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Updated to 23 October 2025 (Act No. 10 of 2025 and S.I. No. 506 of 2025)

Finance Act 1926*
No. 35 of 1926

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Information
*

Amendments and other effects

How Affected Affecting Provision
Ss. 1-5 rep., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
S.7, duty term. 42/1931, s.2
S.8, duty term., new duty. I.D. (No. 128) O., 1962
S.9, duties saved. 17/1966, s.9 (4)
  33/1968, s.19 (4)
  37/1968, s.3 (5)
  21/1969, s.35
  14/1970, s.28 (4)
  19/1973, s.48 (4)
  6/1975, s.37 (5)
S. 9(1) repealed S.I. No. 307 of 1975, art. 2, schedule, pt. I
S. 9(2) repealed S.I. No. 307 of 1975, art. 2, schedule, pt. I
S.10, duty term., new duty. I.D. (No. 128) O., 1962
S.17 am. 22/1954, s.18 (3)
S.18 rep. 20/1932, s.52, sch. 5
S.19 rep. 14/1970, s.27 (3)
S.19 (2), duty saved. I.D. (No. 128) O., 1962
S.20 am. 52/1933, s.7
  31/1936, s.16
  33/1947, s.11 (1)
S.20 (3) am. 32/1929, s.25 (2), sch. 5
  20/1932, s.30 (2)
S.20 (5) am. 32/1929, s.25 (2), sch. 5
  20/1932, s.30 (2)
S.21, cesser of duty. 24/1952, s.4 (5)
Ss. 24, 25, 26, rep. with saver. 5/2002, ss. 80, 81, 83, sch. 3
S.24 am. 31/1931, s.20
  14/1982, s.69 (1)
S.24 appl. 18/1994, ss. 54 (1) (b) (ii), 54 (6)
S.24, applic. rstrct. in cert. circs. 13/1994, s.89 (1) (2)
  9/1996, s.75 (1) (2)
S.24, new rate of duty. 6/1975, s.41
  10/1985, s.31
  2/1999, s.117 (1) (2)
S.24, saving for. 10/1989, s.42 (1)
S.24 (4) am. 2/1999, s.118 (1) (a)
  7/2001, s.240, sch. 5
S.24 (4), appl., subject to ness. mods. 24/1999, ss. 4 (1), 16 (2)
Ss. 25, 26 am. 14/1982, s.69 (1)
Ss. 25, 26, appl., subject to ness. mods. 24/1999, ss. 4 (1), 16 (2)
Ss. 25, 26 constr. 32/1929, s.30
S.25 (2) am. 2/1999, s.118 (1) (b)
  7/2001, s.240, sch. 5
S.26 (1) am. 10/1985, s.37
S.26 (2) am. 7/2001, s.240, sch. 5
S.30 (2) rep., new provns. substit. 14/1941, s.35 (1)
S.30 (2) rstrct. 14/1942, s.15
S.32 constr. 15/1933, s.36
S.32 (1) rep. (in pt.) 20/1932, s.52, sch. 5
S.36 (1) rep. (in pt.) 20/1932, s.52, sch. 5
S.37 rep. 9/1996, s.119, sch. 4
S.38 rep. 14/1970, s.60, sch. 2
S.39 (in pt.) rep. 31/1999, ss. 160, 163, sch. 3
S.39 (in pt.), rep., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
S.39 appl. 25/1975, s.26
  8/1976, s.50
  15/1983, s.111
  1/2003, s.65
S.41 rep. 32/1986, ss. 36, 37 (2), sch.
Sch. repealed S.I. No. 307 of 1975, art. 2, schedule, pt. I
Sch. 1 rep., conseq. provns. 6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2
Sch. 3 am. 32/1929, s.25, sch. 5
  52/1933, s.7
  31/1934, s.24
  31/1936, s.16
  33/1947, s.11
Sch. 4, new scale substit. 31/1931, s.27 (1), sch. 2

SIs made under the Act

SectionSIs made under the Act
S. 25 Betting Duty (Official Sheets) (Amendment) Regulations 1984 (S.I. No. 47 of 1984)
  Betting Duty (Certified Returns) (Amendment) Regulations 1984 (S.I. No. 46 of 1984)
  Betting Duty (Official Sheets) Regulations 1934 (S.I. No. 114 of 1934)
  Betting Duty (Certified Returns) Regulations 1934 (S.I. No. 113 of 1934)
  Betting Duty Regulations 1926 (S.I. No. 65 of 1926)

*Commencement information is only included if a commencement order has been made.