Finance Act 1895 (1895 c. 16)

1—5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F1] Ss. 1—5 repealed by Statute Law Revision Act 1908 (c. 49)

6—8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F2] Ss. 6—8 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

Part II Stamps

9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F3] S. 9 repealed by Finance Act 1970 (c. 24), Sch. 8 Pt. V

10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F4] S. 10 repealed by Statute Law Revision Act 1908 (c. 49)

11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F5] S. 11 repealed by Finance Act 1917 (c. 31), s. 30

12 Collection of stamp duty in cases of property vested by Act or purchased under statutory power.

Where after the passing of this Act, by virtue of any Act, whether passed before or after this Act, either—

(a) any stock or marketable securities are vested by way of sale in any person; or

[F6] Words in s. 12(a) substituted (with effect in accordance with s. 125(8) of the amending Act) by Finance Act 2003 (c. 14), Sch. 20 para. 4(a)

(b) any person is authorised to purchase stock or marketable securities;

[F7] Words in s. 12(b) substituted (with effect in accordance with s. 125(8) of the amending Act) by Finance Act 2003 (c. 14), Sch. 20 para. 4(b)

such person shall within three months after the passing of the Act, or the date of vesting, whichever is later, or after the completion of the purchase, as the case may be, produce to the Commissioners of Inland Revenue a copy of the Act printed by the Queen’s printer of Acts of Parliament or some instrument relating to the vesting in the first case, and an instrument of transfer of the property in the other case, duly stamped with the ad valorem duty payable upon a transfer on sale of the property; and in default of such production, the duty with interest thereon at the rate of five per cent. per annum from the passing of the Act, date of vesting, or completion of the purchase, as the case may be, shall be a debt to Her Majesty from such person.

[F8] Word in s. 12 substituted (with effect in accordance with s. 125(8) of the amending Act) by Finance Act 2003 (c. 14), Sch. 20 para. 4(c)

13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F9] S. 13 repealed by Finance Act 1959 (c. 58), s. 37(5), Sch. 8 Pt. II

14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F10] S. 14 repealed by Finance Act 1963 (c. 25), Sch. 14 Pt. IV

15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F11] S. 15 repealed by Statute Law Revision Act 1908 (c. 49)

16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F12] S. 16 repealed by Companies Act 1928 (c. 45), Sch. 3

17, 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F13] S. 17—19, Sch. repealed by Statute Law Revision Act 1908 (c. 49)

Part IV Miscellaneous

19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F14] S. 17—19, Sch. repealed by Statute Law Revision Act 1908 (c. 49)

20 Short title

This Act may be cited as the Finance Act 1895.

SCHEDULE

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F15] S. 17—19, Sch. repealed by Statute Law Revision Act 1908 (c. 49)