- Latest available (Revised)
- Original (As enacted)
Finance Act 1900
You are here:
What Version
Opening Options
More Resources
Status:
This is the original version (as it was originally enacted). This item of legislation is currently only available in its original format.
PART IVIncome Tax
15Income tax for 1900-1901
(1)Income tax for the year beginning on the sixth day of April nineteen hundred shall be charged at the rate of one shilling.
(2)All such enactments relating to income tax as were in force on the fifth day of April nineteen hundred shall have full force and effect with respect to the duty of income tax hereby granted.
(3)The annual value of any property, which has been adopted for the purpose either of income tax under Schedules A. and B. in the [16 & 17 Vict. c. 34.] Income Tax Act, 1853, or of inhabited house duty, during the year ending on the fifth day of April nineteen hundred, shall be taken as the annual value of such property for the same purpose during the next subsequent year: provided that this section—
(a)so far as respects the duty on inhabited houses in Scotland, shall be construed with the substitution of the twenty-fourth day of May for the fifth day of April; and
(b)shall not apply to the metropolis as defined by the [32 & 33 Vict. c. 67.] Valuation (Metropolis) Act, 1869.
Options/Help
Print Options
PrintThe Whole Act
PrintThis Part only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.