Inland Revenue Regulation Act 1890 (repealed) (c. 21)

Construction U.K.

37 Meaning of certain expressions in past Acts, &c. U.K.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

(2) Where in any Act, or in any bond, security deed, or other instrument or writing, reference is made to the . . . F2 “Commissioners of Stamps and Taxes,” “Commissioners of Stamps,” or “Commissioners for the Affairs of Taxes,” or any officer or person appointed by those Commissioners respectively, the Act, bond, security, deed, or other instrument or writing shall be construed as referring to the Commissioners and officers and persons appointed by them, or acting under their orders and directions.

Textual Amendments

F1 S. 37(1) repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I

F2 Words repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I

38 General definitions in Revenue Acts. U.K.

(1) In this Act, . . . F3 , expressions referring to England shall be construed as applying also to Wales.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4

Textual Amendments

F3 Words repealed by Interpretation Act 1978 (c. 30, SIF 115:1), s. 25(2), Sch. 3

F4 Ss. 10, 14, 15, 23, 33, 38(2), 40 repealed by Statute Law (Repeals) Act 1978 (c. 45), s. 1, Sch. 1 Pt. IX

39 Definitions. U.K.

In this Act, unless the context otherwise requires,—

• “Inland Revenue” means the revenue of the United Kingdom collected or imposed as stamp duties, taxes . . . F5 , and placed under the care and management of the Commissioners, and any part thereof:

• “Commissioner” means Commissioner of Inland Revenue.

• “Accountant General” means Accountant and Comptroller General of Inland Revenue:

• . . . F6

• “Collector” means Collector of Inland Revenue:

• “Officer” means Officer of Inland Revenue:

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7

• “Prescribed” means prescribed by the Commissioners:

• “High Court” means, as respects Scotland, the Court of Session sitting as the Court of Exchequer:

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7

Textual Amendments

F5 Words repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I

F6 Definition of “Receiver General” repealed by Public Accounts and Charges Act 1891 (c. 24), Sch.

F7 Definition repealed by Statute Law (Repeals) Act 1974 (c. 22), s. 1, Sch. Pt. II

Modifications etc. (not altering text)

C1 Definition of “inland revenue” amended (1.4.1999) by 1999 c. 2, s. 3(2); S.I. 1999/527, art. 2, Sch. 2