---
title: "Finance Act 1924"
id: 4a4cc19d-1635-4c48-935d-c24fa74d2e04
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: statute
in_force: true
publisher_url: https://www.legislation.gov.uk/ukpga/Geo5/14-15/21
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/4a4cc19d-1635-4c48-935d-c24fa74d2e04
language: en
in_force_from: 2011-06-29
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/ukpga/Geo5/14-15/21/data.xml
read_on: 2026-11-09
sha256: 4fd01ba989c2f60276ae8212126928546d4ab6f865e08f87cfa2001288ec15b4
provisions: 26
---

# Finance Act 1924

## Title and introductory text {#prelims}

Finance Act 1924
1924 c.21
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.
[1st August 1924]

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



## 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-2}



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



## 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-4}



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



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



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



## 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-89.}



## 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-10}



## 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-1114.}



## 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-15}



## 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-16}



## 17 Game certificates and gun licences taken out in Northern Ireland to be available in Great Britain. {#section-17}

(1) Subject to the provisions of this section, a game certificate . . . taken out in Northern Ireland shall, without further payment of duty, be available in Great Britain:
Provided that, if the rates of duty chargeable . . . on game licences . . . taken out in Great Britain are higher than the rates of duty chargeable . . . on game certificates . . . taken out in Northern Ireland, any such certificate . . . taken out in Northern Ireland shall not be available in Great Britain until the difference between the Irish rate of duty and the British rate of duty has been paid in Great Britain.
(2) This section shall come into operation on the date which is declared by His Majesty in Council to be the date as on which by virtue of legislation passed by the Parliament of Northern Ireland a corresponding concession with respect to the availability in Northern Ireland of game licences . . . taken out in Great Britain comes into operation, and shall continue in operation so long only as the corresponding concession continues to have effect, and a declaration made by His Majesty in Council that the corresponding concession has ceased to have effect as from a date specified in the declaration shall, for the purposes of this section, be conclusive evidence of the facts stated therein.
(3) In this section the expressions “game licence” and “game certificate” mean respectively a licence (other than a gamekeeper’s licence) or a certificate to kill game taken out under the Game Licences Act, 1860, . . .

## 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-18}



## 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-1933.}



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



## 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-35}



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



## 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-37}



## 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-38}



## 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-39}



## 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-40}



## 41 †Construction, short title, application and repeal. {#section-41}

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
This Act may be cited as the Finance Act, 1924.
(3) 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.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## FIRST SCHEDULE {#schedule-FIRST}

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## SECOND TO THIRD SCHEDULES {#schedule-2}

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .