---
title: "Finance (1909–10) Act 1910"
id: ee0f706a-f045-4284-bc8f-abe12b41e7f3
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: statute
in_force: true
publisher_url: https://www.legislation.gov.uk/ukpga/Edw7and1Geo5/10/8
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/ee0f706a-f045-4284-bc8f-abe12b41e7f3
language: en
in_force_from: 1993-11-05
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/ukpga/Edw7and1Geo5/10/8/data.xml
read_on: 2026-11-09
sha256: ad7adcb641ba80a84c71411bb2362f68ace84981a27a4c4dd4b7b9da5dafa662
provisions: 44
---

# Finance (1909–10) Act 1910

## Title and introductory text {#prelims}

Finance (1909–10) Act 1910
1910 c.8
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 to make other financial provisions.
[29th April 1910]

## 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-132.}



## 33 Appeals to referees. {#section-33}

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

## 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-3442.}



## 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-4345.}



## 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-46}



## 47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-47}



## 48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-4852.}



## 53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-53}



## 54–56 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-5456}



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



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



## 59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-59}



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



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



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



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



## 64 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-64}



## 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-65}



## 66–72 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-6672}



## 73 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-73}



## 74 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-74}



## 75 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-7576.}



## 77-79 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-7779}



## 80 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-80}



## 81 {#section-81}

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

## 82 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-82}



## 83 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-83}



## 84 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-8486.}



## 87 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-87}



## 88 {#section-88}

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

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



## 90 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-9091.}



## 92 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-92}



## 93 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-93}



## 94 Penalty for making false statement or representation. {#section-94}

If any person for the purpose of obtaining any allowance, reduction, rebate, or repayment in respect of any duty under this Act, either for himself or for any other person, or in any return made with reference to any duty under this Act, knowingly makes any false statement or false representation, he shall be liable on summary conviction to imprisonment for a term not exceeding six months . . .

## 95 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-95}



## 96 Repeals, construction and short title. {#section-96}

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . any reference to “the Commissioners” in any . . . Part of this Act shall be construed as a reference to the Commissioners of Inland Revenue.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) Part V. of this Act shall be construed together with the Stamp Act 1891.
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) This Act may be cited as the Finance (1909–10) Act 1910.

## FIRST SCHEDULE {#schedule-FIRST}

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

## SECOND SCHEDULE {#schedule-SECOND}

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

## THIRD SCHEDULE {#schedule-THIRD}

Pt.1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. II
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## FOURTH SCHEDULE {#schedule-FOURTH}

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

## FIFTH SCHEDULE {#schedule-FIFTH}

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

## SIXTH SCHEDULE {#schedule-SIXTH}

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