Revenue Act 1845
| Jurisdiction | UK Non-devolved |
| Citation | 1845 c. 76 |
| Year | 1845 |
(8 & 9 Vict.) C A P. LXXVI.
[4th August 1845]
'WHEREAS under and by virtue of an Act passed in the Fifty-fifth Year of the Reign of KingGeorge the Third, intituled Great Britain,and for granting other Duties in lieu thereof , certain Stamp Duties specified and contained in a Schedule to the said Act annexed were granted and made payable in Great Britain , and (amongst others) the Duty of Ten Shillings for and in respect of a Licence to use and exercise the Calling or Occupation of an Appraiser, to be taken out yearly by every Person who shall exercise the said Calling or Occupation, or make any Appraisement or Valuation charged by the said Act with a Duty, for or in expectation of any Gain, Fee, or Reward, except licensed Auctioneers: And whereas under and by virtue of an Act passed in the Fifth and Sixth Years of Her present Majesty's Reign, intituled Great Britainand Ireland, and to make Regulations for collecting and managing the same until the Tenth Day of October One thousand eight hundred and forty-five , the Stamp Duties granted and then payable in England under or by virtue of the said first-recited Act were extended to and made payable inIreland for a Term limited by the said last-recited Act, in lieu of certain Stamp Duties thereby repealed, and the same Duties have been granted and continued and are now payable in Ireland for a further Term, under and by virtue of an Act passed in this present Session of Parliament, intituled Great Britainand Ireland, and to make Regulations for collecting and managing the same until the Tenth Day of October One thousand eight hundred and forty-five: And whereas it is expedient to increase the Duty in respect of Licences to be taken out by Appraisers in Great Britain and Ireland respectively:' Be it therefore 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, That from and after the passing of this Act the said Duty now payable in andIreland respectively under or by virtue of the said several recited Acts or any of them, for or in respect of a Licence to use and exercise the Calling or Occupation of an Appraiser, shall cease and determine, and the same is hereby repealed; and that in lieu thereof there shall be granted, raised, levied, collected, and paid in Great Britain and Ireland respectively, unto and for the Use of Her Majesty, Her Heirs and Successors, the Duty of Two Pounds.
For and in respect of a Licence to use and exercise the Calling or Occupation of an Appraiser, to be taken out yearly by every Person (except a licensed Auctioneer) who shall exercise the said Calling or Occupation of an Appraiser, or who, for or in expectation of any Gain, Fee, or Reward, shall make any Appraisement or Valuation chargeable by Law with any Stamp...
To continue reading
Request your trial