Finance Act 1925
1925 c.36
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.
[30th June 1925]
Part I
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1, 2. 

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3 

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4 

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5 

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6 

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7 

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8 

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9 

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10 

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11, 12. 

Part II
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13—21. 

Part III
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22 

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23 

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Part IV General
 Liability of Dominion Governments to taxation in respect of trading operations.
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(1) Where a trade or business of any kind is carried on by or on behalf of the Government of any part of His Majesty’s Dominions which is outside Great Britain and Northern Ireland, that Government shall, in respect of the trade or business and of all operations in connection therewith, all property occupied in Great Britain or Northern Ireland and all goods owned in Great Britain or Northern Ireland for the purposes thereof, and all income arising in connection therewith, be liable, in the same manner as in the like case any other person would be, to all taxation for the time being in force in Great Britain or Northern Ireland.
(2) In this section the expression “His Majesty’s Dominions” includes any territory which is under His Majesty’s protection or in respect of which a mandate is being exercised by the Government of any part of His Majesty’s Dominions.
(3) Nothing in this section shall—
(a) affect the immunity of any such Government as aforesaid from taxation in respect of any income or property to which subsection (1) of this section does not apply; . . . 
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
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†Construction, short title, application and repeal.
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(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
(4) This Act may be cited as the Finance Act, 1925.
(5) Such of the provisions of this Act as relate to matters with respect to which the Parliament of Northern Ireland has power to make laws shall not extend to Northern Ireland.
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FIRST SCHEDULE

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SECOND AND THIRD SCHEDULES

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Fourth SCHEDULE

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FIFTH SCHEDULE

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