Finance Act 1924

Part I U.K. Customs and Excise

1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 U.K.

Textual Amendments

F1 Ss. 1, 40 repealed by Statute Law Revision Act 1950 (c. 6)

2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2 U.K.

Textual Amendments

F2 S. 2 repealed by Finance Act 1962 (c. 44) ss. 3(4)(5), 34(7), Sch. 11 Pt. I

3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3 U.K.

Textual Amendments

F3 S. 3 repealed by Finance Act 1962 (c. 44) ss. 3(3)(5), 34(7), Sch. 11 Pt. II

4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4 U.K.

Textual Amendments

F4 Ss. 4, 11–14, 16 repealed by Customs and Excise Act (c. 44) s. 320 Sch. 12 Pt. I

5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5 U.K.

Textual Amendments

F5 S. 5 repealed by Finance Act 1952 (c. 33) ss. 76(8), Sch. 14 Pt. III

6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6 U.K.

Textual Amendments

F6 S. 6 repealed by Entertainments Duty Act 1958 (c. 9) s. 10(2), Sch. 2

7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7 U.K.

Textual Amendments

F7 S. 7 repealed by Finance Act 1957 (c. 49) s. 42(5), Sch. 9 Pt. I

8, 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8 U.K.

Textual Amendments

F8 Ss. 8, 9 repealed by Statute Law Revision Act 1950 (c. 6)

10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9 U.K.

Textual Amendments

F9 S. 10 repealed by Finance Act 1948 (c. 49) s. 82, Sch. 11 Pt. I

11—14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10 U.K.

Textual Amendments

F10 Ss. 4, 11–14, 16 repealed by Customs and Excise Act (c. 44) s. 320 Sch. 12 Pt. I

15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11 U.K.

Textual Amendments

F11 S. 15 repealed by Finance Act 1928 (c. 17) s. 35, Sch. 5

16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12 U.K.

Textual Amendments

F12 Ss. 4, 11–14, 16 repealed by Customs and Excise Act (c. 44) s. 320 Sch. 12 Pt. I

17 Game certificates and gun licences taken out in Northern Ireland to be available in Great Britain. U.K.

(1) Subject to the provisions of this section, a game certificate . . . F13 taken out in Northern Ireland shall, without further payment of duty, be available in Great Britain:

Provided that, if the rates of duty chargeable . . . F13 on game licences . . . F13 taken out in Great Britain are higher than the rates of duty chargeable . . . F13 on game certificates . . . F13 taken out in Northern Ireland, any such certificate . . . F13 taken out in Northern Ireland shall not be available in Great Britain until the difference between the Irish rate of duty and the British rate of duty has been paid in Great Britain.

(2) This section shall come into operation on the date which is declared by His Majesty in Council to be the date as on which by virtue of legislation passed by the Parliament of Northern Ireland a corresponding concession with respect to the availability in Northern Ireland of game licences . . . F13 taken out in Great Britain comes into operation, and shall continue in operation so long only as the corresponding concession continues to have effect, and a declaration made by His Majesty in Council that the corresponding concession has ceased to have effect as from a date specified in the declaration shall, for the purposes of this section, be conclusive evidence of the facts stated therein.

(3) In this section the expressions “game licence” and “game certificate” mean respectively a licence (other than a gamekeeper’s licence) or a certificate to kill game taken out under the M1 Game Licences Act, 1860, . . . F13

Textual Amendments

F13 Words repealed by Statute Law (Repeals) Act 1976 (c. 16), Sch. 1 Pt. VI

Marginal Citations

M1 1860 c. 90.

18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14 U.K.

Textual Amendments

F14 S. 18 repealed by Vehicles (Excise) Act 1949 (c. 89), s. 30 Sch.

Part II U.K.

19—33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15 U.K.

Textual Amendments

F15 Ss. 19–33 repealed (with savings) by Income Tax Act 1952 (c. 10) s. 527, Sch. 25

Part III U.K. Miscellaneous and General

34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16 U.K.

Textual Amendments

F16 S. 34 repealed by Statute Law Revision Act 1964 (c. 79)

35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17 U.K.

Textual Amendments

F17 Ss. 35, 37 repealed by Statute Law Repeals Act 1989 (c. 43), s. 1(1), Sch. 1 Pt. II

36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18 U.K.

Textual Amendments

F18 S. 36 repealed by Finance Act 1970 (c. 24), s. 36(8), Sch. 8 Pt. V

37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19 U.K.

Textual Amendments

F19 Ss. 35, 37 repealed by Statute Law Repeals Act 1989 (c. 43), s. 1(1), Sch. 1 Pt. II

38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20 U.K.

Textual Amendments

F20 S. 38 repealed (with savings) by Finance Act 1952 (c. 33), ss. 71(3), 76(8), Sch. 14 Pt. V; Finance Act 1975 (c. 7) ss. 50, 52(2)(3), 59, Sch. 13 Pt. I

39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21 U.K.

Textual Amendments

F21 S. 39 repealed by Government Annuities Act 1929 (c. 29), s. 66, Sch. 2

40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22 U.K.

Textual Amendments

F22 Ss. 1, 40 repealed by Statute Law Revision Act 1950 (c. 6)

41 †Construction, short title, application and repeal. U.K.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23

This Act may be cited as the Finance Act, 1924.

(3) 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.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24

Textual Amendments

F23 S. 41(1) repealed by Finance Act 1962 (c. 44)

F24 S. 41(4) repealed by Statute Law Revision Act 1950 (c. 6)

Modifications etc. (not altering text)

C1 Unreliable marginal note