- Latest available (Revised)
- Point in Time (01/02/1991)
- Original (As enacted)
Version Superseded: 01/05/1995
Point in time view as at 01/02/1991.
There are currently no known outstanding effects for the Finance Act 1930.
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Textual Amendments
Textual Amendments
F3Ss. 3, 7 repealed by Customs and Excise Act 1952 (c. 44) s. 320, Sch. 12, Pt. I
Textual Amendments
Textual Amendments
F5S. 6 repealed by Vehicles (Excise) Act 1949 (c. 89), s. 30, Sch. 7
Textual Amendments
F6Ss. 3, 7 repealed by Customs and Excise Act 1952 (c. 44) s. 320, Sch. 12, Pt. I
Textual Amendments
Textual Amendments
F8Ss. 33–40 repealed (with savings) by Finance Act 1940 (c. 29), s.65, Sch. 8; Finance Act (No. 2), 1940 (c. 48), s.42(8), Sch. 10; (with savings) Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I
Textual Amendments
F9Ss. 41, 45 repealed by Finance Act 1973 (c. 51), s.59(7), Sch. 22 Pt. V
(1)Stamp duty under the heading “Conveyance or Transfer on Sale” in the First Schedule to the M1Stamp Act 1891, shall not be chargeable on an instrument to which this section applies;
Provided that no such instrument shall be deemed to be duly stamped unless either it is stamped with the duty to which it would but for this section be liable, or it has in accordance with the provisions of section twelve of the said Act been stamped with a particular stamp denoting either that it is not chargeable with any duty or that it is duly stamped.
[F10(2)This section applies to any instrument as respects which it is shown to the satisfaction of the Commissioners that the effect thereof is to convey or transfer a beneficial interest in property from one body corporate to another, and that the bodies in question are associated, that is to say, one is beneficial owner of not less than ninety per cent. of the issued share capital of the other, or a third such body is beneficial owner of not less than ninety per cent. of the issued share capital of each.
(3)The ownership referred to in subsection (2) above is ownership either directly or through another body corporate or other bodies corporate, or partly directly and partly through another body corporate or other bodies corporate, and Part I of Schedule 4 to the M2Finance Act 1938 (determination of amount of capital held through other bodies corporate) shall apply for the purposes of this section with the substitution of references to issued share capital for references to ordinary share capital.]
Textual Amendments
F10S. 42(2)(3) substituted for s. 42(2) by Finance Act 1967 (c. 54), s. 27(2)
Modifications etc. (not altering text)
C1S. 42 “the Commissioners” means the Commissioners of Inland Revenue
Marginal Citations
Textual Amendments
F11S. 43 repealed by Finance Act 1949 (c. 47), s. 52(9)(10), Sch. 11 Pt. V
Textual Amendments
F12S. 44 repealed by Finance Act 1970 (c. 24), s. 36(8), Sch. 8 Pt. V
Textual Amendments
F13Ss. 41, 45 repealed by Finance Act 1973 (c. 51), s.59(7), Sch. 22 Pt. V
Textual Amendments
Textual Amendments
F15S. 47 repealed by Finance Act 1931 (c. 28), s. 44, Sch. 3 Pt. I
Textual Amendments
F16S. 48 repealed by National Loans Act 1968 (c. 13), ss. 17(1), 24(2), Sch. 6 Pt. I
(1)Part VII of the M3National Debt Act 1870, shall have effect as if the capital sums secured on bearer bonds issued under the War Loan Acts 1914 to 1919, were stock within the meaning of the said Part VII and as if the bonds and coupons attached thereto were respectively stock certificates and coupons issued under the National Debt Act 1870.
(2)For the purposes of this section a bond shall be deemed to have been issued if it has been made out and paid for, notwithstanding that it has not been taken up by the person entitled thereto.
Marginal Citations
Textual Amendments
F17S. 50 repealed by Finance Act 1942 (c. 21), s. 47(2), Sch. 11 Pt. III
The Bank for International Settlements shall not be liable to any taxation, present or future, in respect either of the capital amount of, or of any income arising from, any part of the funds or investments of the Bank which result from payments made by the Government of the German Reich under the agreement entered into at the Hague on the twentieth day of January, nineteen hundred and thirty, between the Government of the German Reich and certain other Governments, including the Government of the United Kingdom.
Textual Amendments
F18S. 52 repealed by National Dept Act 1958 (7&8 Eliz. 2. c. 6), s. 17(1), Sch.
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21
(4)Part IV of this Act shall be construed as one with the M4Stamp Act 1891.
(5)Any reference in this Act to any enactment shall be construed as a reference to that enactment as amended by any subsequent enactment, including this Act.
(6)This Act may be cited as the Finance Act, 1930.
(7)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.
(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22
Textual Amendments
F19S. 53(1) repealed by Finance Act 1964 (c. 49), s. 26(7), Sch. 9
F21S. 53(3) Sch. 2 repealed (with savings) by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I
Modifications etc. (not altering text)
C2A dagger appended to a marginal note means that it is no longer accurate.
Marginal Citations
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