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15 & 16 Vict. c. 81.
25 & 26 Vict. c. 103.
Union assessment committee not to require the production of documents relating to the assessment of the income tax on concerns in the nature of trade.
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22. Whereas the assessment committee provided for by the County Rates Assessment Act,[1]
section fifty-two, and by the Union Assessment Committee Act, 1862, respectively, are thereby empowered to require assessors, collectors, and other persons therein mentioned to make and transmit copies of or extracts from the books of assessment of any taxes or rates in their custody, and to produce such books as therein mentioned: Be it enacted, that nothing in the said Act contained shall extend to authorize or empower the said committee to require any assessor, collector, or other person employed in the assessment or collection of the income tax to make or transmit or to permit any other person to make copies of or extracts from any assessment, rate, or rate book, or any document relating to the assessment or collection of the income tax upon profits of trade for or in respect of any quarries, mines, ironworks, gasworks, or other concerns in the nature of trade or manufacture chargeable under schedule (A.) of the Income Tax Acts, or to attend before the said committee to produce any such assessment, rate, or rate book, or other such document as aforesaid, or to be examined by or before such committee touching or concerning the same.
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