- Latest available (Revised)
- Point in Time (01/02/1991)
- Original (As enacted)
Version Superseded: 27/07/1999
Point in time view as at 01/02/1991.
There are currently no known outstanding effects for the Finance Act 1949.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
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Textual Amendments
F1S. 2, Sch. 1 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
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Textual Amendments
F2Ss. 4, 5, Schs. 2, 3 repealed by Finance Act 1958 (c. 56), Sch. 9 Pt. I
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Textual Amendments
F3Ss. 6, 12, Sch. 4 repealed by Finance Act 1962 (c. 44), Sch. 11 Pt. I
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Textual Amendments
F4Sch. 5 repealed by Finance Act 1951 (c. 43), Sch. 7
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Textual Amendments
F6Ss. 27–29, 32, 33, Sch. 7 repealed by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), Sch. 13 Pt. I
Section 35.
1All headings relating to Admissions.
Modifications etc. (not altering text)
C1The text of s. 46(4), Sch. 8 Part I paras. 1–3, 6, 7, 10–16, 19–27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
2The heading Affidavit and Statutory Declaration.
Modifications etc. (not altering text)
C2The text of s. 46(4), Sch. 8 Part I paras. 1–3, 6, 7, 10–16, 19–27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
3The heading Appraisement or Valuation.
Modifications etc. (not altering text)
C3The text of s. 46(4), Sch. 8 Part I paras. 1–3, 6, 7, 10–16, 19–27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
4The heading Apprenticeship, instrument of; (an instrument of apprenticeship shall be exempt from all stamp duties).
5The heading Articles of Clerkship; (articles of clerkship to a solicitor shall be exempt from all stamp duties).
6The headings Award, and Award or Decreet Arbitral.
Modifications etc. (not altering text)
C4The text of s. 46(4), Sch. 8 Part I paras. 1–3, 6, 7, 10–16, 19–27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
7The heading Bill of Lading.
Modifications etc. (not altering text)
C5The text of s. 46(4), Sch. 8 Part I paras. 1–3, 6, 7, 10–16, 19–27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
8The headings Bond given pursuant to the directions of any Act . . . F7; (an instrument described in either of these headings shall be exempt from all stamp duties).
Textual Amendments
F7Words repealed by Administration of Estates Act 1971 (c. 25), Sch. 2 Pt. II
9The heading Charter Party; (a charter party shall be exempt from all stamp duties).
10The heading Commission of Lunacy.
Modifications etc. (not altering text)
C6The text of s. 46(4), Sch. 8 Part I paras. 1–3, 6, 7, 10–16, 19–27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
11The heading Conditional Surrender.
Modifications etc. (not altering text)
C7The text of s. 46(4), Sch. 8 Part I paras. 1–3, 6, 7, 10–16, 19–27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
12Both headings relating to Copies or Extracts.
Modifications etc. (not altering text)
C8The text of s. 46(4), Sch. 8 Part I paras. 1–3, 6, 7, 10–16, 19–27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
13The heading Copyhold and Customary Estates—instruments relating thereto.
Modifications etc. (not altering text)
C9The text of s. 46(4), Sch. 8 Part I paras. 1–3, 6, 7, 10–16, 19–27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
14The heading Deputation or Appointment of a gamekeeper.
Modifications etc. (not altering text)
C10The text of s. 46(4), Sch. 8 Part I paras. 1–3, 6, 7, 10–16, 19–27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
15Both headings relating to Exemplifications.
Modifications etc. (not altering text)
C11The text of s. 46(4), Sch. 8 Part I paras. 1–3, 6, 7, 10–16, 19–27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
16The heading Grant or Licence and the three following headings relating to Grants.
Modifications etc. (not altering text)
C12The text of s. 46(4), Sch. 8 Part I paras. 1–3, 6, 7, 10–16, 19–27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
17, 18.
Textual Amendments
19the heading Letters of Marque and Reprisal.
Modifications etc. (not altering text)
C13The text of s. 46(4), Sch. 8 Part I paras. 1–3, 6, 7, 10–16, 19–27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
20The heading relating to Licences.
Modifications etc. (not altering text)
C14The text of s. 46(4), Sch. 8 Part I paras. 1–3, 6, 7, 10–16, 19–27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
21The heading Memorial.
Modifications etc. (not altering text)
C15The text of s. 46(4), Sch. 8 Part I paras. 1–3, 6, 7, 10–16, 19–27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
22The heading Notarial Act.
Modifications etc. (not altering text)
C16The text of s. 46(4), Sch. 8 Part I paras. 1–3, 6, 7, 10–16, 19–27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
23The heading Passport.
Modifications etc. (not altering text)
C17The text of s. 46(4), Sch. 8 Part I paras. 1–3, 6, 7, 10–16, 19–27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
24The heading Protest.
Modifications etc. (not altering text)
C18The text of s. 46(4), Sch. 8 Part I paras. 1–3, 6, 7, 10–16, 19–27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
25The heading Transfer, any request or authority to the purser or other officer of any mining company.
Modifications etc. (not altering text)
C19The text of s. 46(4), Sch. 8 Part I paras. 1–3, 6, 7, 10–16, 19–27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
26The heading Voting Paper.
Modifications etc. (not altering text)
C20The text of s. 46(4), Sch. 8 Part I paras. 1–3, 6, 7, 10–16, 19–27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
27The heading Warrant for Goods; ( a warrant for goods shall be exempt from duty under the heading Agreement or any Memorandum of an Agreement)
Modifications etc. (not altering text)
C21The text of s. 46(4), Sch. 8 Part I paras. 1–3, 6, 7, 10–16, 19–27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
1The composition payable by the Bank of England under section twenty-one of the M1Stamp Act 1815, in respect of its bank post bills.
Marginal Citations
2The duties charged under section twenty-eight of the M2Lunacy (Scotland) Act 1857, on licences granted under section twenty-seven of that Act.
Marginal Citations
3The duties charged under section nine of the M3Charitable Trustees Incorporation Act 1872, on certificates of incorporation under that Act and on applications therefor.
Marginal Citations
4
Textual Amendments
5The duties charged under section two hundred and sixteen of the M4Lunacy Act 1890, on licences granted or renewed under that Act.
6The duty charged under subsection (2) of section five of the M5Deeds of Arrangement Act 1914, on deeds registered under that Act.
Marginal Citations
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Textual Amendments
F10Sch. 9 repealed by Statute Law (Repeals) Act 1989 (c. 43), s. 1(1), Sch. 1 Pt. II
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Textual Amendments
F12Sch. 11 repealed subject to savings by Statute Law Revision Act 1953 (c. 5) and Finance Act 1975 (c. 7) Sch. 13 Pt. I
Modifications etc. (not altering text)
C22The text of Sch. 11 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
The repeal of any enactment by this Part of this Schedule shall not affect its operation as respects licences of any description for a period before the date of the transfer of the duties on those licences under section fifteen of this Act
Modifications etc. (not altering text)
C23The text of Sch. 11 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
The repeal of any enactment by this Part of this Schedule shall not affect its operation as respects any drawback of duty, where it is shown to the satisfaction of the Commissioners of Customs and Excise that the duty was paid at the rate in force at the beginning of the sixth day of April, nineteen hundred and forty-nine
Textual Amendments
F13Sch. 11 repealed subject to savings by Statute Law Revision Act 1953 (c. 5) and Finance Act 1975 (c. 7) Sch. 13 Pt. I
Textual Amendments
F14Pt. V (ss. 37–45), s. 52(6), Sch. 11 Pt. VI repealed by Statute Law (Repeals) Act 1989 (c. 43), s. 1(1), Sch. 1 Pt. II
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