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F1Ss. 1, 2 repealed by Statute Law Revision Act 1950 (c. 6)
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Textual Amendments
F3S. 5 repealed (S.) (29.6.2011) by Wildlife and Natural Environment (Scotland) Act 2011 (asp 6), s. 43(1), Sch. Pt. 2 (with s. 41(1)); S.S.I. 2011/279, art. 2(1)(l)(ii) (as amended by S.S.I. 2011/287, art. 2)
F4S. 5 repealed (E.W.) (1.8.2007) by Regulatory Reform (Game) Order 2007 (S.I. 2007/2007), art. 1(1), Sch. para. 1(h)
Textual Amendments
F5S. 6 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I
Textual Amendments
F6Ss. 7–9 repealed by Vehicles (Excise) Act 1949 (c. 89), s. 30, Sch. 7
Textual Amendments
F7Pt. II (ss. 10–18) repealed (with savings) by Income Tax Act 1952 (c. 10), s. 527, Sch. 25
Textual Amendments
F8Pt. III (ss. 19–25) repealed (with savings) by Finance Act 1965 (c. 25), s. 97(5), Sch. 22 Pt. V
Textual Amendments
F9Ss. 26, 27 repealed by Statute Law Revision Act 1959 (c. 68)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 M1National Debt Act, 1870 (which, as extended by paragraph 6 of the Third Schedule to the M2Finance 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 [F10Registrar 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.
F11(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12
Textual Amendments
F10Words 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)
F11S. 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)
F12S. 28(3) repealed by Statute Law Revision Act 1950 (c. 6)
Marginal Citations
M133 & 34 Vict. c. 71.
M210 & 11 Geo. 5. c. 32.
Textual Amendments
F13S. 29 repealed by Statute Law (Repeals) Act 1986 (c. 12), s. 1(1), Sch. 1 Pt. III
Textual Amendments
F14S. 30 repealed by Finance Act 1938 (c. 46), s. 55(7), Sch. 5
Textual Amendments
F15S. 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
F16S. 32 repealed by Post Office Act 1961 (c. 15), s. 28(1), Sch.
Textual Amendments
F17S. 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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19
(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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20
Textual Amendments
F18S. 34(2) repealed by Import Duties Act 1958 (c. 6), s. 16(4), Sch. 7
F19S. 34(3) repealed by Statute Law Revision Act 1953 (c. 6)
F20S. 34(6) repealed by Statute Law Revision Act 1950 (c. 6)
Textual Amendments
F21Sch. 1 repealed by Import Duties Act 1958 (c. 6), s. 16(4), Sch. 7
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Textual Amendments
F22Sch. 2 repealed (1.8.2007 for E.W. and 29.6.2011 for S.) by Regulatory Reform (Game) Order 2007 (S.I. 2007/2007), art. 1(1), Sch. para. 1(h);Wildlife and Natural Environment (Scotland) Act 2011 (asp 6), s. 43(1), Sch. Pt. 2 (with s. 41(1)); S.S.I. 2011/279, art. 2(1)(l)(ii) (as amended by S.S.I. 2011/287, art. 2)
Textual Amendments
F23Sch. 3 repealed (with savings) by Income Tax Act 1952 (c. 10), s. 527, Sch. 25
Textual Amendments
F24Schs. 4, 5 repealed (with savings) by Finance Act 1965 (c. 25), s. 97(5), Sch. 22 Pt. V
Textual Amendments
F25Sch. 6 repealed by Statute Law Revision Act 1950 (c. 6)