Title or Short Title. The Customs and Inland Revenue The Taxes Management Act 1880. The Customs and Inland Revenue The Revenue Act 1883. The Revenue Act 1884. The Customs and Inland Revenue The Customs and Inland Revenue The Customs and Inland Revenue Act 1888. The Revenue Act 1889. Extent of Repeal. Section eighteen. The whole Act so far as it relates to income tax. Section twenty-three so far as it relates to income tax. Section twelve so far as it relates to income tax. Sections six and seven so far as they relate to income tax. Sections twenty-five and twenty-six. Section eighteen. Section twenty-four. Sections ten and twelve. Sections thirteen and fourteen so far as The Customs and Inland Revenue Sections twenty-three, twenty-four and The Taxes (Regulation of Remunera- thirty. Sections twenty-seven and twentyeight so far as they relate to income tax. The whole Act so far as it relates to income tax. The Trades Union (Provident The whole Act. The Customs and Inland Revenue Act 1893. The Industrial and Provident So cieties Act 1893. The Finance Act 1894. The Finance Act 1896. Section seven. Section twenty-four. Sections thirty-four, thirty-five and thirty-six. Sections twenty-six, twenty-seven and twenty-eight. Section thirty so far as it relates to in come tax. Section five. Sections eight, nine, ten and eleven. Sections ten and thirteen. Sections eight and nine. Section eleven. Sections nineteen, twenty, twenty-one, Sections twelve, thirteen and fourteen. Section three. Sections three, four, five, seven, eight nine, ten and eleven. Section thirteen. Extent of Repeal. Sections eleven, twelve, thirteen, four- Pro-Section three. Sections twenty-five, twenty-six, twenty- Sections eleven, twelve, thirteen, four- APPENDIX. ACT OF SEDERUNT ANENT THE PROCEDURE IN THE FIXING OF FIARS PRICES. [Edinburgh, 29th January 1918.] THE Lords Enact and Declare: That in the present year, and in subsequent years until repeal of the present Act of Sederunt, the Sheriffs of Scotland may, in determining and fixing the fiar prices, dispense with the Jury directed by the Codifying Act of Sederunt I, xvi., and may, notwithstanding the terms of the said lastmentioned Act of Sederunt, proceed to determine and fix the fiar prices on such evidence as seems to them proper and sufficient. And the Lords Appoint this Act to be inserted in the Books of Sederunt, and to be printed and published in common form. (Signed) STRATHCLYDE, I.P.D. ACT OF SEDERUNT AMENDING THE ACT OF SEDERUNT ANENT THE EXAMINA- APPENDIX. (Scotland) Act 1873 (26 & 27 Vict. cap. 63), and the Act amending the same (54 & 55 Vict. cap. 30), Do hereby, under and in terms of the powers conferred by the said Statutes, Enact and Declare, that the word "Twice" shall be inserted and read in place of the words "Four times" occurring in the last line of C.A.S., Book A, Chapter vii., Section 1. And the Lords Appoint this Act to be inserted in the Books of Sederunt, and to be printed and published in common form. (Signed) STRATHCLYDE, I.P.D. ACT OF SEDERUNT TO REGULATE APPEALS UNDER THE REPRESENTATION OF THE PEOPLE ACT 1918. [Edinburgh, 19th July 1918.] THE Lords of Council and Session, under the powers conferred by the Representation of the People Act 1918 (8 Geo. V. cap. 64), do hereby Enact and Declare that the following Rules shall apply to Appeals under section 14 of the said Act, viz. : I.-Rules Applicable to Appeals to the Sheriff under Subsection (1) of (1) The Registration Officer shall, within ten days after receiving the Prescribed Notices of Appeal and of Intimation to the opposite party (if any) required by the Act, forward to the Sheriff-Clerk of the County in which the qualifying premises are situate the said Notices, together with the statements specified in paragraphs 29 and 30 of the First Schedule to the Act. (2) Thereafter the appeal shall be disposed of by the Sheriff with all convenient speed, and the Sheriff-Clerk shall, within seven days after the judgment disposing of the appeal, send notice to the Registration Officer of the decision of the Sheriff, unless an appeal to the Court of Appeal against such decision has been duly intimated. II.-Rules Applicable to Appeals from the Sheriff to the Court of Appeal under Subsection (2) of said Section 14. (1) Any person entitled to appeal under section 14 (2) of the Act may, by minute lodged with the Sheriff-Clerk within five days after intimation of the Sheriff's decision, require the Sheriff to state a special case setting forth the facts and point of law, and the Sheriff's decision thereon. Such minute shall state the point of law, and shall be at the same time intimated by the appellant in writing to the opposite party. (2) The Sheriff shall forthwith prepare and deliver to the appellant a special case in ordinary form. (3) The appellant shall, within fourteen days of the delivery to him of such special case, transmit the same to the Clerk to the First Division of the Court of Session, Register House, Edinburgh, together with six printed copies. He shall also at the same time send copies to the respondent and the Registration Officer. (4) The Court of Appeal shall thereafter, with all convenient speed, hear parties and give their decision on such special case, and shall specify every alteration, if any, to be made upon the Register in pursuance of such decision. (5) A copy of such judgment shall, within three days, be sent by the Clerk of Court to the Registration Officer. III.-Expenses. In all appeals under the said Act the Court shall have power to award and decern for expenses. And the Lords Direct this Act to be entered in the Books of Sederunt, and to be printed and published in common form. (Signed) STRATHCLYDE, I.P.D. APPENDIX. ACT OF SEDERUNT TO REGULATE TRANSMISSION OF SOLDIERS' WILLS DEPOSITED WITH THE COMMISSARY CLERK OF EDINBURGH. [Edinburgh, 18th October 1918.] THE Lords of Council and Session, considering that it is expedient that a simpler method be sanctioned for the transmission by the Commissary Clerk of Edinburgh of wills deposited with him under section 21 of the Regimental Debts Act 1893, where these are required to be produced in the Court of any county of Scotland other than that of Edinburgh for the purpose of the confirmation of the testator's executors, do hereby Enact and Declare as follows, viz. :— : 1. Where the Sheriff-Clerk of any county of Scotland shall send a written request stating that production of the will of a soldier which has been deposited with the Commissary Clerk of the county of Edinburgh under section 21 of the Regimental Debts Act 1893 is required in such SheriffClerk's Court in proceedings for the confirmation of the executors of such soldier, the said Commissary Clerk may transmit such will by registered post letter to such Sheriff-Clerk for the purpose mentioned. 2. Thereafter the Sheriff-Clerk shall acknowledge by registered post letter the receipt of the will, and shall retain the will in his custody until the purpose of its transmission has been served. He shall then with all convenient speed re-transmit the will to the said Commissary Clerk by registered post letter. 3. In this Act the expression Sheriff-Clerk shall include Sheriff-Clerk Depute. And the Lords Appoint this Act to be entered in the Books of Sederunt, and to be printed and published in common form. ACT OF SEDERUNT APPOINTING JUDGES UNDER THE VALUATION OF LANDS (SCOTLAND) ACTS 1857, 1867, AND 1879, AND THE LOCAL GOVERNMENT (SCOTLAND) ACT 1908, SECTION 7 (2). [Edinburgh, 30th October 1918.] THE Lords name and appoint Lord Salvesen, Lord Cullen, and Lord Hunter to perform the functions and exercise the jurisdiction conferred by section 2 of the statute 20 & 21 Vict. cap. 58, section 8 of the statute 30 & 31 Vict. cap. 80, and section 7 of the statute 42 & 43 Vict. cap. 42, all as amended by section 7, subsection (2), of the statute 8 Edw. VII. cap. 62. And the Lords appoint this Act to be inserted in the Books of Sederunt, and to be printed and published in common form. (Signed) STRATHCLYDE, I.P.D. ACT OF SEDERUNT AUTHORISING TEMPORARY INCREASE IN FEES UNDER C.A.S., K, IV., AND C.A.S., M, II. [Edinburgh, 27th November 1918.] THE Lords of Council and Session, considering that, owing to the great rise in wages and prices caused by the war, it is expedient that an increase be authorised in the fees allowed to be charged for business in the Supreme and Sheriff Courts, do therefore, under and by virtue of the powers contained in the Court of Session Act 1868, section 106, and the Sheriff Courts (Scotland) Act 1907, section 40, Enact and Declare as follows: 1. The fees (as apart from outlays) prescribed to be charged for business in the Supreme and the Sheriff Courts by C.A.S., K, iv., and C.A.S., M, ii., respectively, shall be subject to an increase of 20 per cent. 2. This provision shall apply to all accounts of expenses in respect of business done between 1st October 1918 and 30th September 1919 inclusive. 3. It shall apply to accounts whether taxed as between party and party or as between agent and client. And the Lords appoint this Act to be entered in the Books of Sederunt, and to be printed and published in common form. (Signed) STRATHCLYDE, I.P.D. APPENDIX. ACT OF SEDERUNT ADAPTING ACT OF SEDERUNT OF 10TH MARCH 1918 TO APPEALS UNDER THE WAGES (TEMPORARY REGULATION) ACT 1918. [Edinburgh, 21st December 1918.] THE Lords Enact and Declare that in any appeal under the Wages (Temporary Regulation) Act 1918, the rules prescribed by Act of Sederunt dated 10th March 1918 shall apply as if "Minister of Labour" were substituted for "Minister of Munitions" therein, except in section 19 (1) thereof. And the Lords appoint this Act to be entered in the Books of Sederunt, and to be printed and published in common form. |