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					<dc:identifier>http://www.legislation.gov.uk/ukpga/Edw7/7/13</dc:identifier><dc:title>Finance Act 1907</dc:title><dc:description>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 provisions for the financial arrangements of the year.</dc:description><dc:date>1979-10-31</dc:date><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2011-05-26</dc:modified><dct:valid>1991-02-01</dct:valid>
					
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				</ukm:Metadata><Primary><PrimaryPrelims DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/introduction" IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/introduction" RestrictExtent="E+W+S+N.I."><Title>Finance Act 1907</Title><Number>1907 c. 13</Number><LongTitle>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 provisions for the financial arrangements of the year.</LongTitle><DateOfEnactment><DateText>[9th August 1907]<CommentaryRef Ref="c578637"/></DateText></DateOfEnactment></PrimaryPrelims><Body DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/body" IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/body" NumberOfProvisions="17"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/part/I" IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/part/I" NumberOfProvisions="3" id="part-I"><Number>Part I</Number><P1group><Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c578638"/></Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/section/13." IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/13." id="section-13."><Pnumber PuncAfter="—3.">1</Pnumber><P1para><Text/></P1para></P1></P1group><P1group><Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c578639"/></Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/section/4" IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/4" id="section-4"><Pnumber>4</Pnumber><P1para><Text/></P1para></P1></P1group><P1group><Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c578640"/></Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/section/5" IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/5" id="section-5"><Pnumber>5</Pnumber><P1para><Text/></P1para></P1></P1group></Part><Part DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/part/II" IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/part/II" NumberOfProvisions="6" id="part-II"><Number>Part II</Number><Title> Stamps</Title><P1group><Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c578641"/></Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/section/6" IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/6" id="section-6"><Pnumber>6</Pnumber><P1para><Text/></P1para></P1></P1group><P1group><Title> Stamping of hire-purchase agreement.</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/section/7" IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/7" id="section-7"><Pnumber>7</Pnumber><P1para><Text>Any agreement for or relating to the supply of goods on hire, whereby the goods in consideration of periodical payments will or may become the property of the person to whom they are supplied, <Addition ChangeId="d30p102" CommentaryRef="c578642">shall not be charged with any stamp duty</Addition>.</Text></P1para></P1></P1group><P1group><Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c578643"/></Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/section/8" IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/8" id="section-8"><Pnumber>8</Pnumber><P1para><Text/></P1para></P1></P1group><P1group><Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c578644"/></Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/section/9" IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/9" id="section-9"><Pnumber>9</Pnumber><P1para><Text/></P1para></P1></P1group><P1group><Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c578645"/></Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/section/10" IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/10" id="section-10"><Pnumber>10</Pnumber><P1para><Text/></P1para></P1></P1group><P1group><Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c578646"/></Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/section/11" IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/11" id="section-11"><Pnumber>11</Pnumber><P1para><Text/></P1para></P1></P1group></Part><Part DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/part/3" IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/part/3" NumberOfProvisions="7" id="part-3"><Number>Parts III–VI</Number><P1group><Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c578647"/></Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/section/1216." IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/1216." id="section-1216."><Pnumber PuncAfter="—16.">12</Pnumber><P1para><Text/></P1para></P1></P1group><P1group><Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c578648"/></Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/section/17" IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/17" id="section-17"><Pnumber>17</Pnumber><P1para><Text/></P1para></P1></P1group><P1group><Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c578649"/></Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/section/18" IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/18" id="section-18"><Pnumber>18</Pnumber><P1para><Text/></P1para></P1></P1group><P1group><Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c578650"/></Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/section/1922." IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/1922." id="section-1922."><Pnumber PuncAfter="—22.">19</Pnumber><P1para><Text/></P1para></P1></P1group><P1group><Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c578651"/></Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/section/23" IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/23" id="section-23"><Pnumber>23</Pnumber><P1para><Text/></P1para></P1></P1group><P1group><Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c578652"/></Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/section/2428." IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/2428." id="section-2428."><Pnumber PuncAfter="—28.">24</Pnumber><P1para><Text/></P1para></P1></P1group><P1group><Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c578653"/></Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/section/29" IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/29" id="section-29"><Pnumber>29</Pnumber><P1para><Text/></P1para></P1></P1group></Part><Part DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/part/VII" IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/part/VII" NumberOfProvisions="1" id="part-VII"><Number>Part VII</Number><Title> General</Title><P1group><Title> Repeal, construction, and short title.</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/section/30" IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/30" id="section-30"><Pnumber>30</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/section/30/1" IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/30/1" id="section-30-1"><Pnumber>1</Pnumber><P2para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c578654"/></Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/section/30/2" IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/30/2" id="section-30-2"><Pnumber>2</Pnumber><P2para><Text> . . . <CommentaryRef Ref="c578655"/></Text></P2para><P2para><Text>Part II. of this Act shall be construed together with the <CommentaryRef Ref="c578656"/>Stamp Act 1891.</Text></P2para><P2para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c578657"/></Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/section/30/3" IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/30/3" id="section-30-3"><Pnumber>3</Pnumber><P2para><Text>This Act may be cited as the Finance Act 1907.</Text></P2para></P2></P1para></P1></P1group></Part></Body><Schedules><Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/schedule/FIRST" IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/schedule/FIRST" id="schedule-FIRST"><Number><CommentaryRef Ref="c578658"/><CommentaryRef Ref="c578658"/>FIRST SCHEDULE</Number><ScheduleBody><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c578658"/></Text></P></ScheduleBody></Schedule><Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/schedule/SECOND" IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/schedule/SECOND" id="schedule-SECOND"><Number><CommentaryRef Ref="c578659"/><CommentaryRef Ref="c578659"/>SECOND SCHEDULE</Number><ScheduleBody><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c578659"/></Text></P></ScheduleBody></Schedule><Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/Edw7/7/13/schedule/THIRD" IdURI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/schedule/THIRD" id="schedule-THIRD"><Number><CommentaryRef Ref="c578660"/><CommentaryRef Ref="c578660"/>THIRD SCHEDULE</Number><ScheduleBody><P><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c578660"/></Text></P></ScheduleBody></Schedule></Schedules></Primary><Commentaries><Commentary id="c578637" Type="I"><Para><Text>Act partly in force at Royal Assent, partly retrospective; all provisions so far as unrepealed wholly in force at 1.2.1991.</Text></Para></Commentary><Commentary id="c578638" Type="F"><Para><Text><CitationSubRef id="c00001" URI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/1" UpTo="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/3" Type="group" StartSectionRef="section-1" EndSectionRef="section-3">Ss. 1–3</CitationSubRef> repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1927/42" id="c00002" Year="1927" Class="UnitedKingdomPublicGeneralAct" Number="42" Title="Statute Law Revision Act 1927">Statute Law Revision Act 1927 (c. 42)</Citation></Text></Para></Commentary><Commentary id="c578639" Type="F"><Para><Text><CitationSubRef id="c00003" URI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/4" SectionRef="section-4">S. 4</CitationSubRef> repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1952/44" id="c00004" Year="1952" Class="UnitedKingdomPublicGeneralAct" Number="44" Title="Customs and Excise Act 1952">Customs and Excise Act 1952 (c. 44)</Citation>, <CitationSubRef id="c00005" URI="http://www.legislation.gov.uk/id/ukpga/1952/44/schedule/12/part/I" Operative="true" CitationRef="c00004" SectionRef="schedule-12-part-I">Sch. 12 Pt. I</CitationSubRef></Text></Para></Commentary><Commentary id="c578640" Type="F"><Para><Text><CitationSubRef id="c00006" URI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/5" SectionRef="section-5">S. 5</CitationSubRef> repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1973/43" id="c00007" Year="1973" Class="UnitedKingdomPublicGeneralAct" Number="43" Title="Hallmarking Act 1973">Hallmarking Act 1973 (c. 43)</Citation>, <CitationSubRef id="c00008" URI="http://www.legislation.gov.uk/id/ukpga/1973/43/schedule/7/part/I" Operative="true" CitationRef="c00007" SectionRef="schedule-7-part-I">Sch. 7 Pt. I</CitationSubRef></Text></Para></Commentary><Commentary id="c578641" Type="F"><Para><Text><CitationSubRef id="c00009" URI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/6" SectionRef="section-6">S. 6</CitationSubRef> repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1927/42" id="c00010" Year="1927" Class="UnitedKingdomPublicGeneralAct" Number="42" Title="Statute Law Revision Act 1927">Statute Law Revision Act 1927 (c. 42)</Citation></Text></Para></Commentary><Commentary id="c578642" Type="F"><Para><Text>Words substituted by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/54" id="c00011" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="54" Title="Finance Act 1985">Finance Act 1985 (c. 54, SIF 114)</Citation>, <CitationSubRef id="c00012" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/section/85/2" Operative="true" CitationRef="c00011" SectionRef="section-85-2">s. 85(2)</CitationSubRef></Text></Para></Commentary><Commentary id="c578643" Type="F"><Para><Text><CitationSubRef id="c00013" URI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/8" SectionRef="section-8">S. 8</CitationSubRef> repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1959/58" id="c00014" Year="1959" Class="UnitedKingdomPublicGeneralAct" Number="58" Title="Finance Act 1959">Finance Act 1959 (c. 58)</Citation>, <CitationSubRef id="c00015" URI="http://www.legislation.gov.uk/id/ukpga/1959/58/section/37/5" CitationRef="c00014" SectionRef="section-37-5">s. 37(5)</CitationSubRef>, <CitationSubRef id="c00016" URI="http://www.legislation.gov.uk/id/ukpga/1959/58/schedule/8/part/II" Operative="true" CitationRef="c00014" SectionRef="schedule-8-part-II">Sch. 8 Pt. II</CitationSubRef></Text></Para></Commentary><Commentary id="c578644" Type="F"><Para><Text><CitationSubRef id="c00017" URI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/9" SectionRef="section-9">S. 9</CitationSubRef> repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1949/47" id="c00018" Year="1949" Class="UnitedKingdomPublicGeneralAct" Number="47" Title="Finance Act 1949">Finance Act 1949 (c. 47)</Citation>, <CitationSubRef id="c00019" URI="http://www.legislation.gov.uk/id/ukpga/1949/47/schedule/11/part/V" Operative="true" CitationRef="c00018" SectionRef="schedule-11-part-V">Sch. 11 Pt. V</CitationSubRef></Text></Para></Commentary><Commentary id="c578645" Type="F"><Para><Text><CitationSubRef id="c00020" URI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/10" SectionRef="section-10">S. 10</CitationSubRef> repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1973/51" id="c00021" Year="1973" Class="UnitedKingdomPublicGeneralAct" Number="51" Title="Finance Act 1973">Finance Act 1973 (c. 51)</Citation>, <CitationSubRef id="c00022" URI="http://www.legislation.gov.uk/id/ukpga/1973/51/section/59/7" CitationRef="c00021" SectionRef="section-59-7">s. 59(7)</CitationSubRef>, <CitationSubRef id="c00023" URI="http://www.legislation.gov.uk/id/ukpga/1973/51/schedule/22/part/V" Operative="true" CitationRef="c00021" SectionRef="schedule-22-part-V">Sch. 22 Pt. V</CitationSubRef></Text></Para></Commentary><Commentary id="c578646" Type="F"><Para><Text><CitationSubRef id="c00024" URI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/11" SectionRef="section-11">S. 11</CitationSubRef> repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1927/42" id="c00025" Year="1927" Class="UnitedKingdomPublicGeneralAct" Number="42" Title="Statute Law Revision Act 1927">Statute Law Revision Act 1927 (c. 42)</Citation></Text></Para></Commentary><Commentary id="c578647" Type="F"><Para><Text><CitationSubRef id="c00026" URI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/12" UpTo="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/16" Type="group" StartSectionRef="section-12" EndSectionRef="section-16">Ss. 12–16</CitationSubRef> repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/7" id="c00027" Year="1975" Class="UnitedKingdomPublicGeneralAct" Number="7" Title="Finance Act 1975">Finance Act 1975 (c. 7)</Citation>, <CitationSubRef id="c00028" URI="http://www.legislation.gov.uk/id/ukpga/1975/7/section/50" CitationRef="c00027" SectionRef="section-50">ss. 50</CitationSubRef>, <CitationSubRef id="c00029" URI="http://www.legislation.gov.uk/id/ukpga/1975/7/section/52/2/3" CitationRef="c00027" SectionRef="section-52-2-3">52(2)(3)</CitationSubRef>, <CitationSubRef id="c00030" URI="http://www.legislation.gov.uk/id/ukpga/1975/7/section/59/5" CitationRef="c00027" SectionRef="section-59-5">59(5)</CitationSubRef>, <CitationSubRef id="c00031" URI="http://www.legislation.gov.uk/id/ukpga/1975/7/schedule/3/part/I" Operative="true" CitationRef="c00027" SectionRef="schedule-3-part-I">Sch. 3 Pt. I</CitationSubRef></Text></Para></Commentary><Commentary id="c578648" Type="F"><Para><Text><CitationSubRef id="c00032" URI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/17" SectionRef="section-17">S. 17</CitationSubRef> repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1929/17" id="c00033" Year="1929" Class="UnitedKingdomPublicGeneralAct" Number="17" Title="Local Government Act 1929">Local Government Act 1929 (c. 17)</Citation>, <CitationSubRef id="c00034" URI="http://www.legislation.gov.uk/id/ukpga/1929/17/schedule/12" Operative="true" CitationRef="c00033" SectionRef="schedule-12">Sch. 12</CitationSubRef> and <Citation URI="http://www.legislation.gov.uk/id/ukpga/1929/25" id="c00035" Year="1929" Class="UnitedKingdomPublicGeneralAct" Number="25" Title="Local Government (Scotland) Act 1929">Local Government (Scotland) Act 1929 (c. 25)</Citation>, <CitationSubRef id="c00036" URI="http://www.legislation.gov.uk/id/ukpga/1929/25/schedule/9" Operative="true" CitationRef="c00035" SectionRef="schedule-9">Sch. 9</CitationSubRef></Text></Para></Commentary><Commentary id="c578649" Type="F"><Para><Text><CitationSubRef id="c00037" URI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/18" SectionRef="section-18">S. 18</CitationSubRef> repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1927/42" id="c00038" Year="1927" Class="UnitedKingdomPublicGeneralAct" Number="42" Title="Statute Law Revision Act 1927">Statute Law Revision Act 1927 (c. 42)</Citation></Text></Para></Commentary><Commentary id="c578650" Type="F"><Para><Text><CitationSubRef id="c00039" URI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/19" UpTo="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/22" Type="group" StartSectionRef="section-19" EndSectionRef="section-22">Ss. 19–22</CitationSubRef> repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1918/40" id="c00040" Year="1918" Class="UnitedKingdomPublicGeneralAct" Number="40" Title="Income Tax Act 1918">Income Tax Act 1918 (c. 40)</Citation>, <CitationSubRef id="c00041" URI="http://www.legislation.gov.uk/id/ukpga/1918/40/schedule/7" Operative="true" CitationRef="c00040" SectionRef="schedule-7">Sch. 7</CitationSubRef></Text></Para></Commentary><Commentary id="c578651" Type="F"><Para><Text><CitationSubRef id="c00042" URI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/23" SectionRef="section-23">S. 23</CitationSubRef> repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1924/21" id="c00043" Year="1924" Class="UnitedKingdomPublicGeneralAct" Number="21" Title="Finance Act 1924">Finance Act 1924 (c. 21)</Citation>, <CitationSubRef id="c00044" URI="http://www.legislation.gov.uk/id/ukpga/1924/21/schedule/3" Operative="true" CitationRef="c00043" SectionRef="schedule-3">Sch. 3</CitationSubRef></Text></Para></Commentary><Commentary id="c578652" Type="F"><Para><Text><CitationSubRef id="c00045" URI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/24" UpTo="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/28" Type="group" StartSectionRef="section-24" EndSectionRef="section-28">Ss. 24–28</CitationSubRef> repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1918/40" id="c00046" Year="1918" Class="UnitedKingdomPublicGeneralAct" Number="40" Title="Income Tax Act 1918">Income Tax Act 1918 (c. 40)</Citation>, <CitationSubRef id="c00047" URI="http://www.legislation.gov.uk/id/ukpga/1918/40/schedule/7" Operative="true" CitationRef="c00046" SectionRef="schedule-7">Sch. 7</CitationSubRef></Text></Para></Commentary><Commentary id="c578653" Type="F"><Para><Text><CitationSubRef id="c00048" URI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/29" SectionRef="section-29">S. 29</CitationSubRef> repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1927/42" id="c00049" Year="1927" Class="UnitedKingdomPublicGeneralAct" Number="42" Title="Statute Law Revision Act 1927">Statute Law Revision Act 1927 (c. 42)</Citation></Text></Para></Commentary><Commentary id="c578654" Type="F"><Para><Text><CitationSubRef id="c00050" URI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/section/30/1" SectionRef="section-30-1">S. 30(1)</CitationSubRef> repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1927/42" id="c00051" Year="1927" Class="UnitedKingdomPublicGeneralAct" Number="42" Title="Statute Law Revision Act 1927">Statute Law Revision Act 1927 (c. 42)</Citation></Text></Para></Commentary><Commentary id="c578655" Type="F"><Para><Text>Words repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1952/44" id="c00052" Year="1952" Class="UnitedKingdomPublicGeneralAct" Number="44" Title="Customs and Excise Act 1952">Customs and Excise Act 1952 (c. 44)</Citation>, <CitationSubRef id="c00053" URI="http://www.legislation.gov.uk/id/ukpga/1952/44/schedule/12/part/I" Operative="true" CitationRef="c00052" SectionRef="schedule-12-part-I">Sch. 12 Pt. I</CitationSubRef></Text></Para></Commentary><Commentary id="c578656" Type="M"><Para><Text><Citation URI="http://www.legislation.gov.uk/id/ukpga/1891/39" id="c00054" Year="1891" Class="UnitedKingdomPublicGeneralAct" Number="39">1891 c. 39</Citation>. </Text></Para></Commentary><Commentary id="c578657" Type="F"><Para><Text>Words repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1927/42" id="c00055" Year="1927" Class="UnitedKingdomPublicGeneralAct" Number="42" Title="Statute Law Revision Act 1927">Statute Law Revision Act 1927 (c. 42)</Citation>, and <Citation URI="http://www.legislation.gov.uk/id/ukpga/1975/7" id="c00056" Year="1975" Class="UnitedKingdomPublicGeneralAct" Number="7" Title="Finance Act 1975">Finance Act 1975 (c. 7)</Citation>, <CitationSubRef id="c00057" URI="http://www.legislation.gov.uk/id/ukpga/1975/7/schedule/13/part/I" Operative="true" CitationRef="c00056" SectionRef="schedule-13-part-I">Sch. 13 Pt. I</CitationSubRef></Text></Para></Commentary><Commentary id="c578658" Type="F"><Para><Text><CitationSubRef id="c00058" URI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/schedule/1" SectionRef="schedule-1">Sch. 1</CitationSubRef> repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1910/8" id="c00059" Year="1910" Class="UnitedKingdomPublicGeneralAct" Number="8" Title="Finance (1909–10) Act 1910">Finance (1909–10) Act 1910 (c. 8)</Citation>, <CitationSubRef id="c00060" URI="http://www.legislation.gov.uk/id/ukpga/1910/8/schedule/6" Operative="true" CitationRef="c00059" SectionRef="schedule-6">Sch. 6</CitationSubRef></Text></Para></Commentary><Commentary id="c578659" Type="F"><Para><Text><CitationSubRef id="c00061" URI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/schedule/2" SectionRef="schedule-2">Sch. 2</CitationSubRef> repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1929/17" id="c00062" Year="1929" Class="UnitedKingdomPublicGeneralAct" Number="17" Title="Local Government Act 1929">Local Government Act 1929 (c. 17)</Citation>, <CitationSubRef id="c00063" URI="http://www.legislation.gov.uk/id/ukpga/1929/17/schedule/12" Operative="true" CitationRef="c00062" SectionRef="schedule-12">Sch. 12</CitationSubRef> and <Citation URI="http://www.legislation.gov.uk/id/ukpga/1929/25" id="c00064" Year="1929" Class="UnitedKingdomPublicGeneralAct" Number="25" Title="Local Government (Scotland) Act 1929">Local Government (Scotland) Act 1929 (c. 25)</Citation>, <CitationSubRef id="c00065" URI="http://www.legislation.gov.uk/id/ukpga/1929/25/section/79" CitationRef="c00064" SectionRef="section-79">s. 79</CitationSubRef>, <CitationSubRef id="c00066" URI="http://www.legislation.gov.uk/id/ukpga/1929/25/schedule/9" Operative="true" CitationRef="c00064" SectionRef="schedule-9">Sch. 9</CitationSubRef></Text></Para></Commentary><Commentary id="c578660" Type="F"><Para><Text><CitationSubRef id="c00067" URI="http://www.legislation.gov.uk/id/ukpga/Edw7/7/13/schedule/3" SectionRef="schedule-3">Sch. 3</CitationSubRef> repealed by <Citation URI="http://www.legislation.gov.uk/id/ukpga/1927/42" id="c00068" Year="1927" Class="UnitedKingdomPublicGeneralAct" Number="42" Title="Statute Law Revision Act 1927">Statute Law Revision Act 1927 (c. 42)</Citation></Text></Para></Commentary></Commentaries></Legislation>