Income Tax Act 1806
| Jurisdiction | UK Non-devolved |
| Citation | 1806 c. 65 |
| Year | 1806 |
(46 Geo. 3) C A P. LXV.
[13th June 1806]
Most Gracious Sovereign,
'WHEREAS by an Act passed in the Forty-third Year of His present Majesty's Reign, intituled,An Act for 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 Offices , 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.)
For all 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.)
For all 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:
For all 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.)
Upon all Profits arising from Annuities Dividends and Shares of Annuities, payable to any Person or Persons Bodies Politick 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 inGreat Britain , from any Kind of Property whatever, whether situate in Great 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, whether Subjects 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.
* Query?on the Profits .
SCHEDULE (E.)
Upon every publick Office or Employment of Profit, and upon every Annuity Pension or Stipend, payable by 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 by an Act passed in the Forty-fifth Year of the Reign of His present Majesty, an additional Duty was granted of One-fourth Part of the Net amount of the Duty charged by any Assessment under and by virtue of the said first recited Act; We, Your Majesty's most dutiful and loyal Subjects, the Commons of the United Kingdom ofGreat Britain and Ireland in Parliament assembled, towards raising the necessary Supplies to defray Your Majesty's Publick Expences, have freely and voluntarily resolved to give and grant unto Your Majesty the additional Duties herein-after mentioned; and do most humbly beseech 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, from and after the Fifth Day ofApril One thousand eight hundred and six, there shall be charged raised levied collected and paid unto and for the Use of His Majesty, His Heirs and Successors, during the Term herein-after limited, on the annual Value and Amount of Profits of all Property Professions Trades and Offices mentioned in the respective Schedules of the said first recited Act, marked (A.) (C.) (D.) and (E.) after the Rate of Two Shillings for every Twenty Shillings of such annual Value or Amount; and on the annual Value of all Property mentioned in the Schedule marked (B.) of the said first recited Act, if situate in England, Wales , or Berwick-upon Tweed , after the Rate of One Shilling and Sixpence for every Twenty Shillings of such annual Value, and if situate in Scotland , after the Rate of One Shilling for every Twenty Shillings of such annual Value, including therein the Rates and Duties before recited; which Rates and Duties shall respectively be charged in one Sum at the respective Rates before mentioned.
II Duties after 5th April 1806, shall be levied under this Act.
II. 'And Whereas it is expedient that the said Duties should be assessed raised levied and paid under the Provisions of this Act; be it therefore enacted, That upon all Assessments of the said Duties to be made, for any Year commencing after the Fifth Day ofApril One thousand eight hundred and six, 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 an Act passed in the Forty-fifth Year of the Reign of His present Majesty, intituled, An Act to repeal certain Parts of an Act made in the Forty-third Year of His present Majesty, for granting a Contribution on the Profits arising from Property Professions Trades and Offices, and to consolidate and render more effectual the Provisions for collecting the said Duties, shall respectively cease and determine; save and except always as to the Deductions Exemptions and Abatements, which may be claimed from any Assessment of the said recited Duties, or any of them, made for any Year before the Period limited for the Commencement of this Act; and also save and except the Penalties and Forfeitures in the said Act contained, and the Provisions for Recovery thereof.
III No Duties on fractional Parts lower than 1 d.
III. And 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 directed, shall be charged, provided no Rate or Duty shall be charged of a lower Denomination than One Penny.
IV The Duties in England shall be assessed under 43 G. 3. c. 99. in Scotland under 43 G. 3. c. 150. and subsequent Acts.
IV. And be it further enacted, That the said 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 other Acts relating thereto, or for explaining and amending the same; and the said 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 Taxes, and for amending the said Acts, so far as relate to Scotland; and other Actsrelating thereto, or for explaining and amending the same; 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.
V Commissioners for General Purposes under former Acts may continue to act.
V. And be it further enacted, That the Persons appointed Commissioners for the General Purposes of the said recited Acts, and acting as such for the Year immediately preceding...
To continue reading
Request your trial