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.
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
Part V National Debt
32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11
33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12
34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13
35 Provisions as to Government stock.
1
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2
3
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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
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4
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5
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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
Schs. 1, 2 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F26
F27F27SCHEDULE 3
Sch. 3 repealed by Import Duties Act 1958 (c. 6), Sch. 7
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F27
F28F28SCHEDULE 4
Sch. 4 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F28
F29F29SCHEDULE 5
Sch. 5 repealed by Finance (No. 2) Act 1940 (c. 48), Sch. 10
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F29
F30F30SCHEDULES 6, 7
Schs. 6, 7 repealed by Import Duties Act 1958 (c. 6), Sch. 7
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F30
F31F31SCHEDULE 8
Sch. 8 repealed by Vehicles (Excise) Act 1949 (c. 89), Sch. 7
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F31
F32F32SCHEDULE 9
Sch. 9 repealed by Finance (No. 2) Act 1939 (c. 109), s. 20
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F32
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.