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Finance Act 1924

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Part IU.K. Customs and Excise

1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1U.K.

Textual Amendments

2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2U.K.

Textual Amendments

F2S. 2 repealed by Finance Act 1962 (c. 44) ss. 3(4)(5), 34(7), Sch. 11 Pt. I

3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3U.K.

Textual Amendments

F3S. 3 repealed by Finance Act 1962 (c. 44) ss. 3(3)(5), 34(7), Sch. 11 Pt. II

4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4U.K.

Textual Amendments

F4Ss. 4, 11–14, 16 repealed by Customs and Excise Act (c. 44) s. 320 Sch. 12 Pt. I

5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5U.K.

Textual Amendments

F5S. 5 repealed by Finance Act 1952 (c. 33) ss. 76(8), Sch. 14 Pt. III

6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6U.K.

Textual Amendments

F6S. 6 repealed by Entertainments Duty Act 1958 (c. 9) s. 10(2), Sch. 2

7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7U.K.

Textual Amendments

F7S. 7 repealed by Finance Act 1957 (c. 49) s. 42(5), Sch. 9 Pt. I

8, 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8U.K.

Textual Amendments

10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9U.K.

Textual Amendments

F9S. 10 repealed by Finance Act 1948 (c. 49) s. 82, Sch. 11 Pt. I

11—14.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10U.K.

Textual Amendments

F10Ss. 4, 11–14, 16 repealed by Customs and Excise Act (c. 44) s. 320 Sch. 12 Pt. I

15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11U.K.

Textual Amendments

F11S. 15 repealed by Finance Act 1928 (c. 17) s. 35, Sch. 5

16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12U.K.

Textual Amendments

F12Ss. 4, 11–14, 16 repealed by Customs and Excise Act (c. 44) s. 320 Sch. 12 Pt. I

17 Game certificates and gun licences taken out in Northern Ireland to be available in Great Britain.U.K.

(1)Subject to the provisions of this section, a game certificate . . . F13 taken out in Northern Ireland shall, without further payment of duty, be available in Great Britain:

Provided that, if the rates of duty chargeable . . . F13 on game licences . . . F13 taken out in Great Britain are higher than the rates of duty chargeable . . . F13 on game certificates . . . F13 taken out in Northern Ireland, any such certificate . . . F13 taken out in Northern Ireland shall not be available in Great Britain until the difference between the Irish rate of duty and the British rate of duty has been paid in Great Britain.

(2)This section shall come into operation on the date which is declared by His Majesty in Council to be the date as on which by virtue of legislation passed by the Parliament of Northern Ireland a corresponding concession with respect to the availability in Northern Ireland of game licences . . . F13 taken out in Great Britain comes into operation, and shall continue in operation so long only as the corresponding concession continues to have effect, and a declaration made by His Majesty in Council that the corresponding concession has ceased to have effect as from a date specified in the declaration shall, for the purposes of this section, be conclusive evidence of the facts stated therein.

(3)In this section the expressions “game licence” and “game certificate” mean respectively a licence (other than a gamekeeper’s licence) or a certificate to kill game taken out under the M1Game Licences Act, 1860, . . . F13

Textual Amendments

Marginal Citations

18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14U.K.

Part IIU.K.

19—33.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15U.K.

Textual Amendments

F15Ss. 19–33 repealed (with savings) by Income Tax Act 1952 (c. 10) s. 527, Sch. 25

Part IIIU.K. Miscellaneous and General

34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16U.K.

Textual Amendments

35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17U.K.

36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18U.K.

Textual Amendments

37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19U.K.

38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20U.K.

Textual Amendments

F20S. 38 repealed (with savings) by Finance Act 1952 (c. 33), ss. 71(3), 76(8), Sch. 14 Pt. V; Finance Act 1975 (c. 7) ss. 50, 52(2)(3), 59, Sch. 13 Pt. I

39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21U.K.

40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22U.K.

Textual Amendments

41†Construction, short title, application and repeal.U.K.

(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23

This Act may be cited as the Finance Act, 1924.

(3)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.

(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24

Textual Amendments

Modifications etc. (not altering text)

C1Unreliable marginal note

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