Schedule (A.)
For and in respect of the Property in all Lands, Tenements, Hereditaments, and Heritages in the United Kingdom, and to be charged for every Twenty Shillings of the annual Value thereof:
Income Tax Act 1853
| Jurisdiction | UK Non-devolved |
Anno Regni VICTORI, Britanniarum Regin,Decimo Sexto & Decimo Septimo.
An Act for granting to Her Majesty Duties on Profits arising from Property, Professions, Trades, and Offices.
(16 & 17 Vict.) C A P. XXXIV.S-I
From 5th April 1853 certain Duties herein mentioned to be charged on Property, &c.
S-II
Duties payable in respect of Subjects described in Schedules. S-III
Duties on fractional Parts. S-IV
Duties to be under the Management of Commissioners of Inland Revenue. S-V
Duties to be assessed and raised under the Provisions of recited Acts.
(16 & 17 Vict.) C A P. XXXIV.
[28th June 1853]
Most Gracious Sovereign,
'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 Public Expenses and making an Addition to the Public Revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several Rates and Duties herein-after mentioned, and do therefore most humbly beseech Your Majesty that it may be enacted; and be it enacted by the Queen'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, as follows:
I From 5th April 1853 certain Duties herein mentioned to be charged on Property, &c.
I. From and after the Fifth Day ofApril One thousand eight hundred and fifty-three there shall be charged, raised, levied, collected, and paid yearly unto and for the Use of Her Majesty, Her Heirs and Successors, during the respective Terms herein-after limited, the several Rates and Duties herein-after mentioned; (that is to say,)
For and in respect of the Property in any Lands, Tenements, or Hereditaments in the United Kingdom, and for and in respect of every Annuity, Pension, or Stipend payable by Her Majesty, or out of the public Revenue of the United Kingdom, and for and in respect of all Interest of Money, Annuities, Dividends, and Shares of Annuities, payable to any Person or Persons, Bodies Politic or Corporate, Companies or Societies, whether corporate or not corporate, and for and in respect of the annual Profits or Gains arising or accruing to any Person or Persons whatever resident in the United Kingdom, from any Kind of Property whatever, whether situate in the United Kingdom or elsewhere, or from any Annuities, Allowances, or Stipends, or from any Profession, Trade, or Vocation, whether the same shall be respectively exercised in the United Kingdom or elsewhere, and for and in respect of the annual Profits or Gains arising or accruing to any Person or Persons not resident within the United Kingdom from any Property whatever in the United Kingdom, or from any Trade, Profession, or Vocation exercised in the United Kingdom, for every Twenty Shillings of the annual Value or Amount thereof,—
During the Term of Two Years from the Fifth Day of April One thousand eight hundred and fifty-three, the yearly Duty of |
s. d. 0 0 7 |
And during the further Term of Two Years from the Fifth Day of April One thousand eight hundred and fifty-five, the yearly Duty of |
0 0 6 |
And during the further Term of Three Years from the Fifth Day of April One thousand eight hundred and fifty-seven, the yearly Duty of |
0 0 5 |
And for and in respect of the Occupation of such Lands, Tenements, or Hereditaments (other than a Dwelling House occupied by a Tenant distinct from a Farm of Lands), for every Twenty Shillings of the annual Value thereof,—
In England. |
In Scotland and Ireland. |
|
During the said first-mentioned Term of Two Years, the yearly Duty of |
s. d. 0 0 3 |
s. d. 0 0 2 |
| And during the said further Term of Two Years, the yearly Duty of | 0 0 3 |
0 0 2 |
| And during the said further Term of Three Years, the yearly Duty of | 0 0 2 |
0 0 1 |
II Duties payable in respect of Subjects described in Schedules.
II. For the Purpose of classifying and distinguishing the several Properties, Profits, and Gains for and in respect of which the said Duties are by this Act granted, and for the Purposes of the Provisions for assessing, raising, levying, and collecting such Duties respectively, the said Duties shall be deemed to be granted and made payable yearly for and in respect of the several Properties, Profits, and Gains respectively described or comprised in the several Schedules contained in this Act, and marked respectively (A.), (B.), (C.), (D.), and (E.), and to be charged under such respective Schedules; (that is to say,)
Schedule (B.)
For and in respect of the Occupation of all such Lands, Tenements, Hereditaments, and Heritages as aforesaid, and to be charged for every Twenty Shillings of the annual Value thereof:
Schedule (C.)
For and in respect of all Profits arising from Interest, Annuities, Dividends, and Shares of Annuities payable to any Person, Body Politic or Corporate, Company or Society, whether corporate or not corporate, out of any Public Revenue, and to be charged for every Twenty Shillings of the annual Amount thereof:
Schedule (D.)
For and in respect of the annual Profits or Gains arising or accruing to any Person residing in the United Kingdom from any kind of Property whatever, whether situate in the United Kingdom or elsewhere, and for and in respect of the annual Profits or Gains arising or accruing to any Person residing in the United Kingdom from any Profession, Trade, Employment, or Vocation, whether the same shall be respectively carried on in the United Kingdom or elsewhere, and to be charged for every Twenty Shillings of the annual Amount of such Profits and Gains:
And for and in respect of the annual Profits or Gains arising or accruing to any Person whatever, whether a Subject of Her Majesty or not, although not resident within the United Kingdom, from any Property whatever in the United Kingdom, or any Profession, Trade, Employment, or Vocation exercised within the United Kingdom, and to be charged for every Twenty Shillings of the annual Amount of such Profits and Gains:
And for and in respect of all Interest of Money, Annuities, and other annual Profits and Gains not charged by virtue of any of the other Schedules contained in this Act, and to be charged for every Twenty Shillings of the annual Amount thereof.
Schedule (E.)
For and in respect of every Public Office or Employment of Profit, and upon every Annuity, Pension, or Stipend payable by Her Majesty or out of the Public Revenue of the United Kingdom, except Annuities charged to the Duties under the said Schedule (C.), and to be charged for every Twenty Shillings of the annual Amount thereof.
III Duties on fractional Parts.
III. Upon every fractional Part of Twenty Shillings of the annual Value or Amount of the Property, Profits, and Gains aforesaid, the like Proportion of Duty at the respective Rates aforesaid shall be charged; provided that no Duty shall be charged of a lower Denomination than One Penny.
IV Duties to be under the Management of Commissioners of Inland Revenue.
IV. The Duties by this Act granted shall be under the Direction and Management of the Commissioners of Inland Revenue for the Time being, who are hereby empowered to employ all such Officers or other Persons, and to do all such other Acts and Things as may be deemed necessary or expedient for the raising, collecting, receiving, and accounting for the said Duties, and for putting this Act into execution in and throughout the United Kingdom, in the like and in as full and ample a Manner as they are authorized to do with relation to any other Duties under their Care and Management.
V Duties to be assessed and raised under the Provisions of recited Acts.
V. The said Duties hereby granted shall be assessed, raised, levied, and collected under the Regulations and Provisions of the Act passed in the Session of Parliament held in the Fifth and Sixth Years of Her Majesty, Chapter Thirty-five, and of the several Acts therein mentioned or referred to, and also of any Act or Acts subsequently passed explaining, altering, amending, or continuing the said first-mentioned Act; and for this Purpose all the said several Acts shall be revived, and shall be deemed to have been and to be continued in force from the Fifth Day ofApril One thousand eight hundred and fifty-three; and all such of he said Regulations and Provisions as have been enacted by the said Acts, or any of them, with reference to Great Britain or England , shall (so far as the same are or may be applicable consistently with the express Provisions of this Act) be and the same are hereby extended to Ireland ; and all Powers, Authorities, Rules, Regulations, Directions, Penalties, Clauses, Matters, and Things contained in or enacted by the said several Acts before recited or referred to, or any of them, shall, notwithstanding that the same may have expired, severally and respectively be and become in full Force and Effect with respect to the Duties hereby granted, and shall in all Cases not expressly provided for by this Act, and so far as the same are not superseded by and are consistent with the express Provisions of this Act, severally and respectively be duly observed, applied, practised, and put in execution throughout the respective Parts of the United Kingdom, for raising, levying, collecting, receiving, accounting for, and securing the said Duties hereby granted, and for auditing the Accounts thereof, and otherwise relating thereto, as fully and effectually to all Intents and Purposes as if the same Powers, Authorities, Rules, Regulations, Directions, Penalties, Clauses, Matters, and Things were particularly repeated and re-enacted in the Body of this Act with reference to the said Duties hereby granted, and respectively applied to the several Parts of the United...
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