Finance Act 1933

Geo5/23-24 c. 19 · Enacted 28 June 1933 · 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.

[28th June 1933]I1 E1

Annotations to the whole text

Commencement

I1: Act partly in force at Royal Assent, partly retrospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991.

Extent

E1: For the extent of this Act see S. 47(6)

Part s I–IV
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
5–8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
13–20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
22–24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
25, 26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
27–34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
36, 37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
38, 39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
Part V: Miscellaneous and General
40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
42Effect of non-compliance with stamp laws in case of certain bills of exchange.
43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
47†Short title, construction, extent and repeals.
Schedule S 1, 2Schedule S 1, 2
Schedule 3Schedule 3
Schedule 4Schedule 4
Schedule 5Schedule 5
Schedule 6
I. . .
II. . .
Schedule 7Schedule 7
Schedule 8Schedule 8

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

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

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

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

5–8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

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

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

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

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

13–20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

22–24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

25, 26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

27–34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

36, 37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

38, 39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

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

41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

42Effect of non-compliance with stamp laws in case of certain bills of exchange.

Notwithstanding any enactment to the contrary, a bill of exchange which is presented for acceptance, or accepted, or payable, outside the United Kingdom shall not be invalid by reason only that it is not stamped in accordance with the law for the time being in force relating to stamp duties, and any such bill of exchange which is unstamped or not properly stamped may be received in evidence on payment of the proper duty and penalties as provided by section fourteen F1. . . of the M1Stamp Act 1891.

43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

47†Short title, construction, extent and repeals.C1

(1)

This Act may be cited as the Finance Act 1933.

(2)

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

(3)

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

(4)

Any reference in this Act to any other enactment shall be construed as a reference to that enactment as amended by any subsequent enactment, including this Act.

(5)

In this Act the expression “the United Kingdom” does not include the Isle of Man.

(6)

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.

(7)

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