Finance Act 1900
1900 c.7
An Act to grant certain duties of Customs and Inland Revenue, to alter other duties, and to amend the Law relating to Customs and Inland Revenue and the National Debt, and to make other provision for the financial arrangements of the year. I1
Part I
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4
9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5
Part II Stamps
10 Conveyances on sale.
A conveyance on sale made for any consideration in respect whereof it is chargeable with ad valorem duty, and in further consideration of a covenant by the purchaser to make, or of his having previously made, any substantial improvement of or addition to the property conveyed to him, or of any covenant relating to the subject matter of the conveyance, is not chargeable, and shall be deemed not to have been chargeable, with any duty in respect of such further consideration.
Parts III–V
11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6
12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7
13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8
14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9
15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10
Part VI General
18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11
19 Short title.
This Act may be cited as the Finance Act 1900.
F12F12FIRST, SECOND SCHEDULES
Ss. 15–18, Schs. 1, 2 repealed by Statute Law Revision Act 1908 (c. 49)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12
Act partly in force at Royal Assent, partly retrospective; all provisions so far as unrepealed wholly in force at 1.2.1991.