Income Tax Act 1805
| Jurisdiction | UK Non-devolved |
| Citation | 1805 c. 49 |
| Year | 1805 |
(45 Geo. 3) C A P. XLIX.
[5th June 1805]
'WHEREAS by an Act, passed in the Forty-third Year of His present Majesty's Reign, intituled, An Actfor 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 Officer ; 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 (E.), which Duties are as follows;' videlicet,
SCHEDULE (A.)
Forall Lands, Tenements, Hereditaments, or Heritages, there shall be charged throughoutGreat Britain, in respect of the Property thereof, for every Twenty Shillings of the Annual Value thereof, the Sum of One Shilling:
SCHEDULE (B.)
Forall Dwelling Houses, Lands, Tenements, or Hereditaments inEngland, Wales , and Berwick-upon-Tweed , there shall be charged in respect of the Occupation thereof, for every Twenty Shillings of the Annual Value thereof, the Sum of Nine Pence:
Forall Dwelling Houses, Lands, Tenements, or Heritages, inScotland , 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.)
Uponall Profits arising from Annuities, Dividends, and Shares of Annuities, payable to any Person or Persons, Bodies Politic 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 inGreat 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, whetherSubjects of His Majesty or not, although not resident withinGreat 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 Prosit; and upon every Annuity, Pension, or Stipend payableby His Majesty, or out of the Publick Revenue ofGreat 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:
'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 ofApril 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 Acts 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.
II The Duties in England shall be assessed under the Regulations of 43 G. 3. c. 99. In Scotland under 43 G. 3. c. 150.
II. And be it further enacted, That the said recited Duties, arising inEngland , Wales, and Berwick-upon-Tweed , shall be assessed, raised, levied, and collected under the Regulations of an Act passed in the Forty-third Year of His present Majesty's Reign, for consolidating certain of the Provisions contained in any Act or Acts relating to the Duties under the Management of the Commissioners for the Affairs of Taxes, and for amending the same; and the said recited Duties, arising in Scotland , shall be assessed, raised, levied, and collected under the Regulations of an Act passed in the same Session of Parliament, for consolidating certain of the Provisions contained in any Act or Acts relating to the Duties under the Management of the Commissioners for the Affairs of Taxer, and for amending the said Acts so far as relate to Scotland; and all and every the Powers, Authorities, Methods,Rules, Directions, Penalties, Forfeitures, Clauses, Matters, and Things, contained in such Acts, (except where other Provisions are made in this Act), shall be severally and respectively duly observed, practised, and put in Execution throughout the respective Parts ofGreat Britain as aforesaid, as fully and effectually to all Intents and Purposes as if the same Powers, Authorities, Methods, Rules, Directions, Penalties, Forfeitures, Clauses, Matters, and Things, were particularly repeated and re-enacted in the Body of this Act, and respectively applied to such Parts of Great Britain as aforesaid; and all and every the Regulations of such Acts, except as aforesaid, shall be applied, construed, deemed, and taken to refer to this Act, in like Manner as if the same had been enacted therein; and the said several Duties so levied, shall be under the Direction and Management of the Commissioners for the Affairs of Taxes for the Time being, appointed or to be appointed by His Majesty, His Heirs or Successors.
III No Duties on fractional Parts lower than 1 d.
III. 'And whereas Difficulties have arisen in charging the said recited Duties on the fractional Parts of the Profits or Gains charged by the said recited Act;' be it further enacted, That upon every fractional Part of Twenty Shillings, of the Annual Profits or Gains aforesaid, the like Proportion of Duty, at the Rate before recited, shall be charged; provided no Rate of Duty shall be charged of a lower Denomination than One Penny.
IV Commissioners for the Purposes of the Act shall be annually chosen from the Commissioners of Land Tax, \(38 G. 3. c. 5.) at General Meetings convened by Sheriffs.
IV. 'And whereas it is expedient to appoint Commissioners for the General Purposes of this Act, from and amongst the Persons appointed Commissioners for the Execution of an Act, passed in the Thirty-eighth Year of the Reign of His present Majesty, intituled,An Act for granting an Aid to His Majesty, by a Land Tax to be raised in Great Britain, for the Service of the Year One thousand seven hundred and ninety-eight , to act in the Execution of this Act, so far as relates to the Powers hereby vested in such Commissioners;' be it further enacted, That the several Persons appointed, or to be appointed to be Commissioners for putting in Execution the said Land Tax Act, in the respective Parts of Great Britain therein mentioned, being respectively qualified to act as Commissioners in the Execution of the said Act, shall meet at such Place within each County, Shire, or Stewartry, and within each Riding of York and Division of Lincoln , and within each City, Borough, Cinque Port, Town, and Place, for which they are respectively appointed Commissioners of the said Land Tax Act,as shall have been the usual and common Place of holding the General Meetings of Commissioners under the said Land Tax Act; of if such General Meeting shall not have been usually held in any such County, Riding, Division, Shire, Stewartry, City, Borough, Cinque Port, Town, or Place, then at the usual Place where the Quarter Sessions shall be usually held therein, in the Week after the Close of Easter, or next after Easter in every Year; which Meetings shall be convened by the respective Sheriffs of Counties inEngland and Wales , and by the respective Sheriffs Depute or Substitute of Counties or Shires in Scotland , and by the respective Chief Magistrates of all Boroughs, Cinque Ports, Towns, and Places in Great Britain , and shall be held between the FirstDay ofMarch and the Fifth Day of April yearly, in every Year, after Notice given to such Officers by the Commissioners for the Affairs of Taxes; and at each such General Meeting the said Commissioners of Land Tax, or the major Part of them then present, shall choose and set down in Writing the Names of such of the Commissioners...
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