Finance (1909–10) Act 1910

1910 CHAPTER 8 10 Edw 7 and 1 Geo 5

An Act to grant certain Duties of Customs and Inland Revenue (including Excise), to alter other Duties, and to amend the Law relating to Customs and Inland Revenue (including Excise), and to make other financial provisions.

[29th April 1910]

Modifications etc. (not altering text)

C1 This Act is not necessarily in the form in which it has effect in Northern Ireland

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.

Part I U.K. Duties on Land Values

1—32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 U.K.

Textual Amendments

F1 Ss. 1–32, 33(1), (3)–(5), 34–42, repealed by Finance Act 1967 (c. 54), s. 45(8), Sch. 16 Pt. VIII

Appeals U.K.

33 Appeals to referees. U.K.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

F3 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 Ss. 1–32, 33(1), (3)–(5), 34–42, repealed by Finance Act 1967 (c. 54), s. 45(8), Sch. 16 Pt. VIII

F3 S. 33(2) repealed (5.11.1993) by 1993 c. 50, s. 1(1), Sch. 1 Pt.IX

Modifications etc. (not altering text)

C2 Jurisdiction of panel of referees appointed under Part I of this Act transfered to Lands Tribunal by Lands Tribunal Act 1949 (c. 42), s. 1(3)(a)

34—42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4 U.K.

Textual Amendments

F4 Ss. 1–32, 33(1), (3)–(5), 34–42, repealed by Finance Act 1967 (c. 54), s. 45(8), Sch. 16 Pt. VIII

Parts II–IV U.K.

43—45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5 U.K.

Textual Amendments

F5 Ss. 43–45 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6 U.K.

Textual Amendments

F6 S. 46 repealed by Statute Law (Repeals) Act 1971 (c. 52), Sch. Pt. VIII

47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7 U.K.

Textual Amendments

F7 S. 47 repealed by Statute Law Revision Act 1952 (2 & 3 Eliz. 2c. 5)

48—52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8 U.K.

Textual Amendments

F8 Ss. 48–52 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9 U.K.

Textual Amendments

F9 S. 53 repealed by Statute Law Revision Act 1927 (c. 42)

54–56 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10 U.K.

Textual Amendments

F10 Ss. 54–56 repealed by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59(5), Sch. 13 Pt. I

57 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11 U.K.

Textual Amendments

F11 S. 57 repealed by Finance Act 1969 (c. 32), s. 61(6), Sch. 21 Pt. V

58 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12 U.K.

Textual Amendments

F12 S. 58 repealed by Finance Act 1945 (c. 47), Sch. 11 Pt. IV

59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13 U.K.

Textual Amendments

F13 S. 59 repealed by Finance Act 1968 (c. 44), s. 61(10), Sch. 20 Pt. IV and Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59(5), Sch. 13 Pt. I

60 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14 U.K.

Textual Amendments

F14 S. 60 repealed by Finance Act 1963 . 25), s. 73(7)(b), Sch. 13 Pt. III and Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59(5), Sch. 13 Pt. I

61 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15 U.K.

Textual Amendments

F15 S. 61 repealed by Small Estates (Representation) Act 1961 (c. 37), Sch. 2; Finance Act 1963 (c. 25), s. 73(7)(b), Sch. 13 Pt. III and Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59(5), Sch. 13 Pt. I

62 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16 U.K.

Textual Amendments

F16 S. 62 repealed by Finance Act 1920 (c. 18), Sch. 4

63 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17 U.K.

Textual Amendments

F17 S. 63 repealed by Finance Act 1930 (c. 28), s. 40, Sch. 3 Pt. IV

64 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18 U.K.

Textual Amendments

F18 S. 64 repealed by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59(5), Sch. 13 Pt. I

65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19 U.K.

Textual Amendments

F19 S. 65 repealed by Statute Law Revision Act 1927 (c. 42)

66–72 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20 U.K.

Textual Amendments

F20 Ss. 66–72 repealed by Income Tax Act 1918 (c. 40), Sch. 7

Part V U.K. Stamps

73 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21 U.K.

Textual Amendments

F21 S. 73 repealed by Finance Act 1958 (c. 56), Sch. 9 Pt. III

74 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22 U.K.

Textual Amendments

F22 S. 74 repealed by Finance Act 1985 (c. 54, SIF 114), ss. 82(1), 98(6), Sch. 27 Pt. IX(1)

75, 76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23 U.K.

Textual Amendments

F23 Ss. 75,76 repealed by Finance Act 1963 (c. 25, SIF 99:3), Sch. 14 Pt.IV

77-79 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24 U.K.

Textual Amendments

F24 Ss. 77–79 repealed by Finance Act 1987 (c. 16, SIF 114), ss. 49(1), 72(7), Sch. 16 Pt. VIII

Parts VI, VII U.K.

80 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F25 U.K.

Textual Amendments

F25 S. 80 repealed by Statute Law Revision Act 1927 (c. 42)

81

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F26

(2), (3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F27

Textual Amendments

F26 S. 81 (1) repealed by Finance Act 1918 (c. 15), Sch. 4

F27 S. 81 (2)(3) repealed by Import Duties Act 1958 (c. 6), Sch. 7

82 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F28 U.K.

Textual Amendments

F28 S. 82 repealed by Finance Act 1918 (c. 15), Sch. 4

83 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F29 U.K.

Textual Amendments

F29 S. 83 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

84—86. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F30 U.K.

Textual Amendments

F30 Ss. 84–86 repealed by Finance Act 1920 (c. 18), Sch. 4

87 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F31 U.K.

Textual Amendments

F31 S. 87 repealed by Licensing Act 1953 (c. 46), Sch. 10

88

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F32

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F33

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F34

Textual Amendments

F32 S. 88 (1) repealed by Local Government Act 1929 (c. 17), Sch. 12 Pt. VI and Local Government (Scotland) Act 1929 (c. 25), Sch. 9

F33 S. 88 (2) repealed by Statute Law Revision Act 1964 (c. 79)

F34 S. 88 (3) repealed by Revenue Act 1911 (c. 2), Sch.

89 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F35 U.K.

Textual Amendments

F35 S. 89 repealed by Statute Law Revision Act (Northern Ireland) 1954 (c. 35)

90, 91. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F36 U.K.

Textual Amendments

F36 Ss. 90, 91 repealed by Statute Law Revision Act 1963 (c. 30)

Part VIII U.K. General

92 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F37 U.K.

Textual Amendments

F37 S. 92 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

93 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F38 U.K.

Textual Amendments

F38 S. 93 repealed by Statute Law Revision Act 1964 (c. 79)

94 Penalty for making false statement or representation. U.K.

If any person for the purpose of obtaining any allowance, reduction, rebate, or repayment in respect of any duty under this Act, either for himself or for any other person, or in any return made with reference to any duty under this Act, knowingly makes any false statement or false representation, he shall be liable on summary conviction to imprisonment for a term not exceeding six months . . . F39

Textual Amendments

F39 Words omitted by virtue of (E.W.) Criminal Justice Act 1948 (c. 58), s. 1(2) and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21), s. 221(2)

95 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F40 U.K.

Textual Amendments

F40 S. 95, 96(1) repealed by Statute Law Revision Act 1927 (c. 42)

96 Repeals, construction and short title. U.K.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F41

(2) . . . F42 any reference to “the Commissioners” in any . . . F42 Part of this Act shall be construed as a reference to the Commissioners of Inland Revenue.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F43

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F44

(5) Part V. of this Act shall be construed together with the M1 Stamp Act 1891.

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F45

(7) This Act may be cited as the Finance (1909–10) Act 1910.

Textual Amendments

F41 S. 95, 96(1) repealed by Statute Law Revision Act 1927 (c. 42)

F42 Words repealed by Statute Law (Repeals) Act 1971 (c. 52), Sch. Pt. VIII

F43 S. 96 (3) repealed by Finance Act 1975 (c. 7), Sch. 13 Pt. I

F44 S. 96 (4) repealed by Statute Law Revision Act 1927 (c. 42)

F45 S. 96 (6) repealed by Import Duties Act 1958 (c. 6), Sch. 7

Marginal Citations

M1 1891 c. 39.

F46 F46 FIRST SCHEDULE U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F46 Sch. 1 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

F47 F47 SECOND SCHEDULE U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F47 Sch. 2 repealed by Finance Act 1914 (c. 10), Sch. 2

THIRD SCHEDULE U.K.

F48 F48 Pt.1 U.K.

Textual Amendments

F48 Sch. 3 Pt. I repealed by Finance Act 1918 (c. 15), Sch. 4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F48

F49 F49 Pt. II U.K.

Textual Amendments

F49 Sch. 3 Pt. II repealed by Import Duties Act 1958 (c. 6), Sch. 7

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F49

F50 F50 FOURTH SCHEDULE U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F50 Sch. 4 repealed by Statute Law Revision Act 1927 (c. 42)

F51 F51 FIFTH SCHEDULE U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F51 Sch. 5 repealed by Finance Act 1920 (c. 18), Sch. 4

F52 F52 SIXTH SCHEDULE U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F52 Sch. 6 repealed by Statute Law Revision Act 1927 (c. 42)