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Finance Act 1948

Geo6/11-12 c. 49 · Enacted 30 July 1948 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 21 July 2008.

An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.

[30th July 1948]F1F2E1I1X1

Annotations to the whole text

Textual amendments

F1

Sch. 10 repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), Sch. 1 Pt. 8

F2

Pt. 5 repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), Sch. 1 Pt. 8

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 application of this Act to Northern Ireland see s.82(9)

Editorial notes

X1

The only provisions of this Act reproduced in Statutes in Force were ss. 74, 82(1)(6)(8)(9); other unrepealed or partly repealed provisions are Pt. V (ss. 47-68), 78, 82; see Chronological Table of the Statutes which gives authority for repeal of other provisions

Contents

  1. Part VII: Stamps
  2. 74. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  3. Part VIII: Miscellaneous
  4. 82Short title, construction, extent and repeals.

74. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

82Short title, construction, extent and repeals.

(1)

This Act may be cited as the Finance Act 1948.

(6)

Part VII of this Act shall be construed as one with the M1Stamp Act 1891.

(8)

Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment, including this Act.

(9)

Save as otherwise expressly provided, 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.