Finance Act 1934

Part IV U.K. Miscellaneous and General

26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 U.K.

Textual Amendments

F1 S. 26 repealed by Finance Act 1936 (c. 34), Sch. 3

27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2 U.K.

Textual Amendments

F2 S. 27 repealed Statute Law Revision Act 1950 (c.6)

[F3 28 Estate duty in respect of annuities and other interests. U.K.

For the purposes of paragraph (d) of subsection (1) of section two of the Finance Act, 1894 M1 , where an annuity or other interest has been purchased or provided by the deceased, either by himself alone or in concert or by arrangement with any other person, the extent of any beneficial interest therein accruing or arising by survivorship or otherwise on the death of the deceased shall be ascertained, and shall be deemed always to have been ascertainable, without regard to any interest in expectancy the beneficiary may have had therein before death :Provided that, in a case where the deceased died before the passing of this Act, this section shall not apply to a beneficial interest accruing or arising under a disposition of property which produced income falling to be dealt with under the disposition during the lifetime of the deceased if no estate duty was paid in respect of the beneficial interest before the eighth day of December, nineteen hundred and thirty-two.]

Textual Amendments

F3 S. 28 repealed in relation to any death occurring after 15.4.1969 by Finance Act 1969 (c. 32), Sch. 21 Pt. V

Marginal Citations

M1 57 & 58 Vict. c.20.

29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4 U.K.

Textual Amendments

F4 S. 29 repealed by Finance Act 1973 (c. 51), Sch. 22 Pt. V

30 †Short title, construction, extent and repeals. U.K.

(1) This Act may be cited as the Finance Act 1934.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6

(4) Any reference in this Act to any other enactment shall be construed as a reference to that enactment as amended or applied by any subsequent enactment including this Act.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7

(6) 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.

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8

Textual Amendments

F5 S. 30(2) repealed by Import Duties Act 1958 (c. 6), Sch. 7

F6 S. 30(3) repealed by Statute Law Revision Act 1953 (2 & 3 Eliz. 2 c. 5)

F7 S. 30(5) repealed by Import Duties Act 1958 (c. 6), Sch. 7

F8 S. 30(7) repealed by Statute Law Revision Act 1950 (c. 6)

Modifications etc. (not altering text)

C1 Unreliable marginal note.