Customs and Inland Revenue Act 1879

15 Grant of duties of income tax

There shall be charged, collected, and paid for the year commencing on the sixth day of April one thousand eight hundred and seventy-nine, in respect of all property, profits, and gains mentioned or described as chargeable in the Act of the sixteenth and seventeenth years of Her Majesty's reign, chapter thirty-four, the following duties of income tax; (that is to say,)

For every twenty shillings of the annual value or amount of property, profits, and gains chargeable under Schedules (A), (C), (D), or (E) of the said Act, the duty of fivepence;

And for every twenty shillings of the annual value of the occupation of lands, tenements, hereditaments, and heritages chargeable under Schedule (B) of the said Act,—

• In England, the duty of twopence halfpenny;

• In Scotland and Ireland respectively, the duty of one penny three farthings.