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Finance Act 1898
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- 1898 c. 10 (Regnal. 61_and_62_Vict)
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Part IU.K.
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1U.K.
Textual Amendments
F1S. 1 repealed by Finance (1909–10) Act 1910 (c. 8) Sch. 6
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2U.K.
Textual Amendments
F2S. 2 repealed by Finance Act 1904 (c. 7), s. 3
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3U.K.
Textual Amendments
F3S. 3 repealed by Statute Law Revision Act 1908 (c. 49)
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4U.K.
Textual Amendments
F4S. 4 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
Part IIU.K. Stamps
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5U.K.
Textual Amendments
F5S. 5 repealed by Finance Act 1970 (c. 24), Sch. 8 Pt. IV
6 Removal of doubt as to 54 & 55 Vict. c. 39, ss. 54, 57, so far as regards foreclosure decrees.U.K.
For the removal of doubts with reference to the effect of sections fifty-four and fifty-seven of the Stamp Act 1891, it is hereby declared that the definition of “conveyance on sale” in the said section fifty-four includes a decree or order for, or having the effect of an order for, foreclosure.
Provided that—
(a)the ad valorem stamp duty upon any such decree or order shall not exceed the duty on a sum equal to the value of the property to which the decree or order relates, and where the decree or order states that value that statement shall be conclusive for the purpose of determining the amount of the duty; and
(b)where ad valorem stamp duty is paid upon such decree or order, any conveyance following upon such decree or order shall be exempt from the ad valorem stamp duty.
Parts III–VU.K.
7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6U.K.
Textual Amendments
F6S. 7 repealed by Statute Law Revision Act 1908 (c. 49)
8-11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7U.K.
Textual Amendments
F7Ss. 8–11 repealed by Income Tax Act 1918 (c. 40), Sch. 7
12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8U.K.
Textual Amendments
F8S. 12 repealed by Finance Act 1963 (c. 25), s. 73(8)(b), Sch. 14 Pt. VI
13, 14.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9U.K.
Textual Amendments
F9Ss. 13, 14 repealed by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59(5), Sch. 13 Pt. I
Part VIU.K. Miscellaneous
15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10U.K.
Textual Amendments
F10S. 15 repealed by National Loans Act 1968 (c. 13), s. 24(2), Sch. 6 Pt. I
16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11U.K.
Textual Amendments
F11S. 16 repealed by Statute Law Revision Act 1950 (c. 6)
17 Short title.U.K.
This Act may be cited as the Finance Act 1898.
18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12U.K.
Textual Amendments
F12S. 18, Sch. repealed by Statute Law Revision Act 1908 (c. 49)
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