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F1Ss. 17–26 repealed with saving by Income Tax Act 1952 (c. 10), s. 527, Sch. 25
F1Ss. 28–31 repealed by National Loans Act 1968 (c. 13), ss. 3(8), 24(2), Sch. 6 Pt. II
F1S. 32 repealed by Miscellaneous Financial Provisions Act 1955 (4–5 Eliz. 2 c. 6), s. 4(4), Sch. 2 Pt. II
F1S. 33 repealed by Finance Act 1969 (c. 32), s. 61(6), Sch. 21 Pt. V
(1)The Summary Jurisdiction Acts (Northern Ireland) shall, notwithstanding any special provisions to the contrary contained in any enactment relating to His Majesty’s revenue under the control of the Commissioners of Inland Revenue . . . F1 apply to all informations, complaints, and other summary proceedings in Northern Ireland under or by virtue of any such enactment:
. . . F2
(2)A resident magistrate in Northern Ireland shall have power to reduce the amount of any pecuniary penalty which he has power to impose for an offence against any such enactment as aforesaid, notwithstanding that the amount of the penalty is prescribed by that enactment.
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
(4)In this section the expression “Summary Jurisdiction Acts (Northern Ireland)” means the Summary Jurisdiction (Ireland) Acts and any Act of the Parliament of Northern Ireland, whether passed before or after the date on which this section comes into operation, amending those Acts.
(5)(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4
F1Words repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
F2Proviso repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I
F3S. 34(3) repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I
F4S. 34(5)(6) repealed by Statute Law Revision Act 1950 (14 Geo. 6 c. 6)
C1S. 34(4) amended by Northern Ireland Constitution Act 1973 (c. 36, SIF 29:2), s. 40, Sch. 5 para. 1(1)
(1)This Act may be cited as the Finance Act, 1935.
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
(4)Any reference in this Act to any other enactment shall be construed as a reference to that enactment as amended by any subsequent enactment, including (unless the context otherwise requires) this Act.
(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
(6)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.
(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
F1S. 35(2)(5) repealed by Import Duties Act 1958 (c. 6), s. 16(4), Sch. 7
F2S. 35(3) repealed by Statute Law Revision Act 1953 (2 & 3 Eliz. 2 c. 5)
F3S. 35(7) repealed by Statute Law Revision Act 1950 (14 Geo. 6 c. 6)
C1Unreliable marginal note
Finance Act 1935