An Act to grant certain duties of Customs and Inland Revenue, to alter other duties, and to amend the Law relating to Customs and Inland Revenue and the National Debt, and to make other provision for the financial arrangements of the year.
[22nd July 1902]
Modifications etc. (not altering text)
C1Preamble omitted under authority of Statute Law Revision Act 1927 (c. 42)
C2The text for the whole Act was taken from S.I.F. group 99:3 (Public Finance and Economic Controls: National Debt) and for ss. 9, 12(1) from S.I.F. group 114 (Stamp Duty).
Commencement Information
I1Act partly in force at Royal Assent, partly retrospective; all provisions so far as unrepealed wholly in force at 1.2.1991.
Textual Amendments
F1S. 1 repealed by Finance Act 1903 (c. 8), Sch. 2
Textual Amendments
F2Ss. 2–4 repealed by Statute Law Revision Act 1927 (c. 42)
Textual Amendments
F3S. 5 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
Textual Amendments
F4S. 6 repealed by Finance Act 1903 (c. 8), Sch. 2
Section ten of the Finance Act 1901, applies although the goods have undergone a process of manufacture or preparation, or have become a part or ingredient of other goods.
Textual Amendments
F5S. 8 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
Textual Amendments
F6S. 9 repealed (27.7.1999 but with effect as mentioned in the Notes to the repealing provision) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2), Notes 1, 2
Textual Amendments
F7S. 10 repealed by Statute Law Revision Act 1927 (c. 42)
Textual Amendments
F8S. 11 repealed by Statute Law (Repeals) Act 1986 (c. 12), s. 1(1), Sch. 1 Pt. III
(1)This Act may be cited as the Finance Act 1902.
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9
Textual Amendments
F9S. 12(2) repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F10Schs. 1, 2 repealed by Finance Act 1903 (c. 8), Sch. 2