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Revised Statute from The UK Statute Law Database

Finance Act 1925 (c.36)

This version of this statute is extracted from the UK Statute Law Database (SLD). It is not necessarily in the form in which it was originally enacted but is a revised version, which means that any subsequent amendments to the text and other effects are incorporated with annotations.

Royal arms

Finance Act 1925

1925 CHAPTER 36 15_and_16_Geo_5

Contents

Go to Preamble

  1. Part I

    1. 1, 2... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 6.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. 8.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    8. 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    9. 10.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    10. 11, 12... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  2. Part II

    1. 13—21... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. Part III

    1. 22.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 23.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 24.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  4. Part IV

    General

    1. 25. Liability of Dominion Governments to taxation in respect of trading operations

    2. 26.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 27.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 28.†Construction, short title, application and repeal

  5. FIRST SCHEDULE

  6. SECOND AND THIRD SCHEDULES

  7. Fourth SCHEDULE

  8. FIFTH SCHEDULE

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.

[30th June 1925]X1

Annotations:

Modifications etc. (not altering text)

C1Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3

C2General amendments made by Taxes Management Act 1970 (c. 9, SIF 63:1), s. 41A(7) (as added by Finance Act 1990 (c. 29, SIF 63:1), s. 95(1)(2)), British Telecommunications Act 1981 (c. 38, SIF 96), s. 82(2)(7); Telecommunications Act 1984 (c. 12, SIF 96), s. 72(3); Finance Act 1984 (c. 43, SIF 63:1), ss. 82(6), 85(2), 89(1)(7), 96(1)(7), 98(7), Sch. 9 para. 3(2)(9), Sch. 16 paras. 6, 12 and Finance Act 1985 (c. 54, SIF 63:1), ss. 72(1), 74(5), Sch. 23 para. 15(4), S.I. 1987/530, regs. 11(2), 13(1), 14, Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), ss. 4, 6, 7, 9, 32, 34, 78, 134, 135, 141, 142, 185, 191, 193, 194, 195, 200, 203, 209, 212, 213, 219, 247, 253, 272, 287, 314, 315, 317, 318, 325, 326, 327, 345, 350, 351, 368, 375, 381, 397, 414, 432, 440, 442, 446, 458, 460, 461, 463, 463(2)(3) (as added by Finance Act 1990 (c. 29, SIF 63:1), s. 50(2) ), 468, 474, 475, 486, 490, 491, 503, 511, 518, 524, 532, 544, 550, 556, 558, 569, 572, 582, 595, 601, 613, 617, 619, 621, 639, 656, 660, 663, 676, 689, 691, 694, 700, 701, 714, 716, 739, 743, 754, 763, 776, 780, 781, 782, 787, 789, 811, 828, 829, 832, 833, 834, 835, 837, 838, 839, 840, 841, 842, Sch. 2 para. 5, Sch. 4 para. 5, Sch. 13 para. 10, Sch. 16 para. 10, Sch. 21 para. 6, Sch. 26 para. 1, Sch. 27 para. 20, Finance Act 1988 (c. 39, SIF 63:1), ss. 66, 127(1)(6), Sch. 12 para. 6, Capital Allowances Act 1990 (c. 1, SIF 63:1), ss. 28(1), 68(8), 74, 82, 83(5), 148(5), 163(4), 164(2), S.I. 1990/627 and Finance Act 1990 (c. 29, SIF 63:1), s. 25(10)

Commencement Information

I1Act wholly in force at Royal Assent.

Editorial Information

X1General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) but not against each Act

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