Royal arms

Finance Act 1908

1908 CHAPTER 16 8 Edw 7

F1An 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.

Part I

1, 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4

Part II

5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5

Part III Local Taxation Licences

6†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, F6in England F7. . . be vested in the councils of districtsF8and in Wales be vested in the councils of counties and county boroughs.

(2)

His Majesty may, by Order in Council, . . . F9 make provision for the furnishing by F10F11. . . councils of returns to the Local Government Board as to the amounts levied under the power transferred by this section.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9

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 F12and 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 1974F13or, in relation to Wales, to a council having power to levy those duties after 1st April 1996

(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14

(4)

The duties on local taxation licences to which this section applies are the duties on licences to deal in game, licences for . . . F15 killing game, . . . F16:

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17

F18(5)

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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19

8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20

Part V

9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21

Part VI General

10†Construction and short title.

(1)

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

(2)

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

F23F23SCHEDULE

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23