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Finance Act 1921

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Legislation Crest

Finance Act 1921

1921 CHAPTER 32 11 and 12 Geo 5

An Act to grant certain Duties of Customs and Inland Revenue (including Excise), to alter other Duties, and to amend the Law relating to Customs and Inland Revenue (including Excise), and the National Debt, and to make further provision in connection with Finance.

[4th August 1921]

Commencement Information

I1Act partly in force at Royal Assent, partly retrospective; all provisions so far as unrepealed wholly in force at 1.2.1991.

Part IU.K.

1—5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1U.K.

Textual Amendments

6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2U.K.

Textual Amendments

7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3U.K.

Textual Amendments

8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4U.K.

Textual Amendments

9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5U.K.

Textual Amendments

10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6U.K.

Textual Amendments

11—16.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7U.K.

Textual Amendments

17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8U.K.

18, 19.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9U.K.

Textual Amendments

20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10U.K.

Textual Amendments

21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11U.K.

22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12U.K.

Textual Amendments

23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13U.K.

Parts II—IVU.K.

24—34.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14U.K.

Textual Amendments

35—42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15U.K.

43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16U.K.

Textual Amendments

44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17U.K.

Part VU.K. National Debt

45 Sinking fund with respect to Conversion Loan.U.K.

(1)For the purpose of establishing a sinking fund in connection with the three and one-half per cent. Conversion Loan redeemable in nineteen hundred and sixty-one, the Treasury shall issue out of [F18the National Loans Fund, with recourse to] the Consolidated Fund . . . F19 as soon as may be after the close of every half-year (commencing with the half-year ending on the first day of April, nineteen hundred and twenty-two) during which the average daily price of the loan, as certified by the Bank of England, has been below ninety pounds per cent., a sum equal to not less than one per cent. of the amount of the loan outstanding at the close of that half-year.

(2)Sums issued . . . F20 under this section shall be applied during the half-year in which they are issued in the purchase for cancellation of any securities forming part of the said loan.

(3)Any securities purchased under this section shall be cancelled in such manner as the Treasury think fit.

46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21U.K.

Textual Amendments

47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22U.K.

Textual Amendments

48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23U.K.

Textual Amendments

49

(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24

(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F25

F2650. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

Textual Amendments

F2751. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

Textual Amendments

Part VIU.K. General

52—59.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F28U.K.

Textual Amendments

60. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F29U.K.

61. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F30U.K.

62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F31U.K.

63. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F32U.K.

Textual Amendments

64. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F33U.K.

Textual Amendments

65†Construction, short title, and repeal.U.K.

(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F34

(2)This Act may be cited as the Finance Act 1921.

(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F35

SCHEDULES

FIRST, SECOND SCHEDULESU.K. . . . F36

Textual Amendments

.

THIRD SCHEDULEU.K. . . . F37

Textual Amendments

FOURTH AND FIFTH SCHEDULESU.K. . . . F38

Textual Amendments

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