Finance Act 1949

SCHEDULES

F1 F1 FIRST SCHEDULE U.K.

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Textual Amendments

F1 S. 2, Sch. 1 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

F2 F2 SECOND AND THIRD SCHEDULES U.K.

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Textual Amendments

F2 Ss. 4, 5, Schs. 2, 3 repealed by Finance Act 1958 (c. 56), Sch. 9 Pt. I

F3 F3 FOURTH SCHEDULE U.K.

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Textual Amendments

F3 Ss. 6, 12, Sch. 4 repealed by Finance Act 1962 (c. 44), Sch. 11 Pt. I

F4 F4 FIFTH SCHEDULE U.K.

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Textual Amendments

F4 Sch. 5 repealed by Finance Act 1951 (c. 43), Sch. 7

F5 F5 SIXTH SCHEDULE U.K.

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Textual Amendments

F5 Ss. 18–26, Schs. 6, 10 repealed by Income Tax Act 1952 (c. 10), Sch. 25

F6 F6 SEVENTH SCHEDULE U.K.

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Textual Amendments

F6 Ss. 27–29, 32, 33, Sch. 7 repealed by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), Sch. 13 Pt. I

Section 35.

EIGHTH SCHEDULE U.K. Stamp Duties Abolished

Part I U.K. Charges under Stamp Act 1891, and Consequential Exemptions

1 All headings relating to Admissions.

Modifications etc. (not altering text)

C1 The text of s. 46(4), Sch. 8 Part I paras. 1–3, 6, 7, 10–16, 19–27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

2 The heading Affidavit and Statutory Declaration.

Modifications etc. (not altering text)

C2 The text of s. 46(4), Sch. 8 Part I paras. 1–3, 6, 7, 10–16, 19–27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

3 The heading Appraisement or Valuation.

Modifications etc. (not altering text)

C3 The text of s. 46(4), Sch. 8 Part I paras. 1–3, 6, 7, 10–16, 19–27 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

4 The heading Apprenticeship, instrument of; (an instrument of apprenticeship shall be exempt from all stamp duties).

5 The heading Articles of Clerkship; (articles of clerkship to a solicitor shall be exempt from all stamp duties).

6 The headings Award, and Award or Decreet Arbitral.

Modifications etc. (not altering text)

C4 The 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.

7 The heading Bill of Lading.

Modifications etc. (not altering text)

C5 The 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.

8 The 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

F7 Words repealed by Administration of Estates Act 1971 (c. 25), Sch. 2 Pt. II

9 The heading Charter Party; (a charter party shall be exempt from all stamp duties).

10 The heading Commission of Lunacy.

Modifications etc. (not altering text)

C6 The 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.

11 The heading Conditional Surrender.

Modifications etc. (not altering text)

C7 The 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.

12 Both headings relating to Copies or Extracts.

Modifications etc. (not altering text)

C8 The 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.

13 The heading Copyhold and Customary Estates—instruments relating thereto.

Modifications etc. (not altering text)

C9 The 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.

14 The heading Deputation or Appointment of a gamekeeper.

Modifications etc. (not altering text)

C10 The 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.

15 Both headings relating to Exemplifications.

Modifications etc. (not altering text)

C11 The 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.

16 The heading Grant or Licence and the three following headings relating to Grants.

Modifications etc. (not altering text)

C12 The 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.

F8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

17, 18.

Textual Amendments

F8 Sch. 8 Pt. I paras. 17, 18 repealed by Finance Act 1985 (c. 54, SIF 114), s. 98(6), Sch. 27 Pt. IX(2)

19 the heading Letters of Marque and Reprisal.

Modifications etc. (not altering text)

C13 The 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.

20 The heading relating to Licences.

Modifications etc. (not altering text)

C14 The 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.

21 The heading Memorial.

Modifications etc. (not altering text)

C15 The 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.

22 The heading Notarial Act.

Modifications etc. (not altering text)

C16 The 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.

23 The heading Passport.

Modifications etc. (not altering text)

C17 The 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.

24 The heading Protest.

Modifications etc. (not altering text)

C18 The 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.

25 The heading Transfer, any request or authority to the purser or other officer of any mining company.

Modifications etc. (not altering text)

C19 The 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.

26 The heading Voting Paper.

Modifications etc. (not altering text)

C20 The 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.

27 The 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)

C21 The 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.

Part II U.K. Charges under other Acts

1 The composition payable by the Bank of England under section twenty-one of the M1 Stamp Act 1815, in respect of its bank post bills.

Marginal Citations

M1 1815 c. 184.

2 The duties charged under section twenty-eight of the M2 Lunacy (Scotland) Act 1857, on licences granted under section twenty-seven of that Act.

Marginal Citations

M2 1857 c. 71.

3 The duties charged under section nine of the M3 Charitable Trustees Incorporation Act 1872, on certificates of incorporation under that Act and on applications therefor.

Marginal Citations

M3 1872 c. 24.

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

4

Textual Amendments

F9 Sch. 8 Part II para. 4 repealed by Statute Law (Repeals) Act 1976 (c. 16), Sch. 11 Pt. II

5 The duties charged under section two hundred and sixteen of the M4 Lunacy Act 1890, on licences granted or renewed under that Act.

Marginal Citations

M4 1890 c. 5.

6 The duty charged under subsection (2) of section five of the M5 Deeds of Arrangement Act 1914, on deeds registered under that Act.

Marginal Citations

M5 1914 c. 47.

F10 F10 NINTH SCHEDULE U.K.

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Textual Amendments

F10 Sch. 9 repealed by Statute Law (Repeals) Act 1989 (c. 43), s. 1(1), Sch. 1 Pt. II

F11 F11 TENTH SCHEDULE U.K.

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Textual Amendments

F11 Ss. 18–26, Schs. 6, 10 repealed by Income Tax Act 1952 (c. 10), Sch. 25

ELEVENTH SCHEDULE U.K.

Part I U.K. . . . F12

Textual Amendments

F12 Sch. 11 repealed subject to savings by Statute Law Revision Act 1953 (c. 5) and Finance Act 1975 (c. 7) Sch. 13 Pt. I

Part II U.K. Repeals as to transferred Excise Licences

Modifications etc. (not altering text)

C22 The 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

Part III U.K. Miscellaneous Customs and Excise Repeals

Modifications etc. (not altering text)

C23 The 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

Parts IV, V U.K. . . . F13

Textual Amendments

F13 Sch. 11 repealed subject to savings by Statute Law Revision Act 1953 (c. 5) and Finance Act 1975 (c. 7) Sch. 13 Pt. I

Part VI U.K. . . . F14

Textual Amendments

F14 Pt. 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