- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (27/07/1999)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 28/07/2000
Point in time view as at 27/07/1999.
There are currently no known outstanding effects for the Finance Act 1930.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Textual Amendments
Textual Amendments
F3Ss. 3, 7 repealed by Customs and Excise Act 1952 (c. 44) s. 320, Sch. 12, Pt. I
Textual Amendments
Textual Amendments
F5S. 6 repealed by Vehicles (Excise) Act 1949 (c. 89), s. 30, Sch. 7
Textual Amendments
F6Ss. 3, 7 repealed by Customs and Excise Act 1952 (c. 44) s. 320, Sch. 12, Pt. I
Textual Amendments
Textual Amendments
F8Ss. 33–40 repealed (with savings) by Finance Act 1940 (c. 29), s.65, Sch. 8; Finance Act (No. 2), 1940 (c. 48), s.42(8), Sch. 10; (with savings) Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I
Textual Amendments
F9Ss. 41, 45 repealed by Finance Act 1973 (c. 51), s.59(7), Sch. 22 Pt. V
(1)Stamp duty under [F10Part I of Schedule 13 to the Finance Act 1999 (conveyance or transfer on sale)], shall not be chargeable on an instrument to which this section applies;
Provided that no such instrument shall be deemed to be duly stamped unless either it is stamped with the duty to which it would but for this section be liable, or it has in accordance with the provisions of section twelve of the said Act been stamped with a particular stamp denoting either that it is not chargeable with any duty or that it is duly stamped.
[F11(2)This section applies to any instrument as respects which it is shown to the satisfaction of the Commissioners [F12that—.
(a)the effect of the instrument is to convey or transfer a beneficial interest in property from one body corporate to another, and
(b)the bodies in question are associated at the time the instrument is executed.]
[F13(2A)For the purposes of this section bodies corporate are associated at a particular time if at that time one is the parent of the other or another body corporate is the parent of each.
(2B)For the purposes of this section one body corporate is the parent of another at a particular time if at that time the first body is beneficial owner of not less than 75 per cent. of the ordinary share capital of the second body.]
(3)The ownership referred to in subsection [F14(2B)] above is ownership either directly or through another body corporate or other bodies corporate, or partly directly and partly through another body corporate or other bodies corporate, and Part I of Schedule 4 to the M1Finance Act 1938 (determination of amount of capital held through other bodies corporate) shall apply for the purposes of this section F15. . ..]
[F16(4)In this section “”, in relation to a body corporate, means all the issued share capital (by whatever name called) of the body corporate, other than capital the holders of which have a right to a dividend at a fixed rate but have no other right to share in the profits of the body corporate.]
Textual Amendments
F10Words in s. 42(1) substituted (27.7.1999 with effect as mentioned in s. 112(6) of the amending Act) by 1999 c. 16, ss, 112(4), 122, Sch. 14 para. 3
F11S. 42(2)(3) substituted for s. 42(2) by Finance Act 1967 (c. 54), s. 27(2)
F12Word, hyphen and paras. (a) and (b) substituted (1.5.1995) for the words in s. 42(2) by 1995 c. 4, s. 149(2)(7) (with Sch. 8 paras. 55(2), 57(1))
F13S. 42(2A)(2B) inserted (1.5.1995) by 1995 c. 4, s. 149(3)(7) (with Sch. 8 paras. 55(2), 57(1))
F14Words in s. 42(3) substituted (1.5.1995) by 1995 c. 4, s. 149(4)(7) (with Sch. 8 paras. 55(2), 57(1))
F15Words in s. 42(3) repealed (1.5.1995) by 1995 c. 4, s. 149(4)(7), 162, SCh. 29 Pt. X (with Sch. 8 paras. 55(2), 57(1))
F16S. 42(4) inserted (1.5.1995) by 1995 c. 4, s. 149(5)(7) (with Sch. 8 paras. 55(2), 57(1))
Modifications etc. (not altering text)
C1S. 42 excluded (28.4.1997) by S.I. 1997/1156, reg. 11
C2S. 42 “the Commissioners” means the Commissioners of Inland Revenue
Marginal Citations
Textual Amendments
F17S. 43 repealed by Finance Act 1949 (c. 47), s. 52(9)(10), Sch. 11 Pt. V
Textual Amendments
F18S. 44 repealed by Finance Act 1970 (c. 24), s. 36(8), Sch. 8 Pt. V
Textual Amendments
F19Ss. 41, 45 repealed by Finance Act 1973 (c. 51), s.59(7), Sch. 22 Pt. V
Textual Amendments
Textual Amendments
F21S. 47 repealed by Finance Act 1931 (c. 28), s. 44, Sch. 3 Pt. I
Textual Amendments
F22S. 48 repealed by National Loans Act 1968 (c. 13), ss. 17(1), 24(2), Sch. 6 Pt. I
(1)Part VII of the M2National Debt Act 1870, shall have effect as if the capital sums secured on bearer bonds issued under the War Loan Acts 1914 to 1919, were stock within the meaning of the said Part VII and as if the bonds and coupons attached thereto were respectively stock certificates and coupons issued under the National Debt Act 1870.
(2)For the purposes of this section a bond shall be deemed to have been issued if it has been made out and paid for, notwithstanding that it has not been taken up by the person entitled thereto.
Marginal Citations
Textual Amendments
F23S. 50 repealed by Finance Act 1942 (c. 21), s. 47(2), Sch. 11 Pt. III
The Bank for International Settlements shall not be liable to any taxation, present or future, in respect either of the capital amount of, or of any income arising from, any part of the funds or investments of the Bank which result from payments made by the Government of the German Reich under the agreement entered into at the Hague on the twentieth day of January, nineteen hundred and thirty, between the Government of the German Reich and certain other Governments, including the Government of the United Kingdom.
Textual Amendments
F24S. 52 repealed by National Dept Act 1958 (7&8 Eliz. 2. c. 6), s. 17(1), Sch.
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F25
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F26
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F27
(4)Part IV of this Act shall be construed as one with the M3Stamp Act 1891.
(5)Any reference in this Act to any enactment shall be construed as a reference to that enactment as amended by any subsequent enactment, including this Act.
(6)This Act may be cited as the Finance Act, 1930.
(7)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.
(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F28
Textual Amendments
F25S. 53(1) repealed by Finance Act 1964 (c. 49), s. 26(7), Sch. 9
F27S. 53(3) Sch. 2 repealed (with savings) by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I
Modifications etc. (not altering text)
C3A dagger appended to a marginal note means that it is no longer accurate.
Marginal Citations
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