Revenue Act 1898

UK - Reserved: Acts

Revenue Act 1898

Revenue Act 1898 (1898 c. 46)

Part I Customs

1 Prohibitions and restrictions.

[F1] S. 1 repealed (so far as applying in the British Islands outside the U.K.) (21.12.1993) by 1993 c. 39, ss. 46(2), 64, sch.10; S.I. 1993/2632, art.3

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

[F2] Words substituted by Customs and Excise Management Act 1979 (c. 2), Sch. 4 para. 12 Table Pt. I

[F3] Words in s. 1 inserted (21.12.1993) by 1993 c. 39, s. 46(1); S.I. 1993/2632, art.3

(i) . . .

[F4] S. 1(i) repealed by Post Office Act 1953 (c. 36), Sch. 3

(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.

[F5] Words substituted by virtue of Customs and Excise Management Act 1979 (c. 2), Sch. 4 para. 1

[F6] Word(s) repealed by S.I. 1985/1204, art. 187(4), Sch. 21

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

[F7] Ss. 2–5 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I

(1) . . .

[F8] S. 6(1) repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part II Stamps

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

(1) . . .

[F10] S. 7(1) repealed by Finance (1909–10) Act 1910 (c. 8), Sch. 6

(2) Any document referring to any Act or enactment repealed by the Stamp Act 1891, shall unless the context otherwise requires be construed to refer to that Act or the corresponding enactment in that Act.

[M1] 1891 c. 39.

(3) . . .

[F11] S. 7(3) repealed by Statute Law Revision Act 1908 (c. 49)

(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any postal packet within the meaning of the Postal Services Act 2000, and sub-section two of the said section is hereby repealed.

[M2] 1891 c. 39.

[F12] Words in s. 7(4) substituted (26.3.2001) by S.I. 2001/1149, art. 3(1), Sch. 1 para. 6

(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.

[M3] 1891 c. 38.

8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F14] S. 8 repealed by Finance Act 1970 (c. 24), s. 36(8), Sch. 8 Pt. V

Part II Stamps

9 Recovery of fees under 31 & 32 Vict. c. 55.

The fees to be collected under the ... Public Offices Fees Act 1879, shall be a debt due to the Crown and shall be recoverable in such manner and by such persons as the Treasury may direct, and if so directed as part of the Inland Revenue.

[F15] Words in s. 9 repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), Sch. 1 Pt. 9 Group 2

[M4] 1879 c. 58.

10 Amendment of 54 & 55 Vict. c. 38. s. 22.

(1) Whenever the Commissioners of Inland Revenue give public notice in the London, Edinburgh, and Belfast Gazettes that the use of any die, as defined by the Stamp Duties Management Act 1891, has been discontinued, then, whether a new die has been provided or not, from and after any day to be stated in the notice (that day not being within one month after the notice is so published), that die shall not be a lawful die for denoting the payment of duty, and every instrument first executed by any person, or bearing date, after the day so stated in the notice, and stamped with duty denoted by the discontinued die, shall be deemed to be not duly stamped.

[F16] Word substituted by virtue of S. R. & O. 1921/1804 (Rev. XVI, p. 967; 1921, p. 424), art. 7(a)

[M5] 1891 c. 38.

(2) The provisoes to section twenty-two of the Stamp Duties Management Act 1891, shall apply, subject to the necessary modifications, where a notice is published under this section in the same manner as they apply where a notice is published under that section.

[M6] 1891 c. 38.

(3) . . .

[F17] S. 10(3) repealed by Post Office Act 1969 (c. 48), Sch. 11 Pt. II

11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F18] Ss. 11, 14 and 15 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I

12 Extension of certain sections of 54 & 55 Vict. c. 38, to paper used for excise licences.

Sections fourteen, fifteen, and sixteen of the Stamp Duties Management Act 1891 (which relate to frauds in connexion with the manufacture of paper), shall extend to paper used for excise licences, in like manner as if it were paper provided by the Commissioners of Inland Revenue for receiving the impression of a die.

13 Amendment of 54 & 55 Vict. c. 38, ss. 9, 10, & 12, as to time of making applications.

In the provisions of sections nine, ten, and twelve of the Stamp Duties Management Act, 1891, which deal with the periods within which applications under those sections must be made, the words “two years” shall be substituted for “six months”.

Part III Excise

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

[F19] Ss. 11, 14 and 15 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I

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

[F20] Ss. 17 and 19 repealed by Statute Law Revision Act 1908 (c. 49)

Part IV Miscellaneous

18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F21] S. 18 repealed by Government Annuities Act 1929 (c. 29), s. 36, Sch. 2

19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F22] Ss. 17 and 19 repealed by Statute Law Revision Act 1908 (c. 49)

20 Short title.

This Act may be cited as the Revenue Act 1898.

SCHEDULE . . .

[F23] Schedule repealed by Statute Law Revision Act 1908 (c. 49)