Income Tax Act 1805

Not to extend to Foreigners.

LXXVII. Provided also, and be it further enacted, That nothing in this Act contained shall be construed to extend to the Profits arising from any Annuities, Dividends, and Share, bonâ fide belonging to any Person not being a Subject of His Majesty, and not being resident in Great Britain, during such Time as the same shall continue the Property of such Person, provided that such Property shall be duly claimed and ascertained in the Manner herein-after mentioned.