Taxes Management Act 1880
| Jurisdiction | UK Non-devolved |
| Citation | 1880 c. 19 |
| Year | 1880 |
Taxes Management Act, 1880
(43 & 44 Vict.) CHAPTER 19.
An Act to consolidate Enactments relating to certain Taxes and Duties under the management of the Board of Inland Revenue.
[6th August 1880]
W HEREAS it is expedient that certain Acts now in force for the management and regulation of the duties of land tax, inhabited house duties, and property and income tax should be consolidated into one Act:
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, as follows:
PART I.
Preliminary.
1 Short title.
1. This Act may be cited as theTaxes Management Act, 1880.
2 Division of Act into parts.
2. This Act is divided into parts, as follows:
Part I.—Preliminary.
Part II.—General.
Part III.—Commissioners, clerk, and assessor.
Part IV.—Assessment.
Part V.—Appointment of collectors.
Part VI.—Collection.
Part VII.—Receipt and account.
Part VIII.—Proceedings against collectors.
3 Commencement of Act.
3. This Act shall commence and have effect from and immediately after the thirty-first of December one thousand eight hundred and eighty.
4 Repeal.
(1)4. (1.) The enactments described in the Third Schedule to this Act are hereby repealed, subject to the exceptions and qualifications in this Act mentioned.
(2) (2.) The repeal of enactments or any other thing in this Act shall not affect—
(a .) Anything done or suffered before the commencement of this Act under any enactment repealed by this Act; nor
(b .) Any protection, right, or privilege acquired, or duty or liability imposed or incurred, under any enactment so repealed; nor
(c .) Any fine, forfeiture, or other punishment incurred or to be incurred in respect of any offence committed before the commencement of this Act against any enactment so repealed; nor
(d .) The institution or prosecution to its termination of any legal proceeding or other remedy for ascertaining any such liability, or enforcing or recovering any such fine, forfeiture, or punishment as aforesaid.
(3) All existing bonds and securities given under or in pursuance of any enactment hereby repealed shall have the same force and effect as if they had been given under or in pursuance of this Act.
5 Interpretation and construction.
(1)5. (1.) In this Act—
‘Additional Commissioners’ means the Additional Commissioners of the Property and Income Tax, or any two of them, appointed under the provisions of the Income Tax Act, 1842 :
‘Assessor’ means the person or persons appointed to be assessor or assessors respectively of income tax and inhabited house duties for any parish in conformity with the rules and directions of this Act or the Tax Acts, and includes the surveyor of taxes acting as assessor when required so to act:
‘Board’ means the Commissioners of Inland Revenue for the time being, or any two of them:
‘Clerk’ means the clerk to the General Commissioners or to the Land Tax Commissioners respectively appointed in accordance with the directions of this Act:
‘Collector’ means the person or persons appointed to be collector or collectors respectively of the land tax, the income tax, and the inhabited house duties in conformity with this Act for a parish or group, or union, electoral district, or county or part of a county:
‘Collector of Inland Revenue’ means a person appointed by the Board to be a collector and officer for the collection and receipt of the several revenues and duties of excise stamps and taxes, or as his deputy:
‘Division’ means and includes any hundred, rape, lathe, stewartry, or district, or any place of separate jurisdiction under the Land Tax Acts:
‘General Commissioners’ means the Commissioners for the general purposes of the income tax and inhabited house duties, or any two or more of them acting in or for any division under and in the execution of this Act or the Tax Acts:
‘Group’ means any parishes united or grouped for the purposes of the collection of the duties and the land tax:
‘High Court’ means Her Majesty's High Court of Justice:
‘Land Tax Acts’ means and includes any Act, or part of any Act, relating in any way to the assessment or redemption of the land tax:
‘Land Tax Commissioners’ means the persons appointed under authority of Parliament for executing the Acts granting a land tax, or any two or more of them:
‘Parish’ means and includes any town, ward, township, tithing, parish, place, or precinct for which a separate assessment of the duties or the land tax may be made, or for which any assessor or collector may be lawfully appointed for the purpose of assessing or collecting the duties or the land tax:
‘Part’ means part of this Act:
‘Prescribed’ means prescribed or provided by this Act or the Tax Acts, or by the Board where the Board have power to prescribe:
‘Return’ includes any list, statement, declaration, account, schedule, or estimate in writing by whomsoever made or from whomsoever required in conformity with the directions of this Actor the Tax Acts:
‘Special Commissioners’ means the Commissioners for the special purposes of the Income Tax Acts appointed by the Treasury under the provisions of the Income Tax Act, 1842 :
‘Surveyor’ means an inspector of taxes or surveyor of taxes appointed by the Treasury or Board for the purposes of this Act, the Tax Acts, and Land Tax Acts, and acting under the authority of the Board:
‘Tax Acts’ means and includes any Act or part of any Act relating to the assessment of any person, land, tenement, heritage, property, or profits whatever to the income tax or, to the inhabited house duties:
‘The duties,’ except where expressly limited, means and includes the duties on inhabited houses and the duties of income tax or any of them assessed or to be assessed under this Act or under the Tax Acts:
‘The Income Tax Act, 1842 ,’ means the Act of the session of the fifth and sixth years of the reign of Her present Majesty, chapter thirty-five, intituled ‘An Act for granting to Her Majesty the duties on profits arising from property, professions, trades, and offices, until the sixth day of April one thousand eight hundred and forty-five’:
‘The Income Tax Act, 1853 ,’ means the Act of the session of the sixteenth and seventeenth years of the reign of Her present Majesty, chapter thirty-four, intituled ‘An Act for granting to Her Majesty duties on profits arising from property, professions, trades, and offices’:
‘Treasury’ means the Commissioners of Her Majesty's Treasury.
(2) (2.) The Schedules to this Act shall be read and have effect as if they were part of this Act.
6 Savings for Local Acts.
6. Nothing in this Act shall after the effect of, or in any way supersede—
(1) (1.) An Act passed in the session of the seventeenth and eighteenth years of Her present Majesty, intituled ‘An Act for the valuation of lands and heritages in Scotland’:
(2) (2.) Any Act amending such last referred-to Act:
(3) (3.) The Valuation (Metropolis) Act, 1869 .
7 Substitution in former Acts.
(1)7. (1.) In the several enactments described in the Fourth Schedule to this Act a reference to this Act shall be deemed to be substituted for a reference to any one or more of the enactments described in the Third Schedule to this Act, or any enactment amending the same.
(2) (2.) Where any Act passed before this Act and not specified in the Third or Fourth Schedule to this Act refers to any enactment described in the Third Schedule, or to any enactment amending such last referred-to enactment, the reference shall be deemed to be to this Act.
8 Savings of Special Commissioners powers.
(1)8. (1.) Nothing in this Act shall affect the powers conferred on and exercised by the Special Commissioners.
(2) (2.) Any power which in England under or by virtue of this Act may be executed by the General Commissioners may in Ireland be executed by the Special Commissioners.
9 Savings of powers contained in former Acts.
9. All powers, authorities, rules, regulations, directions, and penalties contained in the Tax Acts and Land Tax Acts in regard to the mode of raising, levying, collecting, receiving, accounting for, and securing the duties and the land tax 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, be 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 duties and the land tax as fully and effectually to all intents and purposes as if the same were particularly repeated and re-enacted in this Act.
10 High Court.
10. All matters within the jurisdiction of the High Court under this Act shall be assigned—
(i.) In England and Ireland, subject to the Acts regulating the High Court, to the Exchequer Division of Her Majesty's High Court of Justice in England and Ireland respectively:
(ii.) In Scotland to the Court of Session sitting as a Court of Exchequer.
PART II.
General.
11 Extent of part.
11. This part shall extend to Great Britain, and also to Ireland as regards the duties of income tax so far as may be applicable.
Board.
12 Board.
12. The Board shall have all necessary powers and authorities for carrying this Act into execution, and shall observe and obey in relation thereto the directions of the Treasury.
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