Title and introductory text
Revenue Act 1909 1909 c.43 An Act to amend the Law relating to Customs and Inland Revenue, and for other purposes connected with Finance. [3rd December 1909]
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Revenue Act 1909
United Kingdom · statute
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In force since 1991-02-02, as the publisher states.
Copy read on 2026-11-09. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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Contents: 12 provisions
- Title and introductory text
- 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 8 Amendment of section 77 of the Stamp Act 1891.
- 9 Stamp duty on allotment letters of fractional parts of shares.
- 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 12 Construction, repeal, and short title.
- SCHEDULE
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12 provisions
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Propose a change3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change8 Amendment of section 77 of the Stamp Act 1891.
The provisions of subsection (2) of section seventy-seven of the Stamp Act 1891 (which exempt a lease from stamp duty in respect of certain further considerations) shall not apply as respects any further consideration in the least consisting of a covenant which if it were contained in a separate deed would be chargeable with ad valorem stamp duty, and accordingly the lease shall in any such case be charxd with duty in respect of any such further consideration under section four of the said Act.
Propose a change9 Stamp duty on allotment letters of fractional parts of shares.
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Propose a change10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Propose a change12 Construction, repeal, and short title.
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II. of this Act shall be construed together with the Stamp Act 1891, and the Acts amending that Act. (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) This Act may be cited as the Revenue Act 1909.
Propose a changeSCHEDULE
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