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FINANCE ACT 1898

FINANCE ACT 1898 - 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.
[1st July 1898]
Preamble rep. by SLR 1908

Part IS.1 rep. by SLR 1908; 1910 c.8 s.96(1) sch.6. S.2 rep. by
1904 c.7 s.3. S.3 rep. by SLR 1908. S.4 rep. by 1952 c.44 s.320
sch.12 Pt.I

S.5 rep. by 1970 c.21 (NI) s.19 sch.3 Pt.II

FINANCE ACT 1898 - SECT 6
Removal of doubt as to 1891 c.39 ss.54, 57 so far as regards
foreclosure decrees.

6. For the removal of doubts with reference to the effect of
sections fifty-four and fifty-seven of the Stamp Act, 1891, it is
hereby declared that the definition of "conveyance on sale" in the
said section fifty-four includes a decree or order for, or having
the effect of an order for, foreclosure.

Provided that

(a)the ad valorem stamp duty upon any such decree or order shall
not exceed the duty on a sum equal to the value of the property
to which the decree or order relates, and where the decree or
order states that value that statement shall be conclusive for the
purpose of determining the amount of the duty; and

(b)where ad valorem stamp duty is paid upon such decree or order,
any conveyance following upon such decree or order shall be exempt
from the ad valorem stamp duty.

Part IIIS.7 rep. by SLR 1908. Ss.811 rep. by 1918 c.40 s.238 sch.7

Part V (ss.13, 14)Estate Duties

S.16 rep. by SLR 1908; SLR 1950

FINANCE ACT 1898 - SECT 17
Short title.

17. This Act may be cited as the Finance Act, 1898.

S.18 and Schedule rep. by SLR 1908