OpenLegislation

Finance Act 1924

Geo5/14-15 c. 21 · Enacted 1 August 1924 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 29 June 2011.

F1An Act to grant certain Duties of Customs and Inland Revenue (including Excise), to alter other Duties, and to amend the Law relating to Customs and Inland Revenue (including Excise) and the National Debt, and to make further provision in connection with Finance.[1st August 1924]C1I1E1

Annotations to the whole text

Textual amendments

F1

Act repealed (E.W.) (1.8.2007) by Regulatory Reform (Game) Order 2007 (S.I. 2007/2007), Sch. para. 1(g); and (S.) (29.6.2011) by Wildlife and Natural Environment (Scotland) Act 2011 (asp 6), Sch. Pt. 2 (with s. 41(1)); S.S.I. 2011/279, art. 2(1)(l)(ii)

Modifications

C1

Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3

Commencement

I1

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

Extent

E1

Subject to s. 41(3) this Act extends to the UK

Contents

  1. Part I: Customs and Excise
  2. 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  3. 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  4. 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  5. 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  6. 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  7. 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  8. 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  9. 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  10. 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  11. 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  12. 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  13. 16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  14. 17Game certificates and gun licences taken out in Northern Ireland to be available in Great Britain.
  15. 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  16. Part II
  17. 19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  18. Part III: Miscellaneous and General
  19. 34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  20. 35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  21. 36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  22. 37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  23. 38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  24. 39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  25. 40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  26. 41†Construction, short title, application and repeal.
  27. Schedule FIRST SCHEDULE
  28. Schedule SECOND TO THIRD SCHEDULES

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

17Game certificates and gun licences taken out in Northern Ireland to be available in Great Britain.

(1)

Subject to the provisions of this section, a game certificate . . . F1 taken out in Northern Ireland shall, without further payment of duty, be available in Great Britain:

Provided that, if the rates of duty chargeable . . . on game licences . . . taken out in Great Britain are higher than the rates of duty chargeable . . . on game certificates . . . taken out in Northern Ireland, any such certificate . . . taken out in Northern Ireland shall not be available in Great Britain until the difference between the Irish rate of duty and the British rate of duty has been paid in Great Britain.

(2)

This section shall come into operation on the date which is declared by His Majesty in Council to be the date as on which by virtue of legislation passed by the Parliament of Northern Ireland a corresponding concession with respect to the availability in Northern Ireland of game licences . . . taken out in Great Britain comes into operation, and shall continue in operation so long only as the corresponding concession continues to have effect, and a declaration made by His Majesty in Council that the corresponding concession has ceased to have effect as from a date specified in the declaration shall, for the purposes of this section, be conclusive evidence of the facts stated therein.

(3)

In this section the expressions “game licence” and “game certificate” mean respectively a licence (other than a gamekeeper’s licence) or a certificate to kill game taken out under the M1Game Licences Act, 1860, . . .

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

19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

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38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

41†Construction, short title, application and repeal.C1

(1)

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This Act may be cited as the Finance Act, 1924.

(3)

Such of the provisions of this Act as relate to matters with respect to which the Parliament of Northern Ireland has power to make laws shall not extend to Northern Ireland.

(4)

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