Finance Act 1939

1939 c.41

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.

Annotations:
Commencement Information
I1

Act partly in force at Royal Assent, partly retrospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991. Some provisions came into force at specific times of day.

Extent Information
E1

For the extent of this Act see s. 38(7)

Parts I—IV

1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4

7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5

9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6

11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7

13–19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8

20–28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9

29–31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10

Annotations:
Amendments (Textual)
F10

Ss.29–31 repealed with saving by Finance Act 1975(c.7),ss. 50, 52(2), Sch.13 Pt. I

Part V National Debt

32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11

33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12

34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13

35 Provisions as to Government stock.

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14

2

A warrant given by the Bank for the payment of any cash bonus payable on behalf of His Majesty’s Government in consideration of any offer made for the exchange of any Government stock shall be deemed to be a cheque within the meaning of the M1Bills of Exchange Act 1882, . . . F15

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16

4

In this section the expressions “Government stock” and “the Bank” have the same meaning as they have for the purposes of Part V of the M2Finance Act 1921.

PART VI Miscellaneous

36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17

37

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18

4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19

5

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20

6

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21

38 Short title, construction and extent.

1

This Act may be cited as the Finance Act 1939.

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23

4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24

5

Any reference in this Act to any other enactment shall, unless the contrary is expressly provided or the context otherwise requires, be construed as a reference to that enactment as amended by any subsequent enactment, including this Act.

6

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F25

7

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.

F26F26SCHEDULES 1, 2

Annotations:
Amendments (Textual)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F26

F27F27SCHEDULE 3

Annotations:
Amendments (Textual)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F27

F28F28SCHEDULE 4

Annotations:
Amendments (Textual)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F28

F29F29SCHEDULE 5

Annotations:
Amendments (Textual)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F29

F30F30SCHEDULES 6, 7

Annotations:
Amendments (Textual)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F30

F31F31SCHEDULE 8

Annotations:
Amendments (Textual)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F31

F32F32SCHEDULE 9

Annotations:
Amendments (Textual)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F32