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REVENUE ACT 1909

REVENUE ACT 1909 - LONG TITLE

An Act to amend the Law relating to Customs and Inland Revenue,
and for other purposes connected with Finance.
[3rd December 1909]
Part I (ss.16) rep. by SLR 1927; 1928 c.17 s.35(6) sch.5; 1952
c.44 s.320 sch.12 Pt.I

S.7 rep. SLR 1927

REVENUE ACT 1909 - SECT 8
Amendment of section 77 of the Stamp Act, 1891. <1891 c.39

8. The provisions of subsection (2) of section seventy-seven of the
Stamp Act, 1891 (which exempt a lease from stamp duty in respect
of certain further considerations) shall not apply as respects any
further consideration in the lease consisting of a covenant which if
it were contained in a separate deed would be chargeable with ad
valorem stamp duty, and accordingly the lease shall in any such
case be charged with duty in respect of any such further
consideration under section four of the said Act.

REVENUE ACT 1909 - SECT 9
Stamp duty on allotment letters of fractional parts of shares.

9. It is hereby declared that the term "share" under the heading
"LETTER of ALLOTMENT and LETTER of RENUNCIATION, or any other
document having the effect of a letter of allotment" in the First
Schedule to the Stamp Act, 1891, and under the heading "SCRIP
CERTIFICATE, SCRIP, or other document" in that schedule, includes a
fractional part of a share.

S.10 rep. by 1961 c.10 (NI) s.14 sch.3 Pt.I

Fees on licences for importation of explosives.

REVENUE ACT 1909 - SECT 11

11.(1) His Majesty may by Order in Council fix the fees payable in
respect of licences for the importation of explosives granted by the
Secretary of State under or in pursuance of the Explosives Act,
1875, and the fees so fixed shall be payable in respect of any
licence so granted.

Subs.(2) rep. by SLR 1927

(3) His Majesty may by Order in Council revoke, alter, or add to
any Order made under this section.

REVENUE ACT 1909 - SECT 12
Construction and short title.

12.(1) ..., Part II of this Act shall be construed together with
the Stamp Act, 1891, and the Acts amending that Act.

Subs.(2) rep. by SLR 1927

(3) This Act may be cited as the Revenue Act, 1909.

Schedule rep. by SLR 1927