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Statutes of Northern Ireland


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URL: http://www.bailii.org/nie/legis/num_act/fa190066.txt

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FINANCE ACT 1900

FINANCE ACT 1900 - 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 the National Debt, and to make other provision
for the financial arrangements of the year.
[9th April 1900]
Preamble rep. by SLR 1908

Part IS.1 rep. by SLR 1908. S.2 rep. by 1910 c.8 s.96(1) sch.6.
Ss.37 rep. by 1918 c.15 s.45(2) sch.4. S.8 rep. by 1901 c.7
s.10(4). S.9 rep. by 1952 c.44 s.320 sch.12 Pt.I

Conveyances on sale.

FINANCE ACT 1900 - SECT 10

10. A conveyance on sale made for any consideration in respect
whereof it is chargeable with ad valorem duty, and in further
consideration of a covenant by the purchaser to make, or of his
having previously made, any substantial improvement of or addition to
the property conveyed to him, or of any covenant relating to the
subject matter of the conveyance, is not chargeable, and shall be
deemed not to have been chargeable, with any duty in respect of
such further consideration.

Part III (ss.1114)Death Duties.

S.18 rep. by SLR 1908

FINANCE ACT 1900 - SECT 19
Short title.

19. This Act may be cited as the Finance Act, 1900

First and Second Schedules rep. by SLR 1908


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URL: http://www.bailii.org/nie/legis/num_act/fa190066.txt