Finance Act, 1911

Inhabited house duty in case of premises in hands of caretakers.

48 Geo. 3. c. 55.

41 & 42 Vict. c. 15.

15. The fact that the husband or wife of a caretaker, or other member of the family of a caretaker, or the servant of a caretaker, dwells in any house or tenement together with the caretaker shall not be of itself sufficient to deprive the house or tenement of the benefit of any exemption under Schedule B, case 5, of the House Tax Act, 1808, or subsection (2) of section thirteen of the Customs and Inland Revenue Act, 1878.