Finance Act 1908

1908 c.16

F23An 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.

Annotations:
Commencement Information
I1

Act partly in force at Royal Assent, partly retrospective; all provisions so far as unrepealed wholly in force at 1.2.1991.

Amendments (Textual)
Modifications etc. (not altering text)
C1

Act: Functions transferred (1.7.1999) by S.I. 1999/672, art. 2, Sch. 1

C2

Functions of Local Government Board now exercisable by Secretary of State: Minister of Health Act 1919 (c. 21), s. 3(1)(a), S.I. 1951/753, 1900 (1951 I, PP. 1354, 1347), S.I. 1965/319 and 1970/1681 1347),

C3

Preamble omitted under authority of Statute Law Revision Act 1927 (c. 42)

Part I

1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

Part II

5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4

Part III Local Taxation Licences

6C4†Collection of duties on certain local taxation licences by county councils.

1

The power to levy the duties on local taxation licences to which this section applies shall, F5in England F6. . . be vested in the councils of districtsF7and in Wales be vested in the councils of counties and county boroughs.

2

His Majesty may, by Order in Council, . . . F8 make provision for the furnishing by F9F10. . . councils of returns to the Local Government Board as to the amounts levied under the power transferred by this section.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8

Subsections (3) (4) and (5) of section twenty of the M1Local Government Act, 1888, and any other provisions of that Act relating to the levy of the duties on local taxation licences by county councils shall, as respects the duties to which this section applies, have effect as if the power to levy those duties had been transferred under subsection (3) of section twenty of that Act F11and as if any reference in those provisions to a county council were a reference to a council having power to levy those duties after 1st April 1974F12or, in relation to Wales, to a council having power to levy those duties after 1st April 1996

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13

4

The duties on local taxation licences to which this section applies are the duties on licences to deal in game, licences for . . . F14 killing game, . . . F15:

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16

F175

In relation to Greater London, references in this section to a district council shall be construed as references to the council of a London borough or the Common Council of the City of London.

Part IV

7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18

8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19

Part V

9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20

Part VI General

10C5†Construction and short title.

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21

2

This Act may be cited as the Finance Act, 1908.

F22F22SCHEDULE

Annotations:
Amendments (Textual)
F22

Ss. 1, 2, 5, 7 and Sch. repealed by Statute Law Revision Act 1927 (c. 42)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22