Finance Act 1933
1933 CHAPTER 19 23 and 24 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.
[28th June 1933]
Extent Information
E1For the extent of this Act see S. 47(6)
Commencement Information
I1Act partly in force at Royal Assent, partly retrospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991.
Parts I–IVU.K.
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1U.K.
Textual Amendments
F1S. 1 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2U.K.
Textual Amendments
F2S. 2 repealed by Finance Act 1964 (c. 49), Sch. 9
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3U.K.
Textual Amendments
F3S. 3 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4U.K.
Textual Amendments
F4S. 4 repealed by Finance Act 1940 (c. 29), Sch. 8
5–8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5U.K.
Textual Amendments
F5Ss. 5–8 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6U.K.
Textual Amendments
F6S. 9 repealed by Import Duties Act 1958 (c. 6), Sch. 7
10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7U.K.
Textual Amendments
F7S. 10 repealed by Finance Act 1950 (c. 15), Sch. 8 Pt. II
11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8U.K.
Textual Amendments
F8S. 11 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9U.K.
Textual Amendments
F9S. 12 repealed by Finance Act 1935 (c. 24), Sch. 2 Pt. II
13–20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10U.K.
Textual Amendments
F10Ss. 13–20 repealed by Import Duties Act 1958 (c. 6), Sch. 7
21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11U.K.
Textual Amendments
F11S. 21 repealed by Finance Act 1938 (c. 46), Sch. 2
22–24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12U.K.
Textual Amendments
F12Ss. 22–24 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
25, 26.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13U.K.
Textual Amendments
F13Ss. 25, 26 repealed by Vehicles (Excise) Act 1949 (c. 89), Sch. 7
27–34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14U.K.
Textual Amendments
F14Ss. 27–34 repealed by Income Tax Act 1952 (c. 10), Sch. 25
35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15U.K.
Textual Amendments
F15S. 35 repealed by Statute Law Revision Act 1959 (c. 68)
36, 37.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16U.K.
Textual Amendments
F16Ss. 36, 37 repealed by Statute Law Revision Act 1950 (c. 6)
38, 39.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17U.K.
Textual Amendments
F17Ss. 38, 39 repealed by Post Office Act 1961 (c. 15), Sch.
Part VU.K. Miscellaneous and General
40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18U.K.
Textual Amendments
F18S. 40 repealed by Finance Act 1936 (c. 34), Sch. 3 Pt. II
41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19U.K.
Textual Amendments
F19S. 41 repealed by Finance Act 1973 (c. 51), s. 59(7), Sch. 22 Pt. V
42 Effect of non-compliance with stamp laws in case of certain bills of exchange.U.K.
Notwithstanding any enactment to the contrary, a bill of exchange which is presented for acceptance, or accepted, or payable, outside the United Kingdom shall not be invalid by reason only that it is not stamped in accordance with the law for the time being in force relating to stamp duties, and any such bill of exchange which is unstamped or not properly stamped may be received in evidence on payment of the proper duty and penalties as provided by section fourteen F20. . . of the M1Stamp Act 1891.
Textual Amendments
F20Words in s. 42 repealed (27.7.1999 with effect as mentioned) by 1999 c. 16, s. 139, Sch. 20 Pt. V(1) Notes 1, 2
Marginal Citations
43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21U.K.
Textual Amendments
F21S. 43 repealed by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59(5), Sch. 13 Pt. I
44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22U.K.
Textual Amendments
F22S. 44 repealed by Statute Law Revision Act 1964 (c. 69)
45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23U.K.
Textual Amendments
F23S. 45 repealed by Finance Act 1962 (c. 44), Sch. 11 Pt. VI
46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24U.K.
Textual Amendments
F24S. 46 repealed by Statute Law (Repeals) Act 1971 (c. 52), Sch. Pt. VIII
47†Short title, construction, extent and repeals.U.K.
(1)This Act may be cited as the Finance Act 1933.
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F25
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F26
(4)Any reference in this Act to any other enactment shall be construed as a reference to that enactment as amended by any subsequent enactment, including this Act.
(5)In this Act the expression “the United Kingdom” does not include the Isle of Man.
(6)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.
(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F27
Textual Amendments
F25S. 47 (2) repealed by Finance Act 1964 (c. 49), Sch. 9
F26S. 47 (3) repealed by Statute Law Revision Act 1953 (2 & 3 Eliz. 2 c. 5)
F27S. 47 (7) repealed by Statute Law Revision Act 1950 (c. 6)
Modifications etc. (not altering text)
C1Unreliable margin note
F28F28SCHEDULES 1, 2U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F28Schs. 1, 2 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
F29F29SCHEDULE 3U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F29Sch. 3 repealed by Finance Act 1940 (c. 29), Sch. 8
F30F30SCHEDULE 4U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F30Sch. 4 repealed by Finance Act 1938 (c. 46), Sch. 2
F31F31SCHEDULE 5U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F31Sch. 5 repealed by Import Duties Act 1958 (c. 6), Sch. 7
SCHEDULE 6U.K.
Part IU.K.. . . F32
Textual Amendments
F32Sch. 6 Pt. I repealed by Finance Act 1938 (c. 46), Sch. 2
Part IIU.K.. . . F33
Textual Amendments
F33Sch. 6 Pt. II repealed by Import Duties Act 1958 (c. 6), Sch. 7
F34F34SCHEDULE 7U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F34Sch. 7 repealed by Vehicles (Excise) Act 1949 (c. 89), Sch. 7
F35F35SCHEDULE 8U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F35Sch. 8 repealed by Statute Law Revision Act 1950 (c. 6)