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Statutes of Northern Ireland |
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You are here: BAILII >> Databases >> Statutes of Northern Ireland >> 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