Tithe Act 1936

Cited as:1936 c. 43
Jurisdiction:UK Non-devolved


Tithe Act, 1936

(26 Geo. 5 & 1 Edw. 8.) CHAPTER 43.

An Act to extinguish tithe rentcharge and extraordinary tithe rentcharge, and to make provision with respect to the compensation of the owners thereof and rating authorities and to the liabilities of the owners of land charged therewith in respect of the extinguishment thereof; to reduce the rate at which tithe rentcharge is to be payable pending its extinguishment and to make provision with respect to the recovery of arrears thereof; to make provision for the redemption and extinguishment of corn rents and similar payments; and for purposes connected with the matters aforesaid.

[31st July 1936]

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, as follows:—

I Extinguishment of tithe rentcharge, compensation of owners thereof and liabilities of landowners.

Part I.

of owners thereof and liabilities of landowners.Extinguishment of tithe rentcharge, compensation

Extinguishment, Compensation by issue of Stock, Charge of Redemption Annuities.

Extinguishment, Compensation by issue of Stock Charge of Redemption Annuities.

S-1 Extinguishment of tithe rentcharge.

1 Extinguishment of tithe rentcharge.

1. Subject to the provisions of this Act, all tithe rentcharge shall be extinguished on the second day of October, nineteen hundred and thirty-six (in this Act referred to as ‘the appointed day’), and accordingly as from that day the land out of which any tithe rentcharge issued immediately before that day shall be absolutely discharged and freed therefrom.

S-2 Compensation by issue of stock.

2 Compensation by issue of stock.

(1) Subject to the provisions of this Act, stock (to be called ‘redemption stock’), charged by way of guarantee on the Consolidated Fund and the growing produce thereof, shall be issued for the compensation of the persons interested in a tithe rentcharge in respect of the extinguishment thereof by this Act.

(2) The amount of stock to be issued for compensation in respect of a rentcharge shall be such an amount as will yield interest equal in amount to the gross annual value of the rentcharge less the deductions specified in Part I of the First Schedule to this Act

Provided that, in the cases specified in Part II of the said First Schedule, the amount of stock to be issued shall be modified in accordance with the provisions of the said Part II.

(3) For the purposes of this Act the gross annual value of a rentcharge shall be taken to be the amount which bears to the amount of the rentcharge the same proportion as the following sum bears to the sum of one hundred pounds, that is to say—

(a ) if any of the land out of which the rentcharge issued immediately before the appointed day was on the first day of April, nineteen hundred and thirty-six, agricultural land, ninety-one pounds eleven shillings and twopence

(b ) if none of the said land was on the said first day of April agricultural land—

(i) in the case of a lay tithe rentcharge, one hundred and five pounds, or

(ii) in the case of an ecclesiastical tithe rentcharge, ninety-one pounds eleven shillings and twopence.

S-3 Charge of redemption annuities.

3 Charge of redemption annuities.

(1) Subject to the provisions of this Act, an annuity (to be called a ‘redemption annuity’) shall be charged in respect of the land out of which a tithe rentcharge extinguished by this Act issued immediately before the appointed day, for the use of His Majesty, for the period commencing on the appointed day and ending on the day preceding the sixtieth anniversary thereof.

(2) The amount of an annuity charged by this section in respect of the land out of which a rentcharge issued shall be the amount which bears to the amount of the rentcharge the same proportion as the following sum bears to the sum of one hundred pounds, that is to say—

(a ) if any of the said land was on the first day of April, nineteen hundred and thirty-six, agricultural land, ninety-one pounds eleven shillings and twopence;

(b ) if none of the said land was on that day agricultural land, one hundred and five pounds:

Provided that an annuity charged by this section in respect of the land out of which a contingent rentcharge issued shall be an annuity of such amount as would have been charged if the rentcharge had not been a contingent rentcharge reduced by such an amount, to be determined by the Commission to be established for the purposes of this Act, as appears to them to be just having regard to the special incidents to which the rentcharge was subject.

Establishment of Commission and Delivery of Information as to Rentcharges.

Establishment of Commission and Delivery of Information as to Rentcharges.

S-4 Tithe Redemption Commission.

4 Tithe Redemption Commission.

(1) There shall be established for the purposes of this Act a Commission to be called the ‘Tithe Redemption Commission’ (in this Act referred to as ‘the Commission’), consisting of a chairman and not more than four other commissioners appointed by the Treasury after consultation with the Minister of Agriculture and Fisheries (in this Act referred to as ‘the Minister’).

(2) It shall be the duty of the Commission, subject to and in accordance with the provisions of this Act—

(a ) to determine what tithe rentcharges have been extinguished by this Act, the amount of stock to be issued for compensation in respect of the extinguishment thereof, and the persons entitled to receive the stock to be so issued;

(b ) to determine what annuities are charged by section three of this Act and to record particulars thereof, to apportion annuities which are charged in respect of land in the ownership of two or more owners, and to manage annuities until directions for the transfer of the management thereof to the Commissioners of Inland Revenue have been given under the subsequent provisions of this Act;

and to perform such other functions for the purposes of this Act as are hereafter in this Act mentioned.

(3) The expenses incurred by the Commission in the performance of their functions under this Act, to such amount as may be approved by the Treasury, shall be defrayed out of moneys provided by Parliament.

(4) The provisions of the Second Schedule to this Act shall have effect with respect to the constitution, procedure, staff and expenses of the Commission.

S-5 Obligation of owners of rentcharges to give particulars thereof to the Commission.

5 Obligation of owners of rentcharges to give particulars thereof to the Commission.

(1) Not later than the thirty-first day of October nineteen hundred and thirty-six, there shall be transmitted to the Commission, in respect of every tithe rentcharge extinguished by this Act, particulars in writing, in such form as may be prescribed by rules made by the Minister, as to—

(a ) the amount of the rentcharge;

(b ) the land out of which the rentcharge issues including (except in the case of an extraordinary tithe rentcharge) a statement whether any of that land was on the first day of April, nineteen hundred and thirty-six, agricultural land;

(c ) the collection of the rentcharge last effected, including particulars as to the payment date on which the sum collected became due, the name and address of the person by whom and of the person from whom and the land in respect of which that sum was collected and, in a case in which that sum was recovered under an order of the court, the date of commencement of the proceedings;

(d ) the title to the rentcharge, including particulars as to the person in whom the legal estate in fee simple therein is vested, the instrument, if any, other than an instrument of apportionment or a public general Act, by virtue of which that estate became vested in that person, and as to any other estate or interest subsisting in or affecting the rentcharge by virtue of any settlement, trust for sale, lease, mortgage, or other disposition, or otherwise howsoever.

(2) The particulars to be transmitted under the foregoing subsection, other than particulars thereby required to be related to a date therein mentioned, shall, if transmitted before the appointed day, be related to the facts as existing at the date on which the particulars are transmitted and, if transmitted on or after the appointed day, be related to the facts as existing immediately before the appointed day.

(3) The particulars to be transmitted under subsection (1) of this section as to matters relating to the title to a rentcharge shall be in the form of a statutory declaration made by the person in whom the legal estate in fee simple in the rentcharge is vested or was vested immediately before the appointed day:

Provided that, if it appears to the Commission, in the case of any rentcharge or of rentcharges in the ownership of any person or class of persons, that it is impracticable or is in the circumstances unnecessary for the statement to be made by way of statutory declaration or to be made by the person in whom the said estate is or was vested or that it is expedient that the statement should be made by some other person, they may accept or require, in lieu of a statutory declaration made by the person in whom the said estate is or was vested, a statement made in writing under the hand of that person or a statutory declaration or statement in writing made by some other person approved by them in that behalf.

(4) If, in the case of any rentcharge in respect of which the foregoing requirements of this section have effect, those requirements are not...

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