Part VIIIU.K. General
92. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1U.K.
Textual Amendments
F1S. 92 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
93. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2U.K.
Textual Amendments
F2S. 93 repealed by Statute Law Revision Act 1964 (c. 79)
94 Penalty for making false statement or representation.U.K.
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 . . . F3
Textual Amendments
F3Words 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4U.K.
Textual Amendments
F4S. 95, 96(1) repealed by Statute Law Revision Act 1927 (c. 42)
96 Repeals, construction and short title.U.K.
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5
(2) . . . F6 any reference to “the Commissioners” in any . . . F6 Part of this Act shall be construed as a reference to the Commissioners of Inland Revenue.
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8
(5)Part V. of this Act shall be construed together with the M1Stamp Act 1891.
(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9
(7)This Act may be cited as the Finance (1909–10) Act 1910.
Textual Amendments
F5S. 95, 96(1) repealed by Statute Law Revision Act 1927 (c. 42)
F6Words repealed by Statute Law (Repeals) Act 1971 (c. 52), Sch. Pt. VIII
F7S. 96 (3) repealed by Finance Act 1975 (c. 7), Sch. 13 Pt. I
F8S. 96 (4) repealed by Statute Law Revision Act 1927 (c. 42)
F9S. 96 (6) repealed by Import Duties Act 1958 (c. 6), Sch. 7
Marginal Citations