Finance Act 1925
Finance Act 1925
Finance Act 1925 (1925 c. 36)
1, 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F1] Ss. 1, 2 repealed by Statute Law Revision Act 1950 (c. 6)
3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F2] S. 3 repealed by Finance Act 1938 (c. 46), s. 6(1)
4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F3] S. 4 repealed by Import Duties Act 1958 (c. 6), ss. 3(1), 16(4), Schs. 2, 7.
5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F4] S. 5 repealed by Finance Act 1947 (c. 35), s. 5, Sch. 2 Pt. III; S.I. 1950/664 art. 1(3); Statute Law (Repeals) Act 1969
6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F5] S. 6 repealed by Statute Law Revision Act 1950 and Statute Law Revision Act 1953.
7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F6] S. 7 repealed by Statute Law Revision Act 1950 and Finance Act 1957 (c. 49), ss. 3, 42(5), Sch. 9 Pt. II
8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F7] S. 8 repealed by Finance Act 1952 (c. 33), s. 76(8), Sch. 14 Pt. III
9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F8] S. 9 repealed by Import Duties Act 1958 (c. 6), s. 16(4), Sch. 7
10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F9] S. 10 repealed by Finance Act 1933 (c. 19), s. 47, Sch. 8
11, 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F10] Ss 11, 12 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I
13—21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F11] Ss. 13–21 repealed with saving by Income Tax Act 1952 (c. 10), s. 527, Sch. 25
22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F12] S. 22 repealed by Finance (No. 2) Act 1940 (c. 48), s. 42(8), Sch. 10, and by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I
23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F13] S. 23 repealed by Finance Act 1969 (c. 32), s. 61(6), Sch. 21 Pt. V, and by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I
24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F14] S. 24 repealed with savings by Finance Act 1949 (c. 47), s. 52(9)(10), Sch. 11 Pt IV
Part IV General
25 Liability of Dominion Governments to taxation in respect of trading operations.
[F15] S. 25 repealed (18.3.2026) by Finance Act 2026 (c. 11), s. 279
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F16] S. 26 repealed with saving by Income Tax Act 1952 (c. 10), s. 527, Sch. 25
27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F17] S. 27 repealed by Statute Law Revision Act 1953
28 †Construction, short title, application and repeal.
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F18] S. 28(1) repealed by Import Duties Act 1958 (c. 6), s. 16(4), Sch. 7
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F19] S. 28(2) repealed by Statute Law Revision Act 1953 (2 & 3 Eliz. 2 c. 5)
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F20] S. 28(3) repealed with saving by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I
(4) This Act may be cited as the Finance Act, 1925.
(5) Such of the provisions of this Act as relate to matters with respect to which the Parliament of Northern Ireland has power to make laws shall not extend to Northern Ireland.
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F21] S. 28(6) repealed by Statute Law Revision Act 1950 (14 Geo. 6 c. 6)
FIRST SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F22] Schedule 1 repealed by Finance Act 1938 (c. 46), s. 6, Sch. 2
SECOND AND THIRD SCHEDULES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F23] Schedules 2 and 3 repealed by Import Duties Act 1958 (c. 6), s. 16(4), Sch. 7
Fourth SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F24] Schedule 4 repealed with saving by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I
FIFTH SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F25] Schedule 5 repealed by Statute Law Revision Act 1950 (14 Geo. 6 c. 6)
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