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Finance Act 1921
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- 1921 c. 32
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1.Continuation of Customs duties imposed under 5 & 6 Geo.5 c.89
6.Amendment with respect to exemption from railway passenger duty
10.Provision with respect to duty on licences for male servants
11.Allowance of Customs drawback on removal of goods to Isle of Man
12.Drawback on deposit in warehouse of goods to be used as ships' stores
13.Amendment of law as to exportation or shipment as stores of playing cards
14.Power to make regulations with respect to spirits manufactured otherwise than by distillation
15.Provision as to duty on foreign spirits used for making power or industrial methylated spirits or in manufactures, and as to the allowance in respect of spirits so used
18.Use of false scales, weights, &c. in connection with Customs and Excise
22.Power to issue licences for mechanically-propelled vehicles for periods less than a year
23.Duties of Commissioners of Customs and Excise in relation to analysis of articles under Food and Drugs Acts, 1875 to 1907, transferred to Government Chemist
26.Rule 3 (1) of Miscellaneous Rules applicable to Schedule D not to apply if person charged carries on trade throughout year of assessment
27.Power of holder of certain Government securities to require income tax to be deducted before payment of interest
28.Provision as to determination of claims for relief in respect of Dominion income tax
29.Evidence of payment of wages in certain proceedings for recovery of income tax
30.Exemption from income tax in respect of lands owned and occupied by charities and of profits of trades carried on by beneficiaries of charities
31.Amendment of Rule 3(c) of the rules applicable to Cases I and II of Schedule D
33.Exemption from income tax for funds of special and supplementary schemes under 10 & 11 Geo.5 c.30
53.Interest on certain loans not to be treated as profits for purposes of corporation profits tax
55.Extension of s.61 of 10 & 11 Geo.5 c.18 to corporation profits tax
57.Deduction for mortgage interest to be allowed in case of certain companies for purposes of corporation profits tax
58.Temporary exemption from corporation profits tax of the profits derived from public utility companies
63.Provision for cases where documents relating to death duties have been lost, destroyed, or damaged
SCHEDULES.
Ascertainment of Mean Date in the case of Amalgamated Trades or Businesses
Relief from Excess Profits Duty in respect of Trading Stocks
2.The Commissioners of Inland Revenue shall have the same power...
4.The provisions of the second paragraph of subsection (2) of...
5.Nothing in this Schedule shall derogate from the power of...
7.Any repayment under this Schedule shall, for purposes of income...
8.Relief granted under this Schedule shall not be taken into...
9.Subsection (5) of section forty-five of the principal Act shall...
10.For the purposes of this Schedule, a trade or business...
11.In this Schedule the expression "duty " means excess profits...
Provisions For carrying out Redemption op Government Stock
1.Subject to any express provision to the contrary and subject...
2.The Treasury may make regulations for authorising any principal moneys...
3.A power of attorney authorising the sale of any Government...
4.A power of attorney given exclusively for the purpose of...
6.Where any principal moneys which become payable on the redemption...
7.In this Schedule— The expression " express provision " means...
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