Finance (1909-10) Act, 1910

Repeal, construction, and short title.

57 & 58 Vict. c. 30.

5 & 6 Vict. c. 35.

16 & 17 Vict. c. 34.

54 & 55 Vict. c. 39.

39 & 40 Vict. c. 36.

96.(1) The Acts specified in the Sixth Schedule to this Act are hereby repealed to the extent mentioned in the Third column of that Schedule.

(2) Any reference to “the Commissioners” in Part II., Part VI., or Part VII. of this Act shall be construed as a reference to the Commissioners of Customs and Excise, and any reference to “the Commissioners” in any other Part of this Act shall be construed as a reference to the Commissioners of Inland Revenue.

(3) Part III. of this Act shall be construed together with the Finance Act, 1894.

(4) Part IV. of this Act shall be construed together with the Income Tax Acts, 1842 and 1853, and any other enactments relating to Income Tax, and those enactments and Part IV. of this Act are in this Act referred to as the Income Tax Acts.

(5) Part V. of this Act shall be construed together with the Stamp Act, 1891.

(6) Part VI. of this Act, so far as it relates to duties of Customs shall be construed together with the Customs Consolidation Act, 1876, and the Acts amending that Act, and Parts II. and VI. of this Act, so far as they relate to duties of Excise, shall be construed together with the Acts which relate to the duties of Excise and the management of those duties.

(7) This Act may be cited as the Finance (1909–10) Act, 1910.