Finance Act 1935 (1935 c. 24)

1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F1] S. 1 repealed by Finance Act 1952 (c. 33), s. 76(8), Sch. 14 Pt. II

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

[F2] S. 2 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I

3, 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F3] Ss. 3, 4 repealed by Vehicles (Excise) Act 1949 (c. 89), s. 30, Sch. 7

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

[F4] S. 5 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I

6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F5] S. 6 repealed by Finance Act 1936 (c. 34), ss. 3, 35, Sch. 4

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

[F6] S. 7 repealed by Import Duties Act 1958 (c. 6), s. 16(4), Sch. 7

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

[F7] S. 8 repealed by Import Duties Act 1958 (c. 6), ss. 3(1), 16(4), Schs. 2, 7

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[F8] S. 9 repealed by Import Duties Act 1958 (c. 6), s. 16(4), Sch. 7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[F9] S. 10 repealed by Finance Act 1951 (c. 43), s. 44(9), Sch. 7

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

[F10] S. 11 repealed by Import Duties Act 1958 (c. 6), s. 16(4), Sch. 7

12—16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F11] Ss. 12–16 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I

17—26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F12] Ss. 17–26 repealed with saving by Income Tax Act 1952 (c. 10), s. 527, Sch. 25

27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F13] S. 27 repealed by Statute Law Revision Act 1959

28—31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F14] Ss. 28–31 repealed by National Loans Act 1968 (c. 13), ss. 3(8), 24(2), Sch. 6 Pt. II

Part IV Miscellaneous and General

32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F15] S. 32 repealed by Miscellaneous Financial Provisions Act 1955 (4–5 Eliz. 2 c. 6), s. 4(4), Sch. 2 Pt. II

33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F16] S. 33 repealed by Finance Act 1969 (c. 32), s. 61(6), Sch. 21 Pt. V

34 Summary proceedings in revenue cases in Northern Ireland.

(1) The Summary Jurisdiction Acts (Northern Ireland) shall, notwithstanding any special provisions to the contrary contained in any enactment relating to His Majesty’s revenue under the control of the Commissioners of Inland Revenue . . . apply to all informations, complaints, and other summary proceedings in Northern Ireland under or by virtue of any such enactment:

. . .

[F17] Words repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

[F18] Proviso repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

(2) A resident magistrate in Northern Ireland shall have power to reduce the amount of any pecuniary penalty which he has power to impose for an offence against any such enactment as aforesaid, notwithstanding that the amount of the penalty is prescribed by that enactment.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F19] S. 34(3) repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I

(4) In this section the expression “Summary Jurisdiction Acts (Northern Ireland)” means the Summary Jurisdiction (Ireland) Acts and any Act of the Parliament of Northern Ireland, whether passed before or after the date on which this section comes into operation, amending those Acts.

(5)(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F20] S. 34(5)(6) repealed by Statute Law Revision Act 1950 (14 Geo. 6 c. 6)

35 †Short title, construction, extent and repeals.

(1) This Act may be cited as the Finance Act, 1935.

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

[F21] S. 35(2)(5) repealed by Import Duties Act 1958 (c. 6), s. 16(4), Sch. 7

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F22] S. 35(3) repealed by Statute Law Revision Act 1953 (2 & 3 Eliz. 2 c. 5)

(4) Any reference in this Act to any other enactment shall be construed as a reference to that enactment as amended by any subsequent enactment, including (unless the context otherwise requires) this Act.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F21] S. 35(2)(5) repealed by Import Duties Act 1958 (c. 6), s. 16(4), Sch. 7

(6) 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.

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F23] S. 35(7) repealed by Statute Law Revision Act 1950 (14 Geo. 6 c. 6)

SCHEDULE 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F24] Sch. 1 repealed by Finance (No. 2) Act 1940 (c. 48), s. 42(8), Sch. 10 and Theft Act 1968 (c. 60), s. 33(3)

SCHEDULE 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F25] Sch. 2 repealed by Statute Law Revision Act 1950 (14 Geo. 6 c. 6)