Finance Act 1924

1. Introductory Text

2. PART I Customs and Excise

   1. 1. Duty on tea

   2. 2. Reduced duties on cocoa

   3. 3. Reduced duties on coffee, chicory, and coffee substitutes

   4. 4. Reduced customs duties on sugar

   5. 5. Reduced excise duties on sugar

   6. 6. Rate of entertainments duty, and further relief from duty for certain charitable entertainments

   7. 7. Amendment of s. 11 of Finance Act, 1923

   8. 8. Continuation of increased medicine duties

   9. 9. Continuation of new import duties until 1st August, 1924

   10. 10. Repeal of duty on certain table waters

   11. 11. Increased rebate from excise and customs duties in case of black beer, & c

   12. 12. Annual value for the purpose of duty on excise licences

   13. 13. Amendment as to methylated spirits

   14. 14. Drawback on exportation of blended tea

   15. 15. Amendment of s.6 of Revenue Act, 1909

   16. 16. Amendment of s.4 of Finance Act, 1915

   17. 17. Game certificates and gun licences taken out in Northern Ireland to be available in Great Britain

   18. 18. Amendments as to licences for mechanically propelled vehicles

3. PART II Income Tax and Inhabited House Duty

   1. 19. Income tax and super-tax for 1924-25

   2. 20. Repeal of inhabited house duty

   3. 21. Increase of amount of deduction under ss.19 and 20 of Finance Act, 1920

   4. 22. Extension of s. 19 of Finance Act, 1920

   5. 23. Exemption of certain profits of agricultural societies

   6. 24. Amendment of subs. (3) of s.39 of Income Tax Act, 1918

   7. 25. Amendment of Rule 8 of No.V in Schedule A

   8. 26. Relief from tax assessed on income under Case V of Schedule D

   9. 27. Right of appeal on questions of domicile, ordinary residence and residence

   10. 28. Income tax on war bonus, & c

   11. 29. Rate of tax at which repayments in respect of deduction or allowance under Part II of Finance Act, 1920, are to be made

   12. 30. Power to recover summarily small amounts of income tax

   13. 31. Extension of s. 18 of Finance Act, 1923

   14. 32. Continuation of s. 21 of Finance Act, 1923

   15. 33. Explanation of income tax deduction to be annexed to dividend warrants, &c

4. PART III Miscellaneous and General

   1. 34. Termination of corporation profits tax

   2. 35. Amendment as to stamp duty on leases of certain dwelling-houses

   3. 36. Exemption from stamp duty on receipts for salaries, wages, and superannuation and other like allowances

   4. 37. Exemption from stamp duty of securities issued under Treaty with Turkey

   5. 38. Extension of s.14 of Finance Act, 1900

   6. 39. Provision for quarterly payment of savings bank annuities

   7. 40. Continuance during current financial year of s. 58 of 10 & 11 Geo.5 c.18

   8. 41. Construction, short title, application, and repeal

5. SCHEDULES.

   1. FIRST SCHEDULE

      Sugar, &c

      1. PART I Duties

      2. PART II Drawbacks and Allowances

      3. PART III Provisions as to Duties, Drawbacks and Allowances

         1. 1. The charge of a specified amount of duty, or the...

         2. 2. Molasses imported into, or produced in bond in, Great Britain...

         3. 3. The customs and the excise drawbacks in respect of beer,...

         4. 4. The Commissioners in allowing drawback in respect of any manufactured...

         5. 5. Notwithstanding anything in this Act, drawbacks and allowances shall be...

         6. 6. If any person acts in contravention of any prescribed condition,...

         7. 7. In this Schedule, unless the context otherwise requires,—

   2. SECOND SCHEDULE

      Rate of Entertainments Duty

   3. THIRD SCHEDULE

      Enactments Repealed