---
title: "Finance Act 1900"
id: bfcab12f-485a-4964-aa36-566bf3e689a2
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: statute
in_force: true
publisher_url: https://www.legislation.gov.uk/ukpga/Vict/63-64/7
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/bfcab12f-485a-4964-aa36-566bf3e689a2
language: en
in_force_from: 1991-02-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/ukpga/Vict/63-64/7/data.xml
read_on: 2026-11-09
sha256: 9f578ac305c12501b2dfcfa901d1e2d8facaec11c073dd29cceae62107f3cc5c
provisions: 15
---

# Finance Act 1900

## Title and introductory text {#prelims}

Finance Act 1900
1900 c.7
An Act to grant certain duties of Customs and Inland Revenue, to alter other duties, and to amend the Law relating to Customs and Inland Revenue and the National Debt, and to make other provision for the financial arrangements of the year.
[9th April 1900]

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



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



## 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-3.7.}



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



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



## 10 Conveyances on sale. {#section-10}

A conveyance on sale made for any consideration in respect whereof it is chargeable with ad valorem duty, and in further consideration of a covenant by the purchaser to make, or of his having previously made, any substantial improvement of or addition to the property conveyed to him, or of any covenant relating to the subject matter of the conveyance, is not chargeable, and shall be deemed not to have been chargeable, with any duty in respect of such further consideration.

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



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



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



## 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-14}



## 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-1517.}



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



## 19 Short title. {#section-19}

This Act may be cited as the Finance Act 1900.

## FIRST, SECOND SCHEDULES {#schedule-1}

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