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Finance Act 1895

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Finance Act 1895

1895 CHAPTER 16 58 and 59 Vict

An Act to grant certain Duties of Customs and Inland Revenue, to repeal and alter other Duties, and to amend the Law relating to Customs and Inland Revenue and to make Provision for the Financial Arrangements of the Year.

[30th May 1895]

Commencement Information

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

Part IU.K.

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

Textual Amendments

6—8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2U.K.

Textual Amendments

Part IIU.K. Stamps

9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3U.K.

Textual Amendments

10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4U.K.

Textual Amendments

11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5U.K.

Textual Amendments

12 Collection of stamp duty in cases of property vested by Act or purchased under statutory power. U.K.

Where after the passing of this Act, by virtue of any Act, whether passed before or after this Act, either—

(a)any [F6stock or marketable securities are] vested by way of sale in any person; or

(b)any person is authorised to purchase [F7stock or marketable securities];

such person shall within three months after the passing of the Act, or the date of vesting, whichever is later, or after the completion of the purchase, as the case may be, produce to the Commissioners of Inland Revenue a copy of the Act printed by the Queen’s printer of Acts of Parliament or some instrument relating to the vesting in the first case, and an instrument of [F8transfer] of the property in the other case, duly stamped with the ad valorem duty payable upon a [F8transfer] on sale of the property; and in default of such production, the duty with interest thereon at the rate of five per cent. per annum from the passing of the Act, date of vesting, or completion of the purchase, as the case may be, shall be a debt to Her Majesty from such person.

Textual Amendments

F6Words in s. 12(a) substituted (with effect in accordance with s. 125(8) of the amending Act) by Finance Act 2003 (c. 14), Sch. 20 para. 4(a)

F7Words in s. 12(b) substituted (with effect in accordance with s. 125(8) of the amending Act) by Finance Act 2003 (c. 14), Sch. 20 para. 4(b)

F8Word in s. 12 substituted (with effect in accordance with s. 125(8) of the amending Act) by Finance Act 2003 (c. 14), Sch. 20 para. 4(c)

Modifications etc. (not altering text)

C2S. 12 modified (retrospective to 23.4.2002) by 2002 c. 23, s. 116(2)(4)(5), Sch. 37 para. 4

C3S. 12 excluded (E.W.) (1.12.1991) by Water Resources Act 1991 (c. 57, SIF 130), ss. 2, 225(2), Sch. 2 para. 8(2) (with ss. 179, 222(3), Sch. 22 para. 1, Sch. 23. para. 6)

S. 12 restricted (12.1.2000) by 1999 c. 29, s. 417(3); S.I. 1999/3434, art. 2

S. 12 restricted (27.9.1999) by 1999 c. 22, s. 105, Sch. 14 Pt. V para. 34(3); S.I. 1999/2657, art. 2(d)

S. 12 restricted (E.W.S.)(6.1.1994) by 1993 c. 43, s. 112, Sch. 9, para. 2(6); S.I. 1993/3237, art. 2(2)

S. 12 restricted (24.7.1996) by 1996 c. 55, s. 135, Sch. 7 para. 25(3) (with s. 43(1)(6)

S. 12 restricted (25.11.1998 for specified purposes otherwise 3.7.2000) by 1998 c. 45, s. 39(3); S.I. 1998/2952, art. 2(1); S.I. 2000/1173, art. 2(2)(c)

S. 12 excluded (15.1.2001) by 2000 c. 38, s. 250, Sch. 26 Pt. VII para. 40(3); S.I. 2000/3376, art. 2

S. 12 modified (retrospective to 28.3.2000) by 2000 c. 17, s. 129(3)-(6), Sch. 34 para. 5(1)

C4S. 12 excluded (10.7.2003) by Finance Act 2003 (c. 14), s. 125(2) (with s. 125(8))

C6S. 12 excluded (E.W.) (1.3.2007 coming into force in accordance with s. 208(4) of the amending Act) by National Health Service (Wales) Act 2006 (c. 42), ss. 165(6), 208(1) (with s. 19(3))

13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9U.K.

Textual Amendments

14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10U.K.

Textual Amendments

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

Textual Amendments

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

Textual Amendments

Part IIIU.K.

17, 18.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13U.K.

Textual Amendments

Part IVU.K. Miscellaneous

19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14U.K.

Textual Amendments

20 Short titleU.K.

This Act may be cited as the Finance Act 1895.

SCHEDULE

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15

U.K.

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