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SCHEDULE 14U.K. General Repeals

Modifications etc. (not altering text)

C1The text of Sch. 14 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

Part VIU.K. Other Land Tax Repeals

ChapterShort TitleExtent of Repeal
38 Geo. 3. c. 5.The Land Tax Act 1797.The whole Act except sections 30 and 31.
38 Geo. 3. c. 48.The Land Tax Commissioners Act 1798.The whole Act.
7 & 8 Geo. 4. c. 17.The Distress (Costs) Act 1827.The words “land tax”.
7 & 8 Geo. 4. c. 75.The Land Tax Conmmissioners Act 1827.The whole Act.
9 Geo. 4. c. 38.The Land Tax Commissioners Act 1828.The whole Act.
3 & 4 Will. 4. c. 13.The Public Revenue (Scotland) Act 1833.In section 1 the words “land tax or”.
Section 4.
In section 8 the words “and land tax”.
8 & 9 Vict. c. 18.The Lnad Clauses Consolidation Act 1845.In section 69 the words “the purchase or redemption of the land tax or”.
8 & 9 Vict. c. 19.The Land Cluases Consolidation (Scotland) Act 1845.In section 67 the words “the purchase or redemption of the land tax or”.
20 & 21 Vict. c. 58.The Lands Valuation (Scotland) Act 1857.In section 3 the words “or the land tax”.
23 & 24 Vict. c. 112.The Defence Act 1860.In section 33 the words “land tax”.
43 & 44 Vict. c. 19.The Taxes Management Act 1880.The whole Act.
46 & 47 Vict. c. 62.The Revenue Act 1883.Sections 12 and 13.
47 & 48 Vict. c. 62.The Revenue Act 1884.Section 7.
51 & 52 Vict. c. 20.The Glebe Lands Act 1888.In section 4(2)(b) the words “land tax”.
52 & 53 Vict. c. 42.The Revenue Act 1889.Section 14.
52 & 53 Vict. c. 50.The Local Government (Scotland) Act 1889.Section 102.
55 & 56 Vict. c. 25.The Taxes (Regulation of Renumeration) Amendment Act 1892.The whole Act.
61 & 62 Vict. c. 10.The Finance Act 1898.Part IV.
6 Edw. 7. c. 52.The Land Tax Commissioners Act 1906.The whole Act.
10 & 11 Geo. 5. c. 18.The Finance Act 1920.Section 63.
11 & 12 Geo. 5. c. 32.The Finance Act 1921.Section 64.
15 & 16 Geo. 5. c. 18.The Settled Land Act 1925.In section 73(1)(ii) the words “land–tax”.
15 & 16 Geo. 5. c. 20.The Law of Property Act 1925.In section 1(2)(d) the words “Land tax”.
15 & 16 Geo. 5. c. 21.The Land Registration Act 1925.In section 70(1)(e) the words “Land tax”.
15 & 16 Geo. 5. c. 24.The Universities and College Estates Act 1925.In section 26(1)(ii) the words “land–tax”.
15 & 16 Geo. 5. c. 87.The Tithe Act 1925.Section 8(2).
In section 10(4) the words “land tax or other”.
17 & 18 Geo. 5. c. 10.The Finance Act 1927.Section 54.
18 & 19 Geo. 5. c. 17.The Finance Act 1928.Section 33.
21 & 22 Geo. 5. c. 28.The Finance Act 1931.Section 37.
23 & 24 Goeo. 5. c. 41.The Administration of Justice (Scotland) Act 1933.In section 7 the words “the Taxes Management Act 1880”.
1 & 2 Geo. 6. c. 46.The Finance Act 1938.Section 52.
2 & 3 Geo. 6. c. 75.The Compensation (Defence) Act 1939.In section 2(2) the words “and the enactments relating to land tax”.
5 & 6 Geo. 6. c. 21.The Finance Act 1942.Section 42.
Schedule 10 Part II.
9 & 10 Geo. 6. c. 13.The Finance (No. 2) Act 1945.Section 60(1).
Schedule 9.
12, 13 & 14 Geo. 6. c. 47.The Finance Act 1949.Sections 37 and 38.
Section 42(1), (2), (3), (5).
Section 43 but not so as to affect regulations made under that section before the passing of this Act.
Section 44(2)(a) including the word “and”.
Section 45(3).
14 & 15 Geo. 6. c. 39.The Common Informers Act 1951.In the Schedule the entry relating to the Land Tax Commissioners Act 1798.
15 & 16 Geo. 6. & 1 Eliz. 2. c. 10.The Income Tax Act 1952.In section 461, in subsection (1) and in subsection (2), the words “and land tax”.
10 & 11 Eliz. 2. c. 44.The Finance Act 1962.Section 27(2).

The above repeals shall come into force on 1st October 1963, and shall not affect the operation of any enactment in relation to land tax chargeable for the year from 25th March 1962 to 24th March ’963 or for any earlier period, or in relation to the collection or recovery of any such tax.