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Finance Act 1942

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This is the original version (as it was originally enacted).

10(1)Any collector appointed after the passing of this Act by the Commissioners of Inland Revenue shall, on his appointment, receive from those Commissioners a warrant for collecting and levying the tax from time to time charged in any parish or district outside the division of the City of London, including tax due or assessed before the date of the warrant.

(2)Subsection (3) of section thirty-seven of the Finance Act, 1931 (which relates to the warrant to be delivered by the Commissioners of Inland Revenue to collectors appointed by them) shall not have effect in relation to collectors appointed after the passing of this Act.

(3)Any collector appointed after the passing of this Act in the division of the City of London shall, on his appointment, receive from the commissioners appointing him a warrant for collecting and levying the tax from time to time charged in that division, including tax due or assessed before the date of the warrant, and any collector holding office in that division at the passing of this Act shall, as soon as may be after the passing of this Act, receive a similar warrant from the commissioners by whom he was appointed.

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