Finance Act 1928
Geo5/18-19 c. 17 · Enacted 3 August 1928 · 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.
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.
Extent
- E1
For the extent of this Act in relation to Northern Ireland see S. 35(5)
Contents
- Part s I, II
- 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 6Section 6
- 7,8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 10, 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 15—22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- Part III: Miscellaneous
- 23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 24, 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 26Interest on Victory Bonds or Funding Loan held by National Debt Commissioners not to be paid. Repealed
- 27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 30Exemption from income tax, estate duty and stamp duties in case of trust funds and gifts for reduction of National Debt.
- 31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
- 35†Construction, Short title, application and repeal.
- Schedule FIRSTSchedule FIRST
- Schedule SECONDSchedule SECOND
- Schedule THIRDSchedule THIRD
- Schedule FOURTHSchedule FOURTH
- Schedule FIFTHSchedule FIFTH
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1
6
7,8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1
9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1
10, 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1
12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1
13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1
14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1
15—22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1
23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1
24, 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1
26Interest on Victory Bonds or Funding Loan held by National Debt Commissioners not to be paid.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1
28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1
29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1
30Exemption from income tax, estate duty and stamp duties in case of trust funds and gifts for reduction of National Debt.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
Any instrument by which any property is transferred to trustees to be held upon trust in accordance with directions which are valid and effective under the said section nine or by which any property is conveyed by way of absolute gift to the National Debt Commissioners to be applied by them in reduction of the National Debt shall be exempt from stamp duty.
31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1
32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1
33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1
34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1
35†Construction, Short title, application and repeal.C1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
Any reference in this Act to any enactment shall be construed as a reference to that enactment as amended by any subsequent enactment, including this Act.
This Act may be cited as the Finance Act 1928.
Such of the provisions of this Act as relate to matters with respect to which the Parliament of Northern Ireland has powers to make laws shall not extend to Northern Ireland.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
Schedule FIRSTF1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule SECONDF1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule THIRDF1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule FOURTHF1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule FIFTHF1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .