OpenLegislation

Finance Act 1900

Vict/63-64 c. 7 · Enacted 9 April 1900 · 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 the National Debt, and to make other provision for the financial arrangements of the year. I1[9th April 1900]

Annotations to the whole text

Commencement

I1

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

Contents

  1. Part I
  2. 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  3. 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  4. 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  5. 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  6. 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  7. Part II: Stamps
  8. 10Conveyances on sale.
  9. Part s III–V
  10. 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  11. 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  12. 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  13. 14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  14. 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  15. Part VI: General
  16. 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  17. 19Short title.
  18. Schedule FIRST, SECOND SCHEDULES

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

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

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

8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

10Conveyances on sale.

A conveyance on sale made for any consideration in respect whereof it is chargeable with ad valorem duty, and in further consideration of a covenant by the purchaser to make, or of his having previously made, any substantial improvement of or addition to the property conveyed to him, or of any covenant relating to the subject matter of the conveyance, is not chargeable, and shall be deemed not to have been chargeable, with any duty in respect of such further consideration.

11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

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

13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

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

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

19Short title.

This Act may be cited as the Finance Act 1900.