . F11

(4)The expression “instrument” in section nine of the M2Stamp Act 1891, includes any postal packet within the meaning of the [F12Postal Services Act 2000], and sub-section two of the said section is hereby repealed.

F13(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)Section twenty-four of the M3Stamp Duties Management Act 1891, is hereby declared to apply to affidavits and oaths as well as to statutory declarations.

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Amendments (Textual)

F12Words in s. 7(4) substituted (26.3.2001) by S.I. 2001/1149, art. 3(1), Sch. 1 para. 6

F13S. 7(5) repealed (27.7.1999 but with effect in relation to things done or omitted on or after 1.10.1999) by 1999 c. 16, s. 139, Sch. 20 Pt. V(3), Note

Marginal Citations

8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14E+W+S+N.I.

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Amendments (Textual)

Part IIE+W+S+N.I. Stamps

9 Recovery of fees under 31 & 32 Vict. c. 55.E+W+S+N.I.

The fees to be collected under the F15... M4Public Offices Fees Act 1879, shall be a debt due to the Crown and shall be recoverable in such manner and by such persons as the Treasury may direct, and if so directed as part of the Inland Revenue.

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Amendments (Textual)

Marginal Citations

10 Amendment of 54 & 55 Vict. c. 38. s. 22.E+W+S+N.I.

(1)Whenever the Commissioners of Inland Revenue give public notice in the London, Edinburgh, and [F16Belfast] Gazettes that the use of any die, as defined by the M5Stamp Duties Management Act 1891, has been discontinued, then, whether a new die has been provided or not, from and after any day to be stated in the notice (that day not being within one month after the notice is so published), that die shall not be a lawful die for denoting the payment of duty, and every instrument first executed by any person, or bearing date, after the day so stated in the notice, and stamped with duty denoted by the discontinued die, shall be deemed to be not duly stamped.

(2)The provisoes to section twenty-two of the M6Stamp Duties Management Act 1891, shall apply, subject to the necessary modifications, where a notice is published under this section in the same manner as they apply where a notice is published under that section.

(3) . . . F17

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Amendments (Textual)

F16Word substituted by virtue of S. R. & O. 1921/1804 (Rev. XVI, p. 967; 1921, p. 424), art. 7(a)

Marginal Citations

11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18E+W+S+N.I.

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Amendments (Textual)

12 Extension of certain sections of 54 & 55 Vict. c. 38, to paper used for excise licences.E+W+S+N.I.

Sections fourteen, fifteen, and sixteen of the Stamp Duties Management Act 1891 (which relate to frauds in connexion with the manufacture of paper), shall extend to paper used for excise licences, in like manner as if it were paper provided by the Commissioners of Inland Revenue for receiving the impression of a die.

13 Amendment of 54 & 55 Vict. c. 38, ss. 9, 10, & 12, as to time of making applications. E+W+S+N.I.

In the provisions of sections nine, ten, and twelve of the Stamp Duties Management Act, 1891, which deal with the periods within which applications under those sections must be made, the words “two years” shall be substituted for “six months”.

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Modifications etc. (not altering text)

C2The text of ss. 13 and 16 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

Part IIIE+W+S+N.I. Excise

14, 15.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19E+W+S+N.I.

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Amendments (Textual)

16 Provision as to note and fee under 3 & 4 Will. 4. c. 68. E+W+S+N.I.

(1)The note and fee required to be delivered and paid in pursuance of section ten of the Licensing (Ireland) Act, 1833, as amended by section fifteen of the Licensing Act (Ireland), 1874, by every person who obtains a licence for the sale of intoxicating liquor by retail in any house in Ireland, shall, if the house is situate in a county or borough where the offices of the clerk of the Crown and clerk of the peace have been united, be delivered and paid to the officer of inland revenue authorised to grant the licence immediately upon the grant of the licence, and the note shall be by him transmitted to the clerk of the Crown and peace.

(2)The provisions of section ten of the Licensing (Ireland) Act, 1833, imposing a penalty for the failure to deliver a note in conformity with this section, and that penalty may be recovered as an excise penalty.

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Modifications etc. (not altering text)

C3The text of ss. 13 and 16 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20E+W+S+N.I.

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Amendments (Textual)

Part IVE+W+S+N.I. Miscellaneous

18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21E+W+S+N.I.

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Amendments (Textual)

19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22E+W+S+N.I.

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Amendments (Textual)

20 Short title.E+W+S+N.I.

This Act may be cited as the Revenue Act 1898.

SCHEDULEE+W+S+N.I. . . . F23

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Amendments (Textual)

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