---
title: "Finance Act 1925"
id: 98b4dc68-c964-4aa6-9ead-63ed77c09859
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: statute
in_force: true
publisher_url: https://www.legislation.gov.uk/ukpga/Geo5/15-16/36
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/98b4dc68-c964-4aa6-9ead-63ed77c09859
language: en
in_force_from: 2026-03-18
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/ukpga/Geo5/15-16/36/data.xml
read_on: 2026-11-09
sha256: 5c14d474b9641a46b31f2faa353513a41fbf265b99dfefd47e003ed7aacbf4ae
provisions: 23
---

# Finance Act 1925

## Title and introductory text {#prelims}

Finance Act 1925
1925 c.36
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.
[30th June 1925]

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



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



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



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



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



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



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



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



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



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



## 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-1321.}



## 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-22}



## 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-23}



## 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-24}



## 25 Liability of Dominion Governments to taxation in respect of trading operations. {#section-25}

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

## 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-26}



## 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-27}



## 28 †Construction, short title, application and repeal. {#section-28}

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) This Act may be cited as the Finance Act, 1925.
(5) 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.
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## FIRST SCHEDULE {#schedule-FIRST}

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

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

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## Fourth SCHEDULE {#schedule-Fourth}

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## FIFTH SCHEDULE {#schedule-FIFTH}

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