Income Tax Act 1805

Stock of Friendly Societies exempted.

LXXIII. Provided always, and be it further enacted, That nothing herein contained shall be construed to extend to charge the Stock or Dividends of any Friendly Society established under or by virtue of an Act, passed in the Thirty-third Year of the Reign of His present Majesty, intituled, An Act, for the Encouragement and Relief of Friendly Societies, provided the Property therein shall be duly claimed and proved by any Agent or Factor on the Behalf of any such Society, or by any Member thereof, before the Commissioners authorized to be appointed for special Purposes by this Act.