OpenLegislation

Finance Act 1898

Vict/61-62 c. 10 · Enacted 1 July 1898 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 1 February 1991.

An Act to grant certain duties of Customs and Inland Revenue, to alter other duties, and to amend the Law relating to Customs and Inland Revenue, and to make other provision for the financial arrangements of the year. I1

[1st July 1898]

Annotations to the whole text

Commencement

I1

Act partly in force at Royal Assent, partly retrospective: all provisions so far unrepealed wholly in force at 1.2.1991

Contents

  1. Part I
  2. 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  3. 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  4. 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  5. 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  6. Part II: Stamps
  7. 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  8. 6Removal of doubt as to 54 & 55 Vict. c. 39, ss. 54, 57, so far as regards foreclosure decrees.
  9. Part s III–V
  10. 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  11. 8-11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  12. 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  13. 13, 14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  14. Part VI: Miscellaneous
  15. 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  16. 16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  17. 17Short title.
  18. 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  19. Schedule Schedule

1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

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5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

6Removal of doubt as to 54 & 55 Vict. c. 39, ss. 54, 57, so far as regards foreclosure decrees.

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.

7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

8-11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

13, 14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

17Short title.

This Act may be cited as the Finance Act 1898.

18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

F1

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