---
title: "Finance Act 1920"
id: c13af6dd-d218-4457-b8b0-e3eb87d56120
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: statute
in_force: true
publisher_url: https://www.legislation.gov.uk/ukpga/Geo5/10-11/18
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/c13af6dd-d218-4457-b8b0-e3eb87d56120
language: en
in_force_from: 1991-02-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/ukpga/Geo5/10-11/18/data.xml
read_on: 2026-11-09
sha256: fc198dd53d72604960e43e08280751e9fcdb3870b635573b0974dd426a73e3e5
provisions: 35
---

# Finance Act 1920

## Title and introductory text {#prelims}

Finance Act 1920
1920 c.18
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.
[4th August 1920]

## 1–2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-12}



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



## 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-4.5.}



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



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



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



## 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-9.10.}



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



## 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-12-2}



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



## 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-14.33.}



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



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



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



## 37 {#section-37}

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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



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



## 40 Stamp duty on accidents and indemnity policies {#section-40}

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) The word “sixpence” shall be substituted for the words “one penny” in sections ninety-eight, ninety-nine, and one hundred and sixteen of the principal Act.

## 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-41}



## 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-42}



## 43 Interpretation and commencement. {#section-43}

(1) In this Part of this Act the expression “principal Act” means the Stamp Act 1891, and references to the principal Act or to any provision of the principal Act shall include references to that Act or to that provision as amended and extended by any subsequent enactment.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-4456.}



## 57 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-57}



## 58 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-58}



## 59 {#section-59}

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

## 60 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-60}



## 61 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-61}



## 62 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-62}



## 63 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-63}



## 64 Construction, short title and repeal. {#section-64}

(1) . . .
Part III. of this Act shall be construed together with the Stamp Act 1891.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) This Act may be cited as the Finance Act 1920.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## FIRST SCHEDULE {#schedule-FIRST}

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

## SECOND SCHEDULE {#schedule-SECOND}

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## THIRD SCHEDULE {#schedule-THIRD}

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## FOURTH SCHEDULE {#schedule-FOURTH}

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