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Finance Act 1920
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- 01/02/1991- Amendment
- 01/02/1991
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Point in time view as at 01/02/1991.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1920.
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Finance Act 1920
1920 CHAPTER 18 10 and 11 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 the National Debt, and to make further provision in connection with Finance.
[4th August 1920]
Commencement Information
I1Act partly in force at Royal Assent, partly retrospective; all provisions so far as unrepealed wholly in force at 1.2.1991.
Parts I, IIU.K.
1–2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1U.K.
Textual Amendments
F1Ss. 1, 2 repealed by Statute Law Revision Act 1927 (c. 42)
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2U.K.
Textual Amendments
F2S. 3 repealed by Finance Act 1964 (c. 49), Sch. 9
4.–5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3U.K.
Textual Amendments
F3Ss. 4, 5 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4U.K.
Textual Amendments
F4S. 6 repealed by Statute Law Revision Act 1950 (c. 6)
7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5U.K.
Textual Amendments
F5S. 7 repealed by Finance Act 1927 (c. 10), Sch. 6 Pt. II
8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6U.K.
Textual Amendments
F6S. 8 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
9.–10.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7U.K.
Textual Amendments
F7Ss. 9, 10 repealed by Finance Act 1921 (c. 32), Sch. 5
11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8U.K.
Textual Amendments
F8S. 11 repealed by Finance (No. 2) Act 1945 (9 & 10 Geo. 6 c. 13), Sch. 3
12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9U.K.
Textual Amendments
F9S. 12 repealed by Statute Law Revision Act 1927 (c. 42)
13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10U.K.
Textual Amendments
F10S. 13 repealed by Vehicles (Excise) Act 1949 (c. 89), Sch. 7
14.–33.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11U.K.
Textual Amendments
F11Ss. 14–33 repealed by Income Tax Act 1952 (c. 10), Sch. 25
Part IIIU.K. Stamps
34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12U.K.
Textual Amendments
F12S. 34 repealed by Finance Act 1970 (c. 24), Sch. 8 Pt. V
35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13U.K.
Textual Amendments
F13S. 35 repealed by Finance Act 1949 (c. 47), s. 52(9), Sch. 11 Pt. V
36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14U.K.
Textual Amendments
37
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17
Textual Amendments
F15S. 37 (1) repealed by Finance Act 1970 (c. 24), Sch. 8 Pt. IV
F16S. 37 (2) repealed by Finance Act 1974 (c. 30), Sch. 14 Pt. IV
F17S. 37 (3) repealed by Finance Act 1976 (c. 40), Sch. 15 Pt. VI
38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18U.K.
Textual Amendments
F18S. 38 repealed by Finance Act 1963 (c. 25), Sch. 14 Pt. IV
39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19U.K.
Textual Amendments
F19S. 39 repealed by Finance Act 1973 (c. 51), s. 59(7), Sch. 22 Pt. V
40 Stamp duty on accidents and indemnity policiesU.K.
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20
X1(2)The word “sixpence” shall be substituted for the words “one penny” in sections ninety-eight, ninety-nine, and one hundred and sixteen of the principal Act.
Editorial Information
X1S. 40(2): The Stamp Act 1891 ("the principal Act"), s. 98(2) repealed (1.8.1959) by Finance Act 1959 (c. 58, SIF 114) s. 37, Sch. 8 Pt. II, s. 99, 116 repealed (1.8.1970) by Finance Act 1970 (c. 24, SIF 114) s.36(8), Sch. 8 Pt. IV and ss. 98(1) repealed (27.7.1989) by Finance Act 1989 (c.26, SIF 114), s. 187, Sch. 17 Pt.IX.
Textual Amendments
F20S. 40 (1) repealed by Finance Act 1959 (c. 58), Sch. 8 Pt. II
Modifications etc. (not altering text)
C1The text of 40(2) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may havebeen made prior to 1.2.1991.
41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21U.K.
Textual Amendments
F21S. 41 repealed by Finance Act 1959 (c. 58), Sch. 8 Pt. II
42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22U.K.
Textual Amendments
F22S. 42 repealed by Finance Act 1986 (c. 41, SIF 114), ss. 85(1), 114, Sch. 23 Pt. IX(4)
43 Interpretation and commencement.U.K.
(1)In this Part of this Act the expression “principal Act” means the M1Stamp Act 1891, and references to the principal Act or to any provision of the principal Act shall include references to that Act or to that provision as amended and extended by any subsequent enactment.
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23
Parts IV–VIU.K.
44—56.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24U.K.
Textual Amendments
F24Ss. 44–56 repealed by Statute Law Revision Act 1964 (c. 79)
57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F25U.K.
Textual Amendments
Part VIIU.K. General
58. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F26U.K.
Textual Amendments
F26S. 58 repealed by Statute Law Revision Act 1959 (c. 68)
59
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
60. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F27U.K.
Textual Amendments
F27S. 60 repealed by Statute Law Revision Act 1927 (c. 42)
61. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F28U.K.
Textual Amendments
F28S. 61 repealed by Income Tax Act 1952 (c. 10), Sch. 25 and Statute Law Revision Act 1964 (c. 79)
62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F29U.K.
Textual Amendments
F29S. 62 repealed by Statute Law Revision Act 1927 (c. 42)
63. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F30U.K.
Textual Amendments
F30S. 63 repealed by Finance Act 1963 (c. 25), s. 73(8)(b), Sch. 14 Pt. VI
64 Construction, short title and repeal.U.K.
(1) . . . F31
Part III. of this Act shall be construed together with the Stamp Act 1891.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F32
(2)This Act may be cited as the Finance Act 1920.
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F33
Textual Amendments
F31Words repealed by Finance Act 1964 (c. 49), Sch. 9 and Statute Law Revision Act 1953 (2 & 3 Eliz. 2 c. 5)
F32Words repealed by Statute Law Revision Act 1964 (c. 79)
F33S. 64 (3) repealed by Statute Law Revision Act 1927 (c. 42)
F34F34FIRST SCHEDULEU.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F34Sch. 1 repealed by Finance Act 1962 (c. 44), s. 34(7), Sch. 11 Pt. I
F35F35SECOND SCHEDULEU.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F35Sch. 2 repealed by Vehicles (Excise) Act 1949 (c. 89), Sch. 7
F36F36THIRD SCHEDULEU.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F36Sch. 3 repealed by Income Tax Act 1952 (c. 10), Sch. 25
F37F37FOURTH SCHEDULEU.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F37Sch. 4 repealed by Statute Law Revision Act 1927 (c. 42)
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