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.
[30th July 1937]X1
Extent Information
E1For application of this Act to Northern Ireland see s. 34(5)
Editorial Information
X1The text of ss. 28, 29, Sch.2 was taken from S.I.F. Group 99:3 (Public Finance and Economic Controls: National Debt), ss. 5(2), 34(1)(4)(5) from S.I.F. Group 4:3 (Animals: Game); provisions omitted from S.I.F. have been dealt with as referred to in other commentary.
Modifications etc. (not altering text)
C1Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3
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.
Textual Amendments
F1Ss. 1, 2 repealed by Statute Law Revision Act 1950 (c. 6)
F4... the provisions [F5of the Game Licences Act 1860 ] set out in the first column of the Secound Schedule to this Act shall be amended in the manner shown in the second column of that Schedule.
(2)No licence to kill game shall be taken out or renewed by any person under the M1Game Licences Act, 1860, on behalf of a servant employed as a gamekeeper unless that person has signed and delivered to the officer issuing or renewing the licence a declaration in writing in such form and containing such particulars as may be prescribed by the Treasury, and, if any person makes a statement which he knows to be false in any such declaration, he shall be liable to an excise penalty of [F6level 2 on the standard scale].
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]F7
Textual Amendments
F3S. 5 repealed (E.W.) (1.8.2007) by Regulatory Reform (Game) Order 2007 (S.I. 2007/2007), art. 1(1), Sch. para. 1(h)
F4Words in s. 5(1) repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), Sch. 1 Pt. 9 Group 6
F5Words in s. 5(1) substituted (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), Sch. 2 para. 5
F6Words substituted by virtue of (E.W.) Criminal Law Act 1977 (c. 45, SIF 39:1), s. 31, Customs and Excise Management Act 1979 (c. 2, SIF 40:1), ss. 1, 156 and Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289C, 289G, and Customs and Excise Management Act 1979 (c. 2, SIF 40:1), ss. 1, 156
F7S. 5(3) repealed by Statute Law Revision Act 1950 (c. 6)
Modifications etc. (not altering text)
C2The text of s. 5(1) 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 have been made prior to 1.2.1991.
Marginal Citations
Textual Amendments
F8S. 6 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I
Textual Amendments
F9Ss. 7–9 repealed by Vehicles (Excise) Act 1949 (c. 89), s. 30, Sch. 7
Textual Amendments
F10Pt. II (ss. 10–18) repealed (with savings) by Income Tax Act 1952 (c. 10), s. 527, Sch. 25
Textual Amendments
F11Pt. III (ss. 19–25) repealed (with savings) by Finance Act 1965 (c. 25), s. 97(5), Sch. 22 Pt. V
Textual Amendments
F12Ss. 26, 27 repealed by Statute Law Revision Act 1959 (c. 68)
(1)Where an application is made for a direction under section fifty-five of the M2National Debt Act, 1870 (which, as extended by paragraph 6 of the Third Schedule to the M3Finance Act, 1921, relates to unclaimed stock, dividends and principal moneys payable on redemption) either—
(a)for the re-transfer of any stock the nominal value whereof exceeds twenty pounds; or
(b)for the payment of any dividends or other moneys amounting in all to more than twenty pounds;
the direction may, if the [F13Registrar of Government Stock] thinks fit, be witheld until three months after public notice of the application has been given by advertisement in such manner and containing such particulars as he may direct.
F14(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15
Textual Amendments
F13Words in s. 28(1) substituted (1.7.2004) by Government Stock (Consequential and Transitional Provision) (No.2) Order 2004 (S.I. 2004/1662), art. 1, Sch. para. 1, Sch. para. 11(2) (with art. 3)
F14S. 28(2) omitted (1.7.2004) by virtue of Government Stock (Consequential and Transitional Provision) (No.2) Order 2004 (S.I. 2004/1662), art. 1, Sch. para. 1, Sch. para. 11(3) (with art. 3)
F15S. 28(3) repealed by Statute Law Revision Act 1950 (c. 6)
Marginal Citations
M233 & 34 Vict. c. 71.
M310 & 11 Geo. 5. c. 32.
Textual Amendments
F16S. 29 repealed by Statute Law (Repeals) Act 1986 (c. 12), s. 1(1), Sch. 1 Pt. III
Textual Amendments
F17S. 30 repealed by Finance Act 1938 (c. 46), s. 55(7), Sch. 5
Textual Amendments
F18S. 31 repealed by Finance Act 1972 (c. 41), ss. 121, 134(7), Sch. 26 para. 27, Sch. 28 Pt. VII; (with savings) by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I
Textual Amendments
F19S. 32 repealed by Post Office Act 1961 (c. 15), s. 28(1), Sch.
Textual Amendments
F20S. 33 repealed by Finance Act 1962 (c. 44), s. 34(7), Sch. 11 Pt. VI
(1)This Act may be cited as the Finance Act, 1937.
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22
(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 (unless the context otherwise requires) this Act.
(5)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.
(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23
Textual Amendments
F21S. 34(2) repealed by Import Duties Act 1958 (c. 6), s. 16(4), Sch. 7
F22S. 34(3) repealed by Statute Law Revision Act 1953 (c. 6)
F23S. 34(6) repealed by Statute Law Revision Act 1950 (c. 6)
Textual Amendments
F24Sch. 1 repealed by Import Duties Act 1958 (c. 6), s. 16(4), Sch. 7
Textual Amendments
F25Second Sch. repealed (E.W.) (1.8.2007) by Regulatory Reform (Game) Order 2007 (S.I. 2007/2007), art. 1(1), Sch. para. 1(h)
Modifications etc. (not altering text)
C3The text of Sch. 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 have been made prior to 1.2.1991.
| section two | For the words “servant for whom he shall be chargeable to the duty of assessed taxes” there shall be substituted the words “male servant employed by him”. |
| section seven | For the words “and being charged or liable to be charged to the assessed tax on servants in respect of any gamekeeper by whomsoever deputed or appointed and” there shall be substituted the words “employing any male servant as a gamekeeper”, and for the words “servant of any other person who shall be duly charged to the assessed tax on servants in respect of such servant, whether as gamekeeper or in any other capacity” there shall be substituted the words “servant of any other person”. |
| section eight | For the words “another servant” there shall be substituted the words “another male servant”, and for the words from “person in his service” to “servants as aforesaid” there shall be substituted the words “male person in his service, or in the service of the same master”.] |
Textual Amendments
F26Sch. 3 repealed (with savings) by Income Tax Act 1952 (c. 10), s. 527, Sch. 25
Textual Amendments
F27Schs. 4, 5 repealed (with savings) by Finance Act 1965 (c. 25), s. 97(5), Sch. 22 Pt. V
Textual Amendments
F28Sch. 6 repealed by Statute Law Revision Act 1950 (c. 6)