OpenLegislation

Finance Act 1935

25 & 26 Geo. 5 c. 24 · Enacted 10 July 1935 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 2 February 1991.

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.

[10th July 1935]E1C1C2I1X1

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 to Act 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 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

Act: for application to Northern Ireland see s. 35(6)

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

Contents

  1. Part I
  2. 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  3. 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  4. 3, 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  5. 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  6. 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  7. 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  8. 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  9. 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  10. 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  11. 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  12. 12—16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  13. Part II.
  14. 17—26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  15. Part III.
  16. 27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  17. 28—31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  18. Part IV: Miscellaneous and General
  19. 32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  20. 33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  21. 34Summary proceedings in revenue cases in Northern Ireland.
  22. 35†Short title, construction, extent and repeals.
  23. Schedule 1Schedule 1
  24. Schedule 2Schedule 2

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

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

3, 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

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

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

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

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

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

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

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

12—16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

17—26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

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

28—31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

34Summary proceedings in revenue cases in Northern Ireland.

(1)

The Summary Jurisdiction Acts (Northern Ireland) shall, notwithstanding any special provisions to the contrary contained in any enactment relating to His Majesty’s revenue under the control of the Commissioners of Inland Revenue . . . F1 apply to all informations, complaints, and other summary proceedings in Northern Ireland under or by virtue of any such enactment:

. . . F2

(2)

A resident magistrate in Northern Ireland shall have power to reduce the amount of any pecuniary penalty which he has power to impose for an offence against any such enactment as aforesaid, notwithstanding that the amount of the penalty is prescribed by that enactment.

(3)

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

C1(4)

In this section the expression “Summary Jurisdiction Acts (Northern Ireland)” means the Summary Jurisdiction (Ireland) Acts and any Act of the Parliament of Northern Ireland, whether passed before or after the date on which this section comes into operation, amending those Acts.

5)(6)

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

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

(1)

This Act may be cited as the Finance Act, 1935.

(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 (unless the context otherwise requires) this Act.

(5)

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

(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

Schedule 1F1

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Schedule 2F1

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