OpenLegislation

Revenue Act 1909

9 Edw. 7 c. 43 · Enacted 3 December 1909 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 2 February 1991.

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

[3rd December 1909]C1I1

Annotations to the whole text

Modifications

C1

Act amended by S.I. 1990/1380, art. 3

Commencement

I1

Act wholly in force at 3.12.1909

Contents

  1. Part I
  2. 1—2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  3. 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  4. 4,5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  5. 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  6. Part II: Stamps
  7. 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  8. 8Amendment of section 77 of the Stamp Act 1891.
  9. 9Stamp duty on allotment letters of fractional parts of shares. Repealed
  10. 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  11. Part III: Miscellaneous
  12. 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  13. 12Construction, repeal, and short title.
  14. Schedule Schedule

1—2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

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

4,5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

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

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

8Amendment of section 77 of the Stamp Act 1891.

The provisions of subsection (2) of section seventy-seven of the M1Stamp Act 1891 (which exempt a lease from stamp duty in respect of certain further considerations) shall not apply as respects any further consideration in the least consisting of a covenant which if it were contained in a separate deed would be chargeable with ad valorem stamp duty, and accordingly the lease shall in any such case be charxd with duty in respect of any such further consideration under section four of the said Act.

9Stamp duty on allotment letters of fractional parts of shares.

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

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

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

12Construction, repeal, and short title.

(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 Part II. of this Act shall be construed together with the M1Stamp Act 1891, and the Acts amending that Act.

(2)

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

(3)

This Act may be cited as the Revenue Act 1909.

F1

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