AI-assisted research summary: This Act exempts certain transfers and gifts from stamp duty and includes a rule for reading references to enactments as including later amendments.
Finance Act 1928 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Any instrument by which any property is transferred to trustees to be held upon trust in accordance with directions which are valid and effective under the said section nine or by which any property is conveyed by way of absolute gift to the National Debt Commissioners to be applied by them in reduction of the National Debt shall be exempt from stamp duty. Any reference in this Act to any enactment shall be construed as a reference to that enactment as amended by any subsequent enactment, including this Act. This Act may be cited as the Finance Act 1928. Such of the provisions of this Act as relate to matters with respect to which the Parliament of Northern Ireland has powers to make laws shall not extend to Northern Ireland. For the extent of this Act in relation to Northern Ireland see S. 35(5) Act partly in force at Royal Assent, partly retrospective; all provisions so far as unrepealed wholly in force at 1.2.1991. S. 1 repealed by Finance Act 1929 (c. 21), Sch. S. 2 repealed by Finance (No. 2) Act 1964 (c. 92), Sch. 4 S. 3 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I S. 4 repealed by Finance Act 1962 (c. 44), Sch. 11 Pt. I S. 5 repealed by Statute Law Revision Act 1950 (c. 6) S. 6(1) repealed by Finance (No. 2) Act 1975 (c. 45), Sch. 14 Pt. I S. 6(2)–(5) repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I Ss. 7, 8 repealed by Finance Act 1938 (c. 46), Sch. 2 S. 9 repealed by Statute Law Revision Act 1950 (c. 6) Ss. 10, 11 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I S. 12 repealed by Finance (No. 2) Act 1945 (9 & 10 Geo. 6 c. 13), Sch. 10 S. 13 repealed by Finance Act 1933 (c. 19), Sch. 8 S. 14 repealed by Finance Act 1929 (c. 21), Sch. Ss. 15–22 repealed by Income Tax Act 1952 (c. 10), Sch. 25 S. 23 repealed by Finance Act 1954 (c. 44), Sch. 6 Ss. 24, 25 repealed by Statute Law Revision Act 1959 (c. 68) S. 26 repealed by Statute Law (Repeals) Act 1986 (c. 12), s. 1(1), Sch. 1 Pt. III S. 27 repealed by Finance Act 1936 (c. 34), Sch. 3 Pt. II S. 28 repealed by Road Transport Lighting Act 1957 (c. 51), Sch. S. 29 repealed by National Debt Act 1958 (7 & 8 Eliz. 2 c. 6), Sch. 1 S. 30(1) repealed by Income Tax Act 1952 (c. 10), Sch. 25 S. 30(2)(3) repealed with saving by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), Sch. 13 Pt. I “The said section nine” means Superannuation and other Trust Funds (Validation) Act 1927 (c. 41), s. 9 S. 31 repealed by Finance Act 1986 (c.41, SIF 114), s. 114(6), Sch. 23 Pt. IX S. 32 repealed (1.8.1970) by Finance Act 1970 (c. 24), Sch. 8 Pt. IV S. 33 repealed by Finance Act 1963 (c. 25), Sch. 14 Pt. VI S. 34 repealed by Finance Act 1942 (c. 21), Sch. 11 Pt. III Unreliable marginal note. S. 35(1) repealed by Statute Law (Repeals) Act 1986 (c.12), s. 1(1), Sch. 1 Pt. III S. 35(2) repealed by Statute Law Revision Act 1953 (c. 5) S. 35(6) repealed by Statute Law Revision Act 1950 (c. 6) Sch. 1 repealed by Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I Sch. 2 repealed by Finance Act 1962 (c. 44), Sch. 11 Pt. I Sch. 3 repealed by Finance (No. 2) Act 1945 (9 & 10 Geo. 6 c. 13), Sch. 10 Sch. 4 repealed by Income Tax Act 1952 (c. 10), Sch. 25 Sch. 5 repealed by Statute Law Revision Act 1950 (c. 6)