OpenLegislation

Finance Act 1939

Geo6/2-3 c. 41 · Enacted 28 July 1939 · 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.[28th July 1939]E1I1

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. Some provisions came into force at specific times of day.

Extent

E1

For the extent of this Act see s. 38(7)

Contents

  1. Part s I—IV
  2. 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  3. 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  4. 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  5. 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  6. 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  7. 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  8. 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  9. 13–19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  10. 20–28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  11. 29–31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  12. Part V: National Debt
  13. 32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  14. 33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  15. 34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  16. 35Provisions as to Government stock.
  17. Part VI: Miscellaneous
  18. 36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  19. 37Section 37
  20. 38Short title, construction and extent.
  21. Schedule S 1, 2
  22. Schedule 3
  23. Schedule 4
  24. Schedule 5
  25. Schedule S 6, 7
  26. Schedule 8
  27. Schedule 9

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

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

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

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

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

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

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

13–19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

20–28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

29–31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

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

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

34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

35Provisions as to Government stock.

(1)

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

(2)

A warrant given by the Bank for the payment of any cash bonus payable on behalf of His Majesty’s Government in consideration of any offer made for the exchange of any Government stock shall be deemed to be a cheque within the meaning of the M1Bills of Exchange Act 1882, . . . F2

(3)

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

(4)

In this section the expressions “Government stock” and “the Bank” have the same meaning as they have for the purposes of Part V of the M2Finance Act 1921.

36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

37

1)–(3)

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

(4)

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

(5)

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

(6)

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

38Short title, construction and extent.

(1)

This Act may be cited as the Finance Act 1939.

(2)

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

(3)

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

(4)

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

(5)

Any reference in this Act to any other enactment shall, unless the contrary is expressly provided or the context otherwise requires, be construed as a reference to that enactment as amended by any subsequent enactment, including this Act.

(6)

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

(7)

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.