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Revenue Act 1898

61 & 62 Vict. c. 46 · Enacted 12 August 1898 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 22 July 2004.

An Act for amending the Law relating to Customs and Inland Revenue and for other purposes connected with Finance.

[12th August 1898]X1I1

Annotations to the whole text

Commencement

I1

Act wholly in force at Royal Assent.

Editorial notes

X1

The text of ss. 1, 6 and 20 was taken from S.I.F. Group 40:3 (Customs and Excise: Import and Export Controls); ss. 9 and 20 from S.I.F. Group 99:5 (Public Finance and Economic Controls: Fees) and ss. 7, 10, 12 and 20 from S.I.F. Group 114 (Stamp Duty); provisions omitted from S.I.F. have been dealt with as referred to in other commentary.

Contents

  1. Part I: Customs
  2. 1Prohibitions and restrictions.
  3. 2—5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  4. 6Section 6
  5. Part II: Stamps
  6. 7Amendments of 54 & 55 Vict. c. 38.
  7. 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  8. Part III: Excise
  9. 14, 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  10. 16Provision as to note and fee under 3 & 4 Will. 4. c. 68.
  11. 17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  12. Part IV: Miscellaneous
  13. 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  14. 19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  15. 20Short title.
  16. Schedule . . .

1Prohibitions and restrictions.F1C1

F2The importation F3from a place outside the British Islands and the member Statesof the following articles is prohibited, that is to say:—

(i)

. . . F4

(ii)

Any advertisement or other notice of, or relating to, the drawing or intended drawing of any lottery, which, in the opinion of F5the Commissioners of Customs and Excise is imported for the purpose of publication in the United Kingdom, in contravention of . . . F6 any . . . Act relating to . . . lotteries.

2—5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

6

(1)

. . . F1

F2(2)

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

7Amendments of 54 & 55 Vict. c. 38.

(1)

. . . F1

(2)

Any document referring to any Act or enactment repealed by the M1Stamp Act 1891, shall unless the context otherwise requires be construed to refer to that Act or the corresponding enactment in that Act.

(3)

. . . F2

(4)

The expression “instrument” in section nine of the M2Stamp Act 1891, includes any postal packet within the meaning of the F3Postal Services Act 2000, and sub-section two of the said section is hereby repealed.

F4(5)

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

(6)

Section twenty-four of the M3Stamp Duties Management Act 1891, is hereby declared to apply to affidavits and oaths as well as to statutory declarations.

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

14, 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

16Provision as to note and fee under 3 & 4 Will. 4. c. 68.C1

(1)

The note and fee required to be delivered and paid in pursuance of section ten of the Licensing (Ireland) Act, 1833, as amended by section fifteen of the Licensing Act (Ireland), 1874, by every person who obtains a licence for the sale of intoxicating liquor by retail in any house in Ireland, shall, if the house is situate in a county or borough where the offices of the clerk of the Crown and clerk of the peace have been united, be delivered and paid to the officer of inland revenue authorised to grant the licence immediately upon the grant of the licence, and the note shall be by him transmitted to the clerk of the Crown and peace.

(2)

The provisions of section ten of the Licensing (Ireland) Act, 1833, imposing a penalty for the failure to deliver a note in conformity with this section, and that penalty may be recovered as an excise penalty.

17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

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

19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

20Short title.

This Act may be cited as the Revenue Act 1898.

. . .F1