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.
[9th April 1900]
Commencement Information
I1Act partly in force at Royal Assent, partly retrospective; all provisions so far as unrepealed wholly in force at 1.2.1991.
Textual Amendments
F1S. 1 repealed by Statute Law Revision Act 1908 (c. 49)
Textual Amendments
F2S. 2 repealed by Finance (1909–10) Act 1910 (c. 8), Sch. 6
Textual Amendments
F3Ss. 3–7 repealed by Finance Act 1918 (c. 15), Sch. 4
Textual Amendments
F4S. 8 repealed by Finance Act 1901 (c. 7), s. 10(4)
Textual Amendments
F5S. 9 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
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.
Textual Amendments
F6S. 11 repealed by Finance Act 1940 (c. 29), Sch. 8
Textual Amendments
F7S. 12 repealed by Finance Act 1969 (c. 32), Sch. 21 Pt. V
Textual Amendments
Textual Amendments
F9S. 14 repealed by Finance Act 1952 (c. 33), Sch. 14 Pt. V
Textual Amendments
F10Ss. 15–18, Schs. 1, 2 repealed by Statute Law Revision Act 1908 (c. 49)
Textual Amendments
F11Ss. 15–18, Schs. 1, 2 repealed by Statute Law Revision Act 1908 (c. 49)
This Act may be cited as the Finance Act 1900.
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Textual Amendments
F12Ss. 15–18, Schs. 1, 2 repealed by Statute Law Revision Act 1908 (c. 49)