Finance Act 1931

1. Introductory Text

2. PART I Customs and Excise

   1. 1. Increase of customs duty on hydrocarbon oils

   2. 2. Certain vehicles not to become chargeable with higher duty by being used for conveyance of employees

   3. 3. Amendments of s. 13 of 18 & 19 Geo. 5. c. 17

   4. 4. Amendment with respect to duties for licences on motor bicycles

3. PART II Income Tax

   1. 5. Income Tax for 1931-32

   2. 6. Higher rates of income tax for 1930-31

   3. 7. Construction of Rule 20 of General Rules

   4. 8. Amendment as to payment of tax, by instalments

   5. 9. Extension of s. 18 of 13 & 14 Geo. 5. c. 14 to profits from business of air transport

4. PART III Land Value Tax

   1. Charge of Tax

      1. 10. Charge of land value tax

   2. Valuation

      1. 11. Ascertainment of values

      2. 12. Recording and registration of values

      3. 13. Division of units and apportionment of values

      4. 14. Objections to and appeals from valuations

      5. 15. Amendment and keeping of registers

      6. 16. Values in force for assessment of tax

   3. Assessment, Recovery and Recoupment

      1. 17. Person on whom tax to be chargeable

      2. 18. Reduction of land value for purposes of assessment to tax

      3. 19. Assessment and recovery of tax

      4. 20. Recoupment of tax to leaseholders by lessors

      5. 21. Tax paid by mortgagee charged on mortgaged estate

      6. 22. Ultimate incidence of tax assessed on persons not having whole beneficial interest

      7. 23. Procedure as to assessment and collection

   4. Exemptions and Belief

      1. 24. Exemptions

      2. 25. Relief from tax in certain cases

   5. Supplemental

      1. 26. Tax not to be included among impositions payable by lessees

      2. 27. Power of Commissioners to obtain information

      3. 28. Production to Commissioners of instruments transferring land

      4. 29. Service of documents

      5. 30. Miscellaneous provisions

      6. 31. Definition of owner

      7. 32. General definitions

      8. 33. Application to Crown lands

      9. 34. Provisions as to expenses

      10. 35. Application to Scotland

5. PART IV Miscellaneous and General

   1. 36. Advances to road fund for meeting expenditure in connection with expedited schemes

   2. 37. Collectors of taxes and collectors of land tax

   3. 38. Repeal of s. 47 of 20 & 21 Geo. 5. c. 28

   4. 39. Amendment of s. 48 of 20 & 21 Geo. 5. c. 28

   5. 40. Exemption from death duties in case of land given to National Trust

   6. 41. Exemption of savings certificates held by persons domiciled in Channel Islands or Isle of Man from estate duty

   7. 42. Amendment of s. 42 of 10 & 11 Geo. 5. c. 18

   8. 43. Prolongation of currency of savings certificates

   9. 44. Construction, short title, application and repeal

6. SCHEDULES.

   1. FIRST SCHEDULE

      Incumbrances from which Land is not deemed to be free for purposes of valuation

      1. 1. Such of the following incumbrances as would be binding on...

      2. 2. Any incumbrance created by a tease relating to minerals or...

   2. SECOND SCHEDULE

      Requirements in connection with production of Instruments of Transfer

      1. 1. Any person required by section twenty-eight of this Act to...

      2. 2. Any person producing any instrument to the Commissioners in accordance...

   3. THIRD SCHEDULE

      Enactments Repealed

      1. PART I.

      2. PART II.