Income Tax Act 1805

The Duties in England to be assessed under the Regulations of Act 43 G. 3. c.99.

In Scotland under Act 43 G.3. c. 150.

Powers of said Act to be applied to the respective Parts of Great Britain.

II. And be it further enacted, That the said recited Duties, arising in England, Wales, and Berwick upon-Trveed, shall be assessed, raised, levied, and collected under the Regulations of an Act passed in the Forty-third Year of His present Majesty’s Reign, for consolidating certain of the Provisions contained in any Act or Acts relating to the Duties under the Management of the Commissioners for the Affairs of Taxes, and for amending the same, and the said recited Duties, arising in Scotland, shall be assessed, raised levied, and collected under the Regulations of an Act passed in the same Session of Parliament, for consolidating certain of the Provisions contained in any act or Acts relating to the Duties under the Management of the Commissioners for the Affairs of Taxes, and for amending the said Acts so far as relate to Scotland; and all and every the Powers, Authorities, Methods, Rules, Directions, Penalties, Forfeitures, Clauses, Matters, and Things, contained in such Acts, (except where other Provisions are made in this Act), shall be severally and respectively duly observed, practised, and put in Execution throughout the respective Parts of Great Britain as aforesaid, as fully and effectually to all Intents and Purposes as if the same Powers, Authorities, Methods, Rules, Directions, Penalties, Forfeitures, Clauses, Matters, and Things, were, particularly repeated and re-enacted in the Body of this Act, and respectively applied to such Parts of Great Britain as aforesaid; and all and every the Regulations of such Acts, except as aforesaid, shall be applied, construed, deemed, and taken to refer to this Act, in like Manner as if the same had been enacted therein; and the said several Duties so levied, shall be under the Direction and Management of the Commissioners for the Affairs of Taxes for the Time being, appointed or to be appointed by His Majesty, His Heirs or Successors.