Finance (1909–10) Act 1910
Finance (1909–10) Act 1910
Finance (1909–10) Act 1910 (1910 c. 8)
Part I Duties on Land Values
1—32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F1] Ss. 1–32, 33(1), (3)–(5), 34–42, repealed by Finance Act 1967 (c. 54), s. 45(8), Sch. 16 Pt. VIII
Appeals
33 Appeals to referees.
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F2] Ss. 1–32, 33(1), (3)–(5), 34–42, repealed by Finance Act 1967 (c. 54), s. 45(8), Sch. 16 Pt. VIII
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
34—42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F4] Ss. 1–32, 33(1), (3)–(5), 34–42, repealed by Finance Act 1967 (c. 54), s. 45(8), Sch. 16 Pt. VIII
43—45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F5] Ss. 43–45 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F6] S. 46 repealed by Statute Law (Repeals) Act 1971 (c. 52), Sch. Pt. VIII
47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F7] S. 47 repealed by Statute Law Revision Act 1952 (2 & 3 Eliz. 2c. 5)
48—52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F8] Ss. 48–52 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F9] S. 53 repealed by Statute Law Revision Act 1927 (c. 42)
54–56 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F10] Ss. 54–56 repealed by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59(5), Sch. 13 Pt. I
57 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F11] S. 57 repealed by Finance Act 1969 (c. 32), s. 61(6), Sch. 21 Pt. V
58 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F12] S. 58 repealed by Finance Act 1945 (c. 47), Sch. 11 Pt. IV
59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F13] S. 59 repealed by Finance Act 1968 (c. 44), s. 61(10), Sch. 20 Pt. IV and Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59(5), Sch. 13 Pt. I
60 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F14] S. 60 repealed by Finance Act 1963 . 25), s. 73(7)(b), Sch. 13 Pt. III and Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59(5), Sch. 13 Pt. I
61 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F15] S. 61 repealed by Small Estates (Representation) Act 1961 (c. 37), Sch. 2; Finance Act 1963 (c. 25), s. 73(7)(b), Sch. 13 Pt. III and Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59(5), Sch. 13 Pt. I
62 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F16] S. 62 repealed by Finance Act 1920 (c. 18), Sch. 4
63 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F17] S. 63 repealed by Finance Act 1930 (c. 28), s. 40, Sch. 3 Pt. IV
64 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F18] S. 64 repealed by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59(5), Sch. 13 Pt. I
65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F19] S. 65 repealed by Statute Law Revision Act 1927 (c. 42)
66–72 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F20] Ss. 66–72 repealed by Income Tax Act 1918 (c. 40), Sch. 7
Part V Stamps
73 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F21] S. 73 repealed by Finance Act 1958 (c. 56), Sch. 9 Pt. III
74 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F22] S. 74 repealed by Finance Act 1985 (c. 54, SIF 114), ss. 82(1), 98(6), Sch. 27 Pt. IX(1)
75, 76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F23] Ss. 75,76 repealed by Finance Act 1963 (c. 25, SIF 99:3), Sch. 14 Pt.IV
77-79 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F24] Ss. 77–79 repealed by Finance Act 1987 (c. 16, SIF 114), ss. 49(1), 72(7), Sch. 16 Pt. VIII
80 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F25] S. 80 repealed by Statute Law Revision Act 1927 (c. 42)
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F26] S. 81 (1) repealed by Finance Act 1918 (c. 15), Sch. 4
(2), (3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F27] S. 81 (2)(3) repealed by Import Duties Act 1958 (c. 6), Sch. 7
82 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F28] S. 82 repealed by Finance Act 1918 (c. 15), Sch. 4
83 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F29] S. 83 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
84—86. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F30] Ss. 84–86 repealed by Finance Act 1920 (c. 18), Sch. 4
87 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F31] S. 87 repealed by Licensing Act 1953 (c. 46), Sch. 10
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F32] S. 88 (1) repealed by Local Government Act 1929 (c. 17), Sch. 12 Pt. VI and Local Government (Scotland) Act 1929 (c. 25), Sch. 9
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F33] S. 88 (2) repealed by Statute Law Revision Act 1964 (c. 79)
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F34] S. 88 (3) repealed by Revenue Act 1911 (c. 2), Sch.
89 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F35] S. 89 repealed by Statute Law Revision Act (Northern Ireland) 1954 (c. 35)
90, 91. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F36] Ss. 90, 91 repealed by Statute Law Revision Act 1963 (c. 30)
Part VIII General
92 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F37] S. 92 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
93 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F38] S. 93 repealed by Statute Law Revision Act 1964 (c. 79)
94 Penalty for making false statement or representation.
If any person for the purpose of obtaining any allowance, reduction, rebate, or repayment in respect of any duty under this Act, either for himself or for any other person, or in any return made with reference to any duty under this Act, knowingly makes any false statement or false representation, he shall be liable on summary conviction to imprisonment for a term not exceeding six months . . .
[F39] Words omitted by virtue of (E.W.) Criminal Justice Act 1948 (c. 58), s. 1(2) and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21), s. 221(2)
95 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F40] S. 95, 96(1) repealed by Statute Law Revision Act 1927 (c. 42)
96 Repeals, construction and short title.
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . any reference to “the Commissioners” in any . . . Part of this Act shall be construed as a reference to the Commissioners of Inland Revenue.
[F41] S. 95, 96(1) repealed by Statute Law Revision Act 1927 (c. 42)
[F42] Words repealed by Statute Law (Repeals) Act 1971 (c. 52), Sch. Pt. VIII
[F42] Words repealed by Statute Law (Repeals) Act 1971 (c. 52), Sch. Pt. VIII
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F43] S. 96 (3) repealed by Finance Act 1975 (c. 7), Sch. 13 Pt. I
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F44] S. 96 (4) repealed by Statute Law Revision Act 1927 (c. 42)
(5) Part V. of this Act shall be construed together with the Stamp Act 1891.
[M1] 1891 c. 39.
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F45] S. 96 (6) repealed by Import Duties Act 1958 (c. 6), Sch. 7
(7) This Act may be cited as the Finance (1909–10) Act 1910.
FIRST SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F46] Sch. 1 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
SECOND SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F47] Sch. 2 repealed by Finance Act 1914 (c. 10), Sch. 2
Pt.1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F48] Sch. 3 Pt. I repealed by Finance Act 1918 (c. 15), Sch. 4
Pt. II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F49] Sch. 3 Pt. II repealed by Import Duties Act 1958 (c. 6), Sch. 7
FOURTH SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F50] Sch. 4 repealed by Statute Law Revision Act 1927 (c. 42)
FIFTH SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F51] Sch. 5 repealed by Finance Act 1920 (c. 18), Sch. 4
SIXTH SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F52] Sch. 6 repealed by Statute Law Revision Act 1927 (c. 42)
Feedback