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Finance Act 1937

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Version Superseded: 22/07/2004

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5 Repeal of male servant duty, and effect thereof on game licence duty.U.K.

(1)The duty of excise chargeable under the Revenue Act, 1869, in respect of male servants shall cease to be chargeable and no licence shall be required to be taken out under that Act in respect of the employment of a male servant :

Provided that nothing in the foregoing provisions of this subsection shall affect the rate of the duty chargeable under the Game Licences Act, 1860, in respect of licenses to kill game taken out or renewed on behalf of servants employed as gamekeepers, and accordingly the provisions of that Act set out in the first column of the Secound Schedule to this Act shall be amended in the manner shown in the second column of that Schedule.

(2)No licence to kill game shall be taken out or renewed by any person under the M1Game Licences Act, 1860, on behalf of a servant employed as a gamekeeper unless that person has signed and delivered to the officer issuing or renewing the licence a declaration in writing in such form and containing such particulars as may be prescribed by the Treasury, and, if any person makes a statement which he knows to be false in any such declaration, he shall be liable to an excise penalty of [F1level 2 on the standard scale].

(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

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C1The text of s. 5(1) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

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