Finance Act 1924

1924 c.21

F27An 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.

Annotations:
Commencement Information
I1

Act partly in force at Royal Assent, partly retrospective; all provisions so far as unrepealed wholly in force at 1.2.1991.

Extent Information
E1

Subject to s. 41(3) this Act extends to the UK

Amendments (Textual)
F27

Act repealed (E.W.) (1.8.2007) by Regulatory Reform (Game) Order 2007 (S.I. 2007/2007), Sch. para. 1(g); and (S.) (29.6.2011) by Wildlife and Natural Environment (Scotland) Act 2011 (asp 6), Sch. Pt. 2 (with s. 41(1)); S.S.I. 2011/279, art. 2(1)(l)(ii)

Modifications etc. (not altering text)
C1

Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3

Part I Customs and Excise

1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4

Annotations:
Amendments (Textual)
F4

Ss. 4, 11–14, 16 repealed by Customs and Excise Act (c. 44) s. 320 Sch. 12 Pt.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

5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5

6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6

7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7

8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8

10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9

11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10

Annotations:
Amendments (Textual)
F10

Ss. 4, 11–14, 16 repealed by Customs and Excise Act (c. 44) s. 320 Sch. 12 Pt.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

15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11

16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12

Annotations:
Amendments (Textual)
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Ss. 4, 11–14, 16 repealed by Customs and Excise Act (c. 44) s. 320 Sch. 12 Pt.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.

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 M1Game Licences Act, 1860, . . . F13

18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14

Part II

19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15

Part III Miscellaneous and General

34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16

35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17

36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18

37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19

38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20

39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21

40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22

41C2†Construction, short title, application and repeal.

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

F25F25FIRST SCHEDULE

Annotations:
Amendments (Textual)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F25

F26F26SECOND TO THIRD SCHEDULES

Annotations:
Amendments (Textual)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F26