Finance Act 1898 (1898 c. 10)

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[F1] S. 1 repealed by Finance (1909–10) Act 1910 (c. 8) Sch. 6

2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F2] S. 2 repealed by Finance Act 1904 (c. 7), s. 3

3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F3] S. 3 repealed by Statute Law Revision Act 1908 (c. 49)

4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F4] S. 4 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

Part II Stamps

5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F5] S. 5 repealed by Finance Act 1970 (c. 24), Sch. 8 Pt. IV

6 Removal of doubt as to 54 & 55 Vict. c. 39, ss. 54, 57, so far as regards foreclosure decrees.

For the removal of doubts with reference to the effect of sections fifty-four and fifty-seven of the Stamp Act 1891, it is hereby declared that the definition of “conveyance on sale” in the said section fifty-four includes a decree or order for, or having the effect of an order for, foreclosure.

(a) the ad valorem stamp duty upon any such decree or order shall not exceed the duty on a sum equal to the value of the property to which the decree or order relates, and where the decree or order states that value that statement shall be conclusive for the purpose of determining the amount of the duty; and

(b) where ad valorem stamp duty is paid upon such decree or order, any conveyance following upon such decree or order shall be exempt from the ad valorem stamp duty.

7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F6] S. 7 repealed by Statute Law Revision Act 1908 (c. 49)

8-11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F7] Ss. 8–11 repealed by Income Tax Act 1918 (c. 40), Sch. 7

12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F8] S. 12 repealed by Finance Act 1963 (c. 25), s. 73(8)(b), Sch. 14 Pt. VI

13, 14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F9] Ss. 13, 14 repealed by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59(5), Sch. 13 Pt. I

Part VI Miscellaneous

15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F10] S. 15 repealed by National Loans Act 1968 (c. 13), s. 24(2), Sch. 6 Pt. I

16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F11] S. 16 repealed by Statute Law Revision Act 1950 (c. 6)

17 Short title.

This Act may be cited as the Finance Act 1898.

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

[F12] S. 18, Sch. repealed by Statute Law Revision Act 1908 (c. 49)

SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F13] S. 18, Sch. repealed by Statute Law Revision Act 1908 (c. 49)