# Revenue Act 1898 61 & 62 Vict. c. 46 · enacted 12 August 1898 · revised to 22 July 2004 An Act for amending the Law relating to Customs and Inland Revenue and for other purposes connected with Finance. PDFs: Printed copy https://openlegislation.uk/revenue-act-1898/pdf/ukpga_18980046_en.pdf ## Introductory text An Act for amending the Law relating to Customs and Inland Revenue and for other purposes connected with Finance. [12th August 1898] ## Part I: Customs ## 1 Prohibitions and restrictions. The importation from a place outside the British Islands and the member Statesof the following articles is prohibited, that is to say:— (i) . . . (ii) Any advertisement or other notice of, or relating to, the drawing or intended drawing of any lottery, which, in the opinion of the Commissioners of Customs and Excise is imported for the purpose of publication in the United Kingdom, in contravention of . . . any . . . Act relating to . . . lotteries. ## 2—5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 6 (1) . . . (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part II: Stamps ## 7 Amendments of 54 & 55 Vict. c. 38. (1) . . . (2) Any document referring to any Act or enactment repealed by the Stamp Act 1891, shall unless the context otherwise requires be construed to refer to that Act or the corresponding enactment in that Act. (3) . . . (4) The expression “instrument” in section nine of the Stamp Act 1891, includes any postal packet within the meaning of the Postal Services Act 2000, and sub-section two of the said section is hereby repealed. (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (6) Section twenty-four of the Stamp Duties Management Act 1891, is hereby declared to apply to affidavits and oaths as well as to statutory declarations. ## 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part III: Excise ## 14, 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 16 Provision as to note and fee under 3 & 4 Will. 4. c. 68. (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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part IV: Miscellaneous ## 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 20 Short title. This Act may be cited as the Revenue Act 1898. ## . . . --- Source: https://www.legislation.gov.uk/ukpga/Vict/61-62/46 (the official version) Page: https://openlegislation.uk/revenue-act-1898 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.