Revenue Act 1889

52 & 53 Vict. c. 42 · Enacted 26 August 1889 · Extends to United Kingdom

An Act to amend the Law relating to the Customs and Inland Revenue, and for other purposes connected with the Public Revenue and Expenditure.

[26th August 1889]C1 X1

Annotations to the whole text

Modifications

C1: Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3

Editorial notes

X1: The text of s. 26, 37 was taken from S.I.F. Group 124:4 (Trade: Regulation of Trades & Trading), ss.30, 33 and 37 from S.I.F. Group 7:4 (Armed Forces: Disposal of Property on Death), s.31, 37 from S.I.F. Group 99:5 (Public Finance and Economic Controls:Fees) and s.32, 37 from S.I.F. Group 99:1 (Public Finance and Economic Controls: Government Finance and Accounting); provisions omitted from S.I.F. have been dealt with as referred to in other commentary.

Part s I&II
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
3, 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
6—8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
Part III: Stamps
15—17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
19Amendment of s.11 of 47 & 48 Vict. c. 62
20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
Part IV
21—25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
26Prohibition of the sale of methylated spirits on Sunday. Repealed
27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
Part V: Miscellaneous
30Undisposed of residue of sailors effects.
31Remission of fees payable to public department out of public money.
32Accruer and payment of salaries, &c. charged on Consolidated Fund.
33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
35, 36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
37Short title.
Schedule Schedule

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

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

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

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

6—8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

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

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

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

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

13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

15—17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

19Amendment of s.11 of 47 & 48 Vict. c. 62C1

The proviso to section eleven of the Revenue Act, 1884, is hereby repealed, and that section shall be read as if the foollowing proviso were therein inserted in lieu of the repealed proviso:

“Provided that where a policy of life assurance has been effected with any insurance company by a person who shall die domiciled elsewhere than in the United Kingdom, the production of a grant of representation from a court in the United Kingdom shall not be necessary to establish the right to recieve the money payable in respect of such policy.”

20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

21—25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

26Prohibition of the sale of methylated spirits on Sunday.F1

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

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

28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

30Undisposed of residue of sailors effects.C2 C1

(1)

If in any case the residue or any part thereof of the estate or effects of a deceased officer, seaman, or marine, having been received by the Admiralty, remains undisposed of or unappropriated for a period of six years and-a-half from the date of the receipt by the Admiralty of notice of the death, the Admiralty shall, as soon as may be after the expiration of that period, pay or credit the said residue or part to the Greenwich Hospital capital account. Provided that this section shall not apply to any sums received by the Admiralty before the first day of April one thousand eight hundred and seventy-three and that the application under this section of any residue, or part of a residue, shall not bar any subsequent claim of any person to the same.

(2)

This section shall be construed as part of the Navy and Marines (Property of Deceased) Act, 1865.

31Remission of fees payable to public department out of public money.

(1)

Any fee leviable in any public office which would, if levied, be payable out of money provided by Parliament shall, if the Treasury so direct, be remitted.

(2)

This section shall apply to all fees, per-centages, and other sums to which the M1Public Offices (Fees) Act 1879, for the time being applies.

32Accruer and payment of salaries, &c. charged on Consolidated Fund.

All salaries, pensions, compensation allowances, and other allowances which are chargeable on the Consolidated Fund of the United Kingdom and are payable at quarterly periods shall accrue due from day to day, and shall be payable on such quarterly days as may be from time to time determined by the Treasury.