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FINANCE ACT 1899

FINANCE ACT 1899 - LONG TITLE

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 to make other provision for the financial
arrangements of the year.
[20th June 1899]
Preamble rep. by SLR 1908

Part IS.1 rep. by SLR 1908. S.2 rep. by SLR 1908; 1920 c.18
s.64(3) sch.4. S.3 rep. by SLR 1908; 1918 c.15 s.45(2) sch.4

S.4 rep. by 1963 c.22 (NI) s.21 sch.3 Pt.II

FINANCE ACT 1899 - SECT 5
Penalty for issue of unstamped stock certificate to bearer.

5.Subs.(1) rep. by 1963 c.22 (NI) s.21 sch.3 Pt.II

(2) ... section one hundred and nine of the Stamp Act, 1891 (which
relates to the penalty for issuing stock certificates unstamped),
shall apply to any instrument chargeable with stamp duty ... as a
stock certificate to bearer in the same manner as it applies to
the stock certificates to bearer named in that section, and as if
"company or body of persons" were mentioned in sub-section one of
that section as well as "local authority".

S.6 rep. by 1963 c.22 (NI) s.21 sch.3 Pt.II. S.7 rep. by 1973 NI
18 art.16 sch.4. S.8 rep. by 1967 c.20 (NI) s.20 sch.3 Pt.I; 1973
NI 18 art.16 sch.4. S.9 rep. by 1949 c.15 (NI) s.16 sch.4 Pt.II.
S.10 rep. by 1961 c.10 (NI) s.14 sch.3 Pt.I. S.11 rep. by 1959
c.9 s.17(2) sch.3 Pt.II

FINANCE ACT 1899 - SECT 12
Amendment of s.6 of 1891 c.39, as to rates of exchange.

12.(1) Where an instrument ... is charged with an ad valorem duty
in respect of any money in any foreign or colonial currency, a
rate of exchange for which is specified in the schedule to this
Act, the stamp duty on that instrument shall, instead of being
calculated as provided by section six of the Stamp Act, 1891, be
calculated according to the rate of exchange so specified.

(2) The Commissioners may substitute, as respects any foreign or
colonial currency mentioned in the schedule to this Act, any rate
of exchange for that specified in the schedule, and may add to the
schedule a rate of exchange for any foreign or colonial currency
not mentioned therein, and this Act shall be construed as if any
rate of exchange for the time being substituted or added were
contained in the said schedule, and in the case of the substitution
of a rate of exchange as if the rate for which the new rate is
substituted were omitted from that schedule.

(3) Any substitution or addition so made by the Commissioners shall
not take effect until it has been advertised in the London Gazette
for two successive weeks.

S.13 rep. by 1910 c.8 s.96 sch.6

FINANCE ACT 1899 - SECT 14
Construction of Part of Act.

14. This Part of this Act shall be construed together with the
Stamp Act, 1891.

Part III (s.15) rep. by SLR 1908. Part IVS.16 rep. by 1903 c.8
s.7(1) sch.2. S.17 rep. by SLR 1908; SLR 1950

Short title.

FINANCE ACT 1899 - SECT 18

18. This Act may be cited as the Finance Act, 1899.Rates current
at 31.3.1981 are not printed because of their liability to change