- Latest available (Revised)
- Point in Time (01/02/1991)
- Original (As enacted)
Point in time view as at 01/02/1991.
There are currently no known outstanding effects for the Finance Act 1920.
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
F1Ss. 1, 2 repealed by Statute Law Revision Act 1927 (c. 42)
Textual Amendments
F2S. 3 repealed by Finance Act 1964 (c. 49), Sch. 9
Textual Amendments
F3Ss. 4, 5 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
Textual Amendments
F4S. 6 repealed by Statute Law Revision Act 1950 (c. 6)
Textual Amendments
F5S. 7 repealed by Finance Act 1927 (c. 10), Sch. 6 Pt. II
Textual Amendments
F6S. 8 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
Textual Amendments
F7Ss. 9, 10 repealed by Finance Act 1921 (c. 32), Sch. 5
Textual Amendments
F8S. 11 repealed by Finance (No. 2) Act 1945 (9 & 10 Geo. 6 c. 13), Sch. 3
Textual Amendments
F9S. 12 repealed by Statute Law Revision Act 1927 (c. 42)
Textual Amendments
F10S. 13 repealed by Vehicles (Excise) Act 1949 (c. 89), Sch. 7
Textual Amendments
F11Ss. 14–33 repealed by Income Tax Act 1952 (c. 10), Sch. 25
Textual Amendments
F12S. 34 repealed by Finance Act 1970 (c. 24), Sch. 8 Pt. V
Textual Amendments
F13S. 35 repealed by Finance Act 1949 (c. 47), s. 52(9), Sch. 11 Pt. V
Textual Amendments
(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F15S. 37 (1) repealed by Finance Act 1970 (c. 24), Sch. 8 Pt.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F16S. 37 (2) repealed by Finance Act 1974 (c. 30), Sch. 14 Pt.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F17S. 37 (3) repealed by Finance Act 1976 (c. 40), Sch. 15 Pt.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
Textual Amendments
F18S. 38 repealed by Finance Act 1963 (c. 25), Sch. 14 Pt. IV
Textual Amendments
F19S. 39 repealed by Finance Act 1973 (c. 51), s. 59(7), Sch. 22 Pt. V
(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.
Textual Amendments
F21S. 41 repealed by Finance Act 1959 (c. 58), Sch. 8 Pt. II
Textual Amendments
F22S. 42 repealed by Finance Act 1986 (c. 41, SIF 114), ss. 85(1), 114, Sch. 23 Pt. IX(4)
(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
Textual Amendments
F24Ss. 44–56 repealed by Statute Law Revision Act 1964 (c. 79)
Textual Amendments
Textual Amendments
F26S. 58 repealed by Statute Law Revision Act 1959 (c. 68)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F27S. 60 repealed by Statute Law Revision Act 1927 (c. 42)
Textual Amendments
F28S. 61 repealed by Income Tax Act 1952 (c. 10), Sch. 25 and Statute Law Revision Act 1964 (c. 79)
Textual Amendments
F29S. 62 repealed by Statute Law Revision Act 1927 (c. 42)
Textual Amendments
F30S. 63 repealed by Finance Act 1963 (c. 25), s. 73(8)(b), Sch. 14 Pt. VI
(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)
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: