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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 It is not necessarily in the form in which it was originally enacted but is a revised version, which means that any subsequent amendments to the text and other effects are incorporated with annotations.
There are effects on this legislation that have not yet been applied to SLD for the following year: 2008. See the Tables of Legislative effects and the Update status of legislation page on the SLD website.
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.
[30th July 1948]X1
E1For application of this Act to Northern Ireland see s.82(9)
I1Act partly in force at Royal Assent, partly retrospective, see individual sections; all provisions so far as unrepealed wholly in force at 1.2.1991.
X1The only provisions of this Act reproduced in Statutes in Force were ss. 74, 82(1)(6)(8)(9); other unrepealed or partly repealed provisions are Pt. V (ss. 47-68), 78, 82; see Chronological Table of the Statutes which gives authority for repeal of other provisions
F1S. 74 repealed by Finance Act 1990 (c. 29, SIF 114), s. 132, Sch. 19 Pt. VI
(1)This Act may be cited as the Finance Act 1948.
(6)Part VII of this Act shall be construed as one with the M1Stamp Act 1891.
(8)Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment, including this Act.
(9)Save as otherwise expressly provided, 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.
Finance Act 1948