{
  "url": "https://openlegislation.uk/finance-190910-act-1910/section-96",
  "json_url": "https://openlegislation.uk/finance-190910-act-1910/section-96.json",
  "legislation": "ukpga/Edw7and1Geo5/10/8",
  "legislation_title": "Finance (1909–10) Act 1910",
  "legislation_url": "https://openlegislation.uk/finance-190910-act-1910",
  "path": "section/96",
  "kind": "section",
  "number": "96",
  "heading": "Repeals, construction and short title.",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) . . . any reference to “the Commissioners” in any . . . Part of this Act shall be construed as a reference to the Commissioners of Inland Revenue.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) Part V. of this Act shall be construed together with the Stamp Act 1891.\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) This Act may be cited as the Finance (1909–10) Act 1910.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 95, 96(1) repealed by Statute Law Revision Act 1927 (c. 42)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words repealed by Statute Law (Repeals) Act 1971 (c. 52), Sch. Pt. VIII"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 96 (3) repealed by Finance Act 1975 (c. 7), Sch. 13 Pt. I"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 96 (4) repealed by Statute Law Revision Act 1927 (c. 42)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 96 (6) repealed by Import Duties Act 1958 (c. 6), Sch. 7"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1891 c. 39."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Edw7and1Geo5/10/8/section/96",
    "retrieved_at": "2026-10-29T12:18:22.271830+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}