Where in England, under the authority of Parliament, any part of a parish or place has been formed into a new parish or place for the purposes of Poor Law administration, or any parish or place, or part of a parish or place, has been amalgamated with or included within the boundaries of another parish or place for the said purposes, the Commissioners of Inland Revenue may, if in their discretion they think fit, by order in writing, direct that such new parish or place, or such parish or place with which, or within the boundaries of which, any parish or place, or part of a parish or place, has been amalgamated or included, shall be a parish or place for which a separate assessment of the inhabited house duties and of the duties of income tax shall be made, and for which assessors and collectors may be appointed for the purpose of assessing and collecting the said duties.
In case any parish or place or part of a parish or place in the jurisdiction of one body of Commissioners of Income Tax is amalgamated with or included within the boundaries of a parish or place in the jurisdiction of another body of Commissioners of Income Tax, such order shall have the effect of transferring the jurisdiction to such last-mentioned body.