---
title: "Finance Act 1939"
id: 3c3755f8-ef1d-4559-bd0c-3745253e2de6
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: statute
in_force: true
publisher_url: https://www.legislation.gov.uk/ukpga/Geo6/2-3/41
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/3c3755f8-ef1d-4559-bd0c-3745253e2de6
language: en
in_force_from: 1991-02-02
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/ukpga/Geo6/2-3/41/data.xml
read_on: 2026-11-09
sha256: da20b9e64470e12f27783ca73bcbc90574a3a15cda11bea9060b91d0f15c82f5
provisions: 25
---

# Finance Act 1939

## Title and introductory text {#prelims}

Finance Act 1939
1939 c.41
An Act to grant certain duties of Customs and Inland Revenue (including Excise), to alter other duties, and to amend the law relating to Customs and Inland Revenue (including Excise) and the National Debt, and to make further provision in connection with finance.
[28th July 1939]

## 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-12.}



## 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-34.}



## 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-5}



## 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-6}



## 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-78.}



## 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-910.}



## 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-1112.}



## 13–19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-1319}



## 20–28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-2028}



## 29–31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-2931}



## 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-32}



## 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-33}



## 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-34}



## 35 Provisions as to Government stock. {#section-35}

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) A warrant given by the Bank for the payment of any cash bonus payable on behalf of His Majesty’s Government in consideration of any offer made for the exchange of any Government stock shall be deemed to be a cheque within the meaning of the Bills of Exchange Act 1882, . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) In this section the expressions “Government stock” and “the Bank” have the same meaning as they have for the purposes of Part V of the Finance Act 1921.

## 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-36}



## 37 {#section-37}

(1)–(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 38 Short title, construction and extent. {#section-38}

(1) This Act may be cited as the Finance Act 1939.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) Any reference in this Act to any other enactment shall, unless the contrary is expressly provided or the context otherwise requires, be construed as a reference to that enactment as amended by any subsequent enactment, including this Act.
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) Such of the provisions of this Act as relate to matters with respect to which the Parliament of Northern Ireland has power to make laws shall not extend to Northern Ireland.

## SCHEDULES 1, 2 {#schedule-1}

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## SCHEDULE 3 {#schedule-3}

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## SCHEDULE 4 {#schedule-4}

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## SCHEDULE 5 {#schedule-5}

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## SCHEDULES 6, 7 {#schedule-n5}

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## SCHEDULE 8 {#schedule-8}

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## SCHEDULE 9 {#schedule-9}

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