Finance Act 1925 in Wales

Geo5/15-16 c. 36 · Enacted 30 June 1925 · Extends to United Kingdom

An 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.

[30th June 1925]I1 C1 C2 X1

Annotations to the whole text

Modifications

C1: Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3
C2: General amendments made by Taxes Management Act 1970 (c. 9, SIF 63:1), s. 41A(7) (as added by Finance Act 1990 (c. 29, SIF 63:1), s. 95(1)(2)), British Telecommunications Act 1981 (c. 38, SIF 96), s. 82(2)(7); Telecommunications Act 1984 (c. 12, SIF 96), s. 72(3); Finance Act 1984 (c. 43, SIF 63:1), ss. 82(6), 85(2), 89(1)(7), 96(1)(7), 98(7), Sch. 9 para. 3(2)(9), Sch. 16 paras. 6, 12 and Finance Act 1985 (c. 54, SIF 63:1), ss. 72(1), 74(5), Sch. 23 para. 15(4), S.I. 1987/530, regs. 11(2), 13(1), 14, Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), ss. 4, 6, 7, 9, 32, 34, 78, 134, 135, 141, 142, 185, 191, 193, 194, 195, 200, 203, 209, 212, 213, 219, 247, 253, 272, 287, 314, 315, 317, 318, 325, 326, 327, 345, 350, 351, 368, 375, 381, 397, 414, 432, 440, 442, 446, 458, 460, 461, 463, 463(2)(3) (as added by Finance Act 1990 (c. 29, SIF 63:1), s. 50(2) ), 468, 474, 475, 486, 490, 491, 503, 511, 518, 524, 532, 544, 550, 556, 558, 569, 572, 582, 595, 601, 613, 617, 619, 621, 639, 656, 660, 663, 676, 689, 691, 694, 700, 701, 714, 716, 739, 743, 754, 763, 776, 780, 781, 782, 787, 789, 811, 828, 829, 832, 833, 834, 835, 837, 838, 839, 840, 841, 842, Sch. 2 para. 5, Sch. 4 para. 5, Sch. 13 para. 10, Sch. 16 para. 10, Sch. 21 para. 6, Sch. 26 para. 1, Sch. 27 para. 20, Finance Act 1988 (c. 39, SIF 63:1), ss. 66, 127(1)(6), Sch. 12 para. 6, Capital Allowances Act 1990 (c. 1, SIF 63:1), ss. 28(1), 68(8), 74, 82, 83(5), 148(5), 163(4), 164(2), S.I. 1990/627 and Finance Act 1990 (c. 29, SIF 63:1), s. 25(10)

Commencement

I1: Act wholly in force at Royal Assent.

Editorial notes

X1: General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) but not against each Act

Part I
1, 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
11, 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
Part II
13—21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
Part III
22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
Part IV: General
25Liability of Dominion Governments to taxation in respect of trading operations. Repealed
26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
28†Construction, short title, application and repeal.
Schedule FIRSTSchedule FIRST
Schedule SECOND AND THIRD SCHEDULESSchedule SECOND AND THIRD SCHEDULES
Schedule FourthSchedule Fourth
Schedule FIFTHSchedule FIFTH

1, 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

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

4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

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

6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

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

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

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

10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

11, 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

13—21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

25Liability of Dominion Governments to taxation in respect of trading operations.F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

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

(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

(4)

This Act may be cited as the Finance Act, 1925.

(5)

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.

(6)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4