Customs and Inland Revenue Act 1893

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.