Source: http://www.legislation.gov.uk/ukpga/Vict/61-62/46/body
Timestamp: 2013-05-19 07:46:37
Document Index: 188265384

Matched Legal Cases: ['art.3', 'art.3', 'art. 187', 'art.3', 'art. 3', 'art. 7']

Revenue Act 1898
Skip to main contentSkip to navigationlegislation.gov.ukThe National ArchivesHelpSite MapAccessibilityContact UsHomeAbout UsBrowse LegislationNew LegislationChanges to LegislationSearch LegislationSearch LegislationTitle: (or keywords in the title)Year:Number:Type:All Legislation (excluding draft)All Primary Legislation UK Public General Acts UK Local Acts Acts of the Scottish Parliament Acts of the National Assembly for Wales Measures of the National Assembly for Wales Church Measures Acts of the Northern Ireland Assembly Acts of the Old Scottish Parliament Acts of the English Parliament Acts of the Old Irish Parliament Acts of the Parliament of Great Britain Northern Ireland Orders in Council Measures of the Northern Ireland Assembly Acts of the Northern Ireland ParliamentAll Secondary Legislation UK Statutory Instruments Wales Statutory Instruments Scottish Statutory Instruments Northern Ireland Statutory Rules Church Instruments UK Ministerial Orders UK Statutory Rules and OrdersAll Draft Legislation UK Draft Statutory Instruments Scottish Draft Statutory Instruments Northern Ireland Draft Statutory RulesAll Impact Assessments UK Impact AssessmentsSearchAdvanced SearchRevenue Act 1898You are here:1898 c. 46 (Regnal. 61_and_62_Vict)Whole Act without SchedulesTable of ContentsContentMore ResourcesPrevious: IntroductionNext: SchedulePlain ViewPrint Options
Changes to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Revenue Act 1898. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to :Changes and effectsThis section lists the changes and effects yet to be applied to the specific provision you are viewing.s. 9 words repealed by 2004 c. 14 Sch. 1 Pt. 9 Group 2Part IE+W+S+N.I. Customs[F11 Prohibitions and restrictions.E+W+S+N.I.[F2The importation [F3from a place outside the British Islands and the member States]of the following articles is prohibited], that is to say:—
(i) . . . F4
(ii)Any advertisement or other notice of, or relating to, the drawing or intended drawing of any lottery, which, in the opinion of [F5the Commissioners of Customs and Excise] is imported for the purpose of publication in the United Kingdom, in contravention of . . . F6 any . . . Act relating to . . . lotteries.]
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F1S. 1 repealed (so far as applying in the British Islands outside the U.K.) (21.12.1993) by 1993 c. 39, ss. 46(2), 64, sch.10; S.I. 1993/2632, art.3F2Words substituted by Customs and Excise Management Act 1979 (c. 2), Sch. 4 para. 12 Table Pt. IF3Words in s. 1 inserted (21.12.1993) by 1993 c. 39, s. 46(1); S.I. 1993/2632, art.3F4S. 1(i) repealed by Post Office Act 1953 (c. 36), Sch. 3F5Words substituted by virtue of Customs and Excise Management Act 1979 (c. 2), Sch. 4 para. 1F6Word(s) repealed by S.I. 1985/1204, art. 187(4), Sch. 21Modifications etc. (not altering text)C1S. 1 amended by Customs and Excise Act 1952 (c. 44), s. 177(1), Sch. 4 para 12 Table Pt. I2—5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F7Ss. 2–5 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I6(1) . . . F8
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F8S. 6(1) repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. IF9S. 6(2) repealed (21.12.1993) by 1993 c. 39, s. 64, sch.10; S.I. 1993/2632, art.3Part IIE+W+S+N.I. Stamps7 Amendments of 54 & 55 Vict. c. 38.E+W+S+N.I.(1) . . . F10
(2)Any document referring to any Act or enactment repealed by the M1Stamp Act 1891, shall unless the context otherwise requires be construed to refer to that Act or the corresponding enactment in that Act.
(3) . . . F11
(4)The expression “instrument” in section nine of the M2Stamp Act 1891, includes any postal packet within the meaning of the [F12Postal Services Act 2000], and sub-section two of the said section is hereby repealed.
(6)Section twenty-four of the M3Stamp Duties Management Act 1891, is hereby declared to apply to affidavits and oaths as well as to statutory declarations.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F10S. 7(1) repealed by Finance (1909–10) Act 1910 (c. 8), Sch. 6F11S. 7(3) repealed by Statute Law Revision Act 1908 (c. 49)F12Words in s. 7(4) substituted (26.3.2001) by S.I. 2001/1149, art. 3(1), Sch. 1 para. 6F13S. 7(5) repealed (27.7.1999 but with effect in relation to things done or omitted on or after 1.10.1999) by 1999 c. 16, s. 139, Sch. 20 Pt. V(3), NoteMarginal CitationsM11891 c. 39. M21891 c. 39. M31891 c. 38. 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F14S. 8 repealed by Finance Act 1970 (c. 24), s. 36(8), Sch. 8 Pt. VPart IIE+W+S+N.I. Stamps9 Recovery of fees under 31 & 32 Vict. c. 55.E+W+S+N.I.The fees to be collected under the M4Courts of Law Fees (Scotland) Act 1868, and the M5Public Offices Fees Act 1879, shall be a debt due to the Crown and shall be recoverable in such manner and by such persons as the Treasury may direct, and if so directed as part of the Inland Revenue.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Marginal CitationsM41868 c. 55. M51879 c. 58. 10 Amendment of 54 & 55 Vict. c. 38. s. 22.E+W+S+N.I.(1)Whenever the Commissioners of Inland Revenue give public notice in the London, Edinburgh, and [F15Belfast] Gazettes that the use of any die, as defined by the M6Stamp Duties Management Act 1891, has been discontinued, then, whether a new die has been provided or not, from and after any day to be stated in the notice (that day not being within one month after the notice is so published), that die shall not be a lawful die for denoting the payment of duty, and every instrument first executed by any person, or bearing date, after the day so stated in the notice, and stamped with duty denoted by the discontinued die, shall be deemed to be not duly stamped.
(2)The provisoes to section twenty-two of the M7Stamp Duties Management Act 1891, shall apply, subject to the necessary modifications, where a notice is published under this section in the same manner as they apply where a notice is published under that section.
(3) . . . F16
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F15Word substituted by virtue of S. R. & O. 1921/1804 (Rev. XVI, p. 967; 1921, p. 424), art. 7(a)F16S. 10(3) repealed by Post Office Act 1969 (c. 48), Sch. 11 Pt. IIMarginal CitationsM61891 c. 38. M71891 c. 38. 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F17Ss. 11, 14 and 15 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I12 Extension of certain sections of 54 & 55 Vict. c. 38, to paper used for excise licences.E+W+S+N.I.Sections fourteen, fifteen, and sixteen of the Stamp Duties Management Act 1891 (which relate to frauds in connexion with the manufacture of paper), shall extend to paper used for excise licences, in like manner as if it were paper provided by the Commissioners of Inland Revenue for receiving the impression of a die.
13 Amendment of 54 & 55 Vict. c. 38, ss. 9, 10, & 12, as to time of making applications. E+W+S+N.I.In the provisions of sections nine, ten, and twelve of the Stamp Duties Management Act, 1891, which deal with the periods within which applications under those sections must be made, the words “two years” shall be substituted for “six months”.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Modifications etc. (not altering text)C2The text of ss. 13 and 16 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.Part IIIE+W+S+N.I. Excise14, 15.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F18Ss. 11, 14 and 15 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I16 Provision as to note and fee under 3 & 4 Will. 4. c. 68. E+W+S+N.I.(1)The note and fee required to be delivered and paid in pursuance of section ten of the Licensing (Ireland) Act, 1833, as amended by section fifteen of the Licensing Act (Ireland), 1874, by every person who obtains a licence for the sale of intoxicating liquor by retail in any house in Ireland, shall, if the house is situate in a county or borough where the offices of the clerk of the Crown and clerk of the peace have been united, be delivered and paid to the officer of inland revenue authorised to grant the licence immediately upon the grant of the licence, and the note shall be by him transmitted to the clerk of the Crown and peace.
(2)The provisions of section ten of the Licensing (Ireland) Act, 1833, imposing a penalty for the failure to deliver a note in conformity with this section, and that penalty may be recovered as an excise penalty.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Modifications etc. (not altering text)C3The text of ss. 13 and 16 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F19Ss. 17 and 19 repealed by Statute Law Revision Act 1908 (c. 49)Part IVE+W+S+N.I. Miscellaneous18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F20S. 18 repealed by Government Annuities Act 1929 (c. 29), s. 36, Sch. 219. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F21Ss. 17 and 19 repealed by Statute Law Revision Act 1908 (c. 49)20 Short title.E+W+S+N.I.This Act may be cited as the Revenue Act 1898.