Customs and Inland Revenue Act 1893

INCOME TAX.

5 Grant of duties of income tax.

(1) There shall be charged, collected, and paid for the year which commenced on the sixth day of April one thousand eight hundred and ninety-three, in respect of all property, profits, and gains mentioned or described as chargeable in the [16 & 17 Vict. c. 34.] Income Tax Act, 1853, 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 sevenpence :

• 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 threepence halfpenny :

  • In Scotland and Ireland respectively, the duty of twopence halfpenny.

(2) All such provisions contained in any Act relating to income tax as were in force on the fifth day of April one thousand eight hundred and ninety-three (except section four of the [55 & 56 Vict. c. 16.] Customs and Inland Revenue Act, 1892), shall have full force and effect with respect to the duties of income tax hereby granted so far as the same are consistent with this Act.

6 Provisions as to duty on dividends, &c., paid prior to the passing of this Act.

(1) Where, in the case of any dividends, interest, or other annual profits or gains due or payable half yearly or quarterly in the course of the said year which commenced on the sixth day of April one thousand eight hundred and ninety-three, any half yearly or quarterly payments shall have been made prior to the passing of this Act, the duty of income tax hereby granted, or so much by relation to such duty as shall not have been charged thereon or deducted therefrom shall be charged under Schedule D. in respect of such payments as profits or gains not charged by virtue of any other schedule in conformity with the provision contained in the sixth case of Schedule D, in section one hundred of the [5 & 6 Vict. c. 35.] Income Tax Act, 1842, and the agents entrusted with the payment of the dividends, interest, or other annual, profits or gains, shall furnish a list containing the names and addresses of the persons to whom payments have been made, and the amount of such payments, to the Commissioners of Inland Revenue upon a requisition in that behalf.

(2) Where any person liable to pay any rent, interest, annuity or other annual payment in the course of the said year shall, on making any such payment prior to the passing of this Act, have not made any deduction or have made an insufficient deduction in respect of the duty of income tax hereby granted he shall be authorised to make the deduction or make up the deficiency on the occasion of the next payment in addition to any other deduction which he may by law be authorised to make.

(3) The charge or deduction of the duty of income tax at a rate not exceeding the rate hereby granted in the case of any payment made in the course of the said year prior to the passing of this Act shall be deemed to have been a legal charge or deduction.

7 Appointment of Commissioners of Income Tax in Scotland.

Commissioners for the general purposes of the income tax in Scotland may be appointed by the Commissioners of Supply at the meeting to be held annually in pursuance of subsection two of section twelve of the [52 & 53 Vict. c. 50.] Local Government (Scotland) Act, 1889, as well as at any meeting convened for the purpose in conformity with the Income Tax Act, 1842.