Income Tax Act 1805

Recited Duties in Schedule (C.) and Rules, deemed Part of this Act.

LXXII. And be it further enacted, That the Duty contained in the Schedule marked (C.) as herein recited, shall be assessed and charged under the following Rules, which Rules shall be deemed and construed a Part of this Act, and to refer to the said last mentioned Duty, as if the same had been inserted herein under a special Enactment.

SCHEDULE (C.)

By whom to be paid.

To what Stock the Duty extends.

The Duty contained in Schedule (C.) as herein recited, shall be paid by the Person or Persons entitled unto the said Annuities, Dividends, and Shares, his, her, or their Executors, Administrators, or Assigns, according to their respective Interests, and shall be assessed by the respective Commissioners for the Purposes of this Act in their respective Districts where the Parties shall reside, or before the Commissioners hereby authorized to be appointed for special Purposes, for such of the said Duties as shall have been fully paid into the Bank of England, or shall not have been assessed by the respective Commissioners in their Districts, as the Parties shall choose, and shall extend to all publick Annuities whatever, except the Stocks of publick Companies otherwise charged by this Act, and except as herein-after is excepted.