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Finance Act 1937

1937 CHAPTER 54 1 Edw 8 and 1 Geo 6

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.

Part IU.K. Customs and Excise

1, 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1U.K.

Textual Amendments

3, 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2U.K.

Textual Amendments

5 Repeal of male servant duty, and effect thereof on game licence duty.U.K.

[F3(1)F4...

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

F4Words in s. 5(1) repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), Sch. 1 Pt. 9 Group 6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

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

6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8U.K.

7–9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9U.K.

10– 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10U.K.

Textual Amendments

F10Pt. II (ss. 10–18) repealed (with savings) by Income Tax Act 1952 (c. 10), s. 527, Sch. 25

19–25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11U.K.

Textual Amendments

F11Pt. III (ss. 19–25) repealed (with savings) by Finance Act 1965 (c. 25), s. 97(5), Sch. 22 Pt. V

Part IV.U.K. National Debt.

26, 27.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12U.K.

Textual Amendments

28 Advertisement of applications for unclaimed stock, dividends and other moneys.U.K.

(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

Marginal Citations

M233 & 34 Vict. c. 71.

M310 & 11 Geo. 5. c. 32.

29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16U.K.

Part VU.K. Miscellaneous and General

30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17U.K.

Textual Amendments

31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18U.K.

32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19U.K.

Textual Amendments

33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20U.K.

34 Short title, construction, extent and repeals.U.K.

(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

FIRST SCHEDULEU.K. . . . F24

Textual Amendments

SECOND SCHEDULEU.K.[F25 Amendment of Game Licences Act, 1860. (23 & 24 VICT. C. 90)

Textual Amendments

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 twoFor 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 sevenFor 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 eightFor 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”.]

THIRD SCHEDULEU.K. . . . F26

Textual Amendments

F26Sch. 3 repealed (with savings) by Income Tax Act 1952 (c. 10), s. 527, Sch. 25

FOURTH AND FIFTH SCHEDULESU.K. . . . F27

Textual Amendments

F27Schs. 4, 5 repealed (with savings) by Finance Act 1965 (c. 25), s. 97(5), Sch. 22 Pt. V

SIXTH SCHEDULEU.K. . . . F28

Textual Amendments