{
  "url": "https://openlegislation.uk/finance-act-1935/section-34",
  "json_url": "https://openlegislation.uk/finance-act-1935/section-34.json",
  "legislation": "ukpga/Geo5/25-26/24",
  "legislation_title": "Finance Act 1935",
  "legislation_url": "https://openlegislation.uk/finance-act-1935",
  "path": "section/34",
  "kind": "section",
  "number": "34",
  "heading": "Summary proceedings in revenue cases in Northern Ireland.",
  "text": "(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 . . . apply to all informations, complaints, and other summary proceedings in Northern Ireland under or by virtue of any such enactment:\n. . .\n(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.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(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.\n5)(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Proviso repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 34(3) repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 34(5)(6) repealed by Statute Law Revision Act 1950 (14 Geo. 6 c. 6)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 34(4) amended by Northern Ireland Constitution Act 1973 (c. 36, SIF 29:2), s. 40, Sch. 5 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo5/25-26/24/section/34",
    "retrieved_at": "2026-10-29T11:35:48.941584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}