Income Tax Act 1805
Income Tax Act 1805 | ||
CAP. XLIX. | ||
An Act to repeal certain Parts of an Act, made in the Forty-third Year of His present Majesty, for granting a Contribution on the Profits arising from Property, Professions, Trades, and Offices; and to consolidate, and render more effectual, the Provisions for collecting the said Duties. [5th June 1805.] | ||
43 G. 3. c. 122. | ||
WHEREAS by an Act, passed in the Forty-third Year of His present Majesty’s Reign, intituled, An Act for granting to His Majesty, until the Sixth Day of May next after the Ratification of a Definitive Treaty of Peace, a Contribution on the Profits arising from Property, Professions, Trades, and Offices; it was enacted, that during the Term therein mentioned, there shall be raised, levied, collected, and paid, throughout Great Britain, the several Duties and Contributions contained in the Schedules of the said Act, marked (A.)(B.)(C.)(D.) and (F.) which Duties are as follows; videlicet, | ||
Duties by former Act. | ||
SCHEDULE (A.) | ||
For all Lands, Tenements, Hereditaments, or Heritages, there shall be charged throughout Great Britain, in respect of the Property thereof, for every Twenty Shillings of the Annual Value thereof, the Sum of One Shilling. | ||
SCHEDULE (B.) | ||
For all Dwelling Houses; Lands, Tenements, or Hereditaments in England, Wales, and Berwick-upon-Trveed, there shall be charged in respect of the Occupation thereof, for every Twenty Shillings of the Annual Value thereof, the Sum of Nine Pence: | ||
For all Dwelling Houses, Lands, Tenements, or Heritages, in Scotland, there shall be charged in respect of the Occupation thereof, for every Twenty Shillings of the Annual Value thereof, the Sum of Sixpence: | ||
SCHEDULE (C.) | ||
Upon all Profits arising from Annuities, Dividends, and Shares of Annuities, payable to any Person or Persons, Bodies Politick or Corporate, Companies or Societies, whether Corporate or not Corporate, out of any Publick Revenue, there shall be charged for every Twenty Shillings of the Annual Amount thereof, the Sum of One Shilling without Deduction: | ||
SCHEDULE (D.) | ||
Upon the Annual Profits or Gains, arising or accruing to any Person or Persons residing in Great Britain, from any Kind of Property whatever, whether situate in Great Britain or elsewhere, or from any Profession, Trade, or Vocation, whether the same shall be respectively carried on in Great Britain or elsewhere, there shall be charged for every Twenty Shillings of the Amount of such Profits or Gains, the Yearly Sum of One Shilling: | ||
And upon the Annual Profits or Gains, arising or accruing to any Person or Persons whatever, whether Subjects of His Majesty of not, although not resident within Great Britain, from any Property whatever in Great Britain, or any Profession, Trade, Employment, or Vocation, exercised within Great Britain, there shall be charged for every Twenty Shillings of the Amount of such Profits or Gains, the Yearly Sum of One Shilling: | ||
SCHEDULE (E.) | ||
Upon every Publick Office or Employment of Profit; and upon every Annuity, Pension, or Stipend payable by His Majesty, or out of the Publick Revenue of Great Britain, except Annuities before charged to the Duties in Schedule (C.) for every Twenty Shillings of the Annual Value thereof respectively, there shall be charged the Sum of One Shilling: | ||
Regulations of former Act discontinued; except as to Arrears. | ||
And whereas it is expedient that the said recited Duties should, from the Time herein-after limited, be assessed, raised, levied, and paid, under the Provisions of this Act: May it therefore please your Majesty that it may be enacted; and be it enacted by the King’s most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That upon all Assessments of the said recited Duties to be made for any Year, commencing after the Fifth Day of April One thousand eight hundred and five, the following Rules, Regulations, Penalties, Clauses, Matters, and Things, shall be observed, practised, and carried into Execution; and all the Powers, Provisions, Rules, Regulations, Clauses, Matters, and Things contained in the said recited Act for the raising, levying, and paying the said Duties, shall respectively cease and determine; save and except always as to the recovering, paying, and accounting for any Arrears of the said Duties, which, on the Fifth Day of April One thousand eight hundred and five, shall have been assessed by virtue of the said recited Act, and of the several Act herein-after mentioned, and which shall, then remain unpaid or not accounted for; and the said Arrears shall be and continue to be recoverable, paid, and accounted for, by virtue of the said several Acts respectively, any Thing before contained to the contrary notwithstanding. |