Finance Act 1907

1. Introductory Text

2. PART I Customs and Excise

   1. 1. Duty on tea

   2. 2. Continuance of additional customs duties and drawbacks on tobacco, beer, and spirits

   3. 3. Continuance of additional excise duties and drawbacks on beer and spirits

   4. 4. Means of ascertaining strength or weight of spirits

   5. 5. Amendment of the Revenue Act, 1883, as to imported plate

3. PART II Stamps

   1. 6. Extension of exemption from stamp duty in case of certain affidavits and declarations

   2. 7. Stamping of hire-purchase agreement

   3. 8. Provisions as to policies of insurance

   4. 9. Proxies executed abroad

   5. 10. Reduction of duty on loan capital issued for the purpose of the conversion or consolidation of existing capital

   6. 11. Remission of stamp duty on Customs and Excise debentures and certificates

4. PART III Death Duties

   1. 12. Amended rates of estate duty

   2. 13. Extension of power to remit death duties

   3. 14. Power to entertain application for discharge from claims for estate duty made at any time

   4. 15. Calculation of the allowance to be made in respect of duty paid before the commencement of the Finance Act, 1894

   5. 16. Limited aggregation of certain settled property abolished

5. PART IV Local Taxation Account

   1. 17. Provision with respect to certain grants to local taxation accounts

6. PART V Income Tax

   1. 18. Income tax for 1907-1908

   2. 19. Relief in respect of earned income where total income does not exceed 2,000l

   3. 20. Special provisions applicable to partners

   4. 21. Particulars to be given by employers

   5. 22. Liability to make returns

   6. 23. Extension of time for certain proceedings

   7. 24. Provisions with respect to computing profits by average of three years

   8. 25. Payment of tax on patent royalties by deduction

   9. 26. Provisions with respect to deductions for wear and tear of machinery or plant

   10. 27. Power of Commissioners for special purposes to allow relief tinder s.23 of 53 & 54 Vict. c.8

   11. 28. Deductions by clergymen or ministers of religion in respect of dwelling-houses in certain cases

7. PART VI National Debt

   1. 29. Reduction of debt

8. PART VII General

   1. 30. Repeal, construction, and short title

9. SCHEDULES.

   1. FIRST SCHEDULE

      Scale of Rates of Estate Duty

   2. SECOND SCHEDULE

      1. 1. The estate duty grants paid under section nineteen of the...

      2. 2. The agricultural rates grant paid under section two of the...

      3. 3. The Scottish Agricultural rates grant paid under section three of...

   3. THIRD SCHEDULE

      Enactments Repealed