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REVENUE ACT 1898

REVENUE ACT 1898 - LONG TITLE

An Act for amending the Law relating to Customs and Inland Revenue
and for other purposes connected with Finance.
[12th August 1898]
PART I

REVENUE ACT 1898 - SECT 1

1. [The importation of the following articles is prohibited,] that
is to say:

Para.(i) rep. by 1953 c.36 s.91(1) sch.3

(ii)Any advertisement or other notice of, or relating to, the
drawing or intended drawing of any lottery, which, in the opinion
of the Commissioners of Customs, is imported for the purpose of
publication in the United Kingdom, in contravention of the Lotteries
Act, 1836, or any other Act relating to foreign lotteries.

Ss.25 rep. by 1952 c.44 s.320 sch.12 Pt.I

REVENUE ACT 1898 - SECT 6
Extent of Part I.

6.Subs.(1) rep. by 1952 c.44 s.320 sch.12 Pt.I

(2) This Part of this Act shall extend to the whole of the
British Islands, but not to any other part of Her Majesty's
dominions.

Amendments of 1891 c.39.

REVENUE ACT 1898 - SECT 7

7.Subs.(1) rep. by 1910 c.8 s.96(1) sch.6

(2) Any document referring to any Act or enactment repealed by the
Stamp Act, 1891, shall unless the context otherwise requires be
construed to refer to that Act or the corresponding enactment in
that Act.

Subs.(3) rep. by SLR 1908

(4) The expression "instrument" in section nine of the Stamp Act,
1891, includes any postal packet within the meaning of the Post
Office Protection Act, 1884, and sub-section two of the said section
is hereby repealed.

(5) Any fine incurred under section nine of the Stamp Act, 1891,
may be recovered summarily, subject to the like right of appeal as
in the case of any fine under any Act relating to the excise.

(6) Section twenty-four of the Stamp Duties Management Act, 1891, is
hereby declared to apply to affidavits and oaths as well as to
statutory declarations.

S.8 rep. by 1970 c.21 (NI) s.19 sch.3 Pt.III

REVENUE ACT 1898 - SECT 9
Recovery of fees under 1879 c.58.

9. The fees to be collected under the Public 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.

REVENUE ACT 1898 - SECT 10
Amendment of 1891 c.38 s.22.

10.(1) Whenever the Commissioners of Inland Revenue give public
notice in the London, Edinburgh, and [Belfast] Gazettes that the use
of any die, as defined by the Stamp 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 Stamp 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.

Subs.(3) rep. by 1969 c.48 s.141 sch.11 Pt.II

S.11 rep. by 1952 c.44 s.320 sch.12 Pt.I

REVENUE ACT 1898 - SECT 12
Extension of certain sections of 1891 c.38 to paper used for excise
licences.

12. 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.

S.13 amends ss.9, 10, 12 of 1891 c.38

Part IIISs.14, 15 rep. by 1952 c.44 s.320 sch.12 Pt.I. S.16 rep.
by 1927 c.21 (NI) s.13(3) sch.3

S.18 rep. by 1929 c.29 s.36 sch.2 Pt.I. S.19 rep. by SLR 1908

REVENUE ACT 1898 - SECT 20
Short title.

20. This Act may be cited as the Revenue Act, 1898.