8 & 9 GEORGE 5, CHAPTER 38.

4. SHORT TITLE AND PRINTING.-(1) This Act may be cited as the British Nationality and Status of Aliens Act 1918, and the principal Act and this Act may be cited together as the British Nationality and Status of Aliens Acts 1914 and 1918.

(2) Every enactment and word which is directed by this Act to be substituted for or added to any portion of the principal Act sball form part of that Act in the place assigned to it by this Act; and the principal Act, and any enactments referring thereto, shall after the commencement of this Act be construed as if that enactment or word had been originally enacted in the principal Act in the place so assigned, and, where it is substituted for another enactment or word, bad been so enacted in lieu of that enactment or word, and the expression "this Act" in the principal Act or this Act shall be construed accordingly.

(3) A copy of the principal Act with every such enactment and word inserted in the place so assigned shall be prepared and certified by the Clerk of the Parliaments and deposited with the rolls of Parliament, and His Majesty's printer shall print in accordance with the copy so certified all copies of the principal Act which are printed after the commencement of this Act.

CHAPTER XXXIX.

An Act to make further provision with respect to Education in England and Wales and for purposes connected therewith. [8th August 1918.]

PART III.-EXEMPTION, ABATEMENT, AND RELIEF.

9. Relief from tax based on total income.

10. Exemption.

11. Abatement.

12. Relief in respect of children.

13. Relief in respect of wife and certain relatives.

14. Relief in respect of earned income.

15. Relief in respect of unearned income.

16. Method of allowance of relief.

17. No relief to be given in respect of charges on income.

18. Income tax assessment conclusive in estimating total income for purposes of relief.

19. Basis of estimating income from lands, &c.

20. Partners, &c., may make separate claims for relief.

21. Relief in respect of separate business of a married woman.

22. Application of provisions as to relief in cases of weekly wage-earners.

23. Relief to be based on income as reduced in respect of loss of profits.

24. Restriction of tax when margin of income above a certain limit is small.

25. Relief from tax in respect of income accumulated under trusts.

26. No relief where individual not resident in the United Kingdom.

Section.

INCOME TAX ACT 1918.

27. Delivery and allowance of claims for relief.

28. Method of making and proving claims.

29. General commissioners to certify claim to special commissioners.

30. Penalty for fraudulent claims.

31. Right of husband and wife to claim relief separately.

Relief in Respect of Insurance, Losses, and Certain Payments.

32. Relief in respect of life insurance premiums, &c.

33. Relief to life assurance companies and others in respect of expenses of management. 34. Relief in respect of certain losses.

35. Relief in respect of "customs" levied in burghs in Scotland.

36. Repayment in respect of interest paid to banks, discount-houses, &c., out of taxed profits.

Relief to Charities, Friendly Societies, &c.

37. Exemption in respect of rents of lands belonging to hospitals and other charities.

38. Exemption for British Museum.

39. Exemption for friendly societies, trade unions, savings banks, &c.

40. Provisions as to claiming repayments.

41. Limit of time for claims for repayment.

PART IV.-SPECIAL PROVISIONS.

42. Reduced rates of tax and other relief applicable to the service pay of sailors, soldiers, and others.

43. Relief in respect of diminution of profits or gains due to the war.

44. Relief where income of year falls short of assessed income by more than ten per cent. 45. Limit to relief in respect of insurance premiums to be calculated by reference to pre-war income.

46. Securities issued free from tax.

47. Relief in respect of war savings certificates.

48. Provisions as to interest free from tax.

49. Payment of interest without deduction of tax.

50. Provision for postponement of payment of super-tax when income has diminished.

51. Relief from super-tax to persons serving in the war.

52. Definition of naval, military, and Air force service.

53. Repayment of tax on sums deducted from profits under Munitions of War Act 1915.

54. Additional income tax on securities which the Treasury are willing to purchase.

55. Relief in respect of colonial income tax.

56. Deduction for diminished value due to temporary non-user of plant.

PART V.-ADMINISTRATION.

Commissioners of Inland Revenue.

57. General powers and duties of Commissioners of Inland Revenue.

58. General commissioners.

General Commissioners.

59. Appointment of general commissioners.

60. Procedure to be adopted in case of default of general commissioners.

61. Additional commissioners.

Additional Commissioners.

62. Procedure of additional commissioners.

63. Power to appoint a greater number of general commissioners in lieu of additional commissioners.

General and Additional Commissioners.

64. Power of newly appointed commissioners to assess for former years.

65. Qualification of general and additional commissioners.

66. First meeting of general commissioners and appointment, &c., of clerk.

8 & 9 GEORGE 5, CHAPTER 40.

Other Commissioners.

Section.

68. Banks of England and Ireland and National Debt Commissioners.

69. Commissioners for courts, public departments, and Houses of Parliament. 70. Commissioners for public offices in municipalities.

General Provisions as to Commissioners.

71. Validity of acts of commissioners.

72. Declarations by commissioners for public offices, and election of clerks, assessors, and collectors.

73. Qualification of ex officio commissioners.

74. Disqualification of commissioners to take part in determination of their own cases.

80. Appointment of collectors in England.

81. Power of Commissioners of Inland Revenue to require security.

82. Nature of security to be given.

83. Power of general commissioners or inhabitants of parish to require security.
84. Power of Commissioners of Inland Revenue to appoint collectors in certain cases.
85. Appointment of collectors in Scotland.

86. Proceedings against collectors.

87. Remuneration of collectors.

88. Limitation of remuneration.

92. Serjeants Inn.

93. Transfer and union of parishes.

94. Detached areas.

95. Grouping of parishes.

Areas.

96. Provisions as to jurisdiction of commissioners in Scotland.

97. Power of Commissioners of Inland Revenue to decide doubtful questions as to parishes.

PART VI.-ASSESSMENT.

Provisions as to Assessment.

98. General notices to deliver lists and statements.

99. Service by assessors of particular notices.

100. Delivery of statements in pursuance of notices.

101. Persons acting for others.

102. Delivery of statements by persons coming to reside in a parish.

103. Delivery of lists by persons in receipt of taxable income belonging to others.

104. Lists of lodgers and inmates.

105. Lists of employees.

106. Officers responsible in cases of bodies of persons.

107. Penalties for neglect to deliver lists, declarations and statements.

108. Duties of assessors after delivery of notices.

109. Power of surveyor to serve notices in certain cases.

110. Contents of assessments under Schedules A and B.

111. Instruction and assistance of assessors.

112. Provision for making assessments where no returns are received.

INCOME TAX ACT 1918.

· Section.

113. Delivery and examination of assessments and statements.

114. Inspection of parish books.

115. Production of rate books to general commissioners.

116. Power of assessors and surveyors to survey, &c., lands.

117. Powers of assessors for public departments.

118. Abstracts of returns.

119. Power of surveyors to examine assessments and statements.

120. Allowance of assessments under Schedules A, B, and E by general commissioners. 121. Assessments under Schedule D.

122. Certificates of assessments under Schedule D.

123. Right of persons chargeable under Schedule D to be assessed by the special commissioners.

124. Special commissioners to assess profits of railway companies.

131. Power of Commissioners of Inland Revenue to make regulations as to weekly wage

earners.

Provisions against Fraudulent Practices.

132. Penalty for fraudulent conversion of property, or making fraudulent statements, &c.

PART VII.-APPEALS.

133. Prohibition against altering assessments except on appeal.

134. Notices of assessments and time for hearing appeals.

135. Notice of meetings to hear appeals.

136. Right of appeal.

137. Procedure on appeals.

138. Power to cause land to be valued on appeal.

139. Power of general commissioners on appeal to issue precepts.

140. Power to amend statements or schedules.

141. Objection by surveyor to schedules.

142. Power on appeal to confirm or amend assessments.

143. Power of putting questions as to assessments or schedules.

144. Power of general commissioners to summon and examine witnesses.

145. Powers of commissioners in certain cases to determine liability and make an assessment. 146. Charge of treble tax where assessment increased.

147. Appeals against special assessments.

148. Other appeals to special commissioners.

149. Statement of case for opinion of High Court.

150. Books of assessment.

151. Provision against double assessment.

152. Charge duplicates.

Section.

8 & 9 GEORGE 5, CHAPTER 40.

163. Priority of claim for tax over other creditors.

164. Distraint on lands previously unoccupied becoming occupied.

165. Commitment of defaulter to prison.

166. Recovery in Scotland.

167. Priority of claim for tax in Scotland over other claims.

168. Recovery where defaulter has removed or does not reside in the parish where assessed. 169. Recovery of tax by proceedings in court.

170. Recovery of tax charged on tithes, &c.

171. Distraint for tax due from married woman separately assessed.

172. Accounting and payments by collectors.

173. Examination of collectors by commissioners.

174. Reports by surveyors of failures to raise tax.

175. Schedules of deficiencies, discharge, and default.

176. Schedules of arrears.

177. Duties of collector on clearing accounts.

178. Revocation of collector's appointment, and appointment of successor. 179. Imprisonment and seizure of estate of defaulting collector.

180. Proceedings against collector or his sureties.

181. Liability of parish for defaulting collector.

182. Proceedings when tax not accounted for.

183. Recovery of costs and tax re-assessed.

184. Penalties on collectors.

185. Penalty for unlawful receipt from collector.

PART IX.-SPECIAL PROVISIONS APPLICABLE TO IRELAND.

186. Special provisions applicable to Ireland.

187. Poor rate valuations to be taken as annual values for purposes of Schedules A and B. 188. Provisions as to assessments under Schedules A and B.

189. Provisions as to assessments under Schedules D and E.

190. Powers of special commissioners, surveyors, collectors, and other officers.

191. Commissioners of Inland Revenue to be furnished with copies of poor rates.

192. Production of poor law valuations to surveyors on request.

193. Power of Commissioners of Inland Revenue to direct re-valuation.

194. Allowance for poor rates payable by landlord in assessing tax under Schedule A,

195. Appeals to be heard by special commissioners.

196. Appeal from special commissioners to recorder or county court judge.

197. Delivery of duplicates and warrants to collectors.

198. Remuneration of collectors.

199. Collection and recovery of tax under Schedules A and B.

200. Losses arising from default of collector not to be reassessed.

201. Where payments subject to deduction for poor rates, tax to be deducted from net amount.

202. All claims for exemption to be made to special commissioners.

203. Poor rates payable by landlord to be deducted from rent in computing income.

204. Right of landlord to claim repayment of tax paid in respect of rent lost.

205. Saving with respect to actions of ejectment.

206. Power of justice to administer oath.

PART X.-MISCELLANEOUS.

207. Rules with respect to delivery of statements.

208. Provisions of one schedule to be applicable to tax under other schedules.

209. Deduction not to be allowed in computing profits or gains.

210. Provisions of Acts in force as to tax for any year to apply to tax for succeeding year.

211. Provisions as to charge and deduction of tax in any year not charged or deducted before the passing of annual Act.

212. Prohibition on production of certain assessments.

213. No exemption from tax under letters patent or statutes.

214. Execution of warrants and precepts.

215. Provisions as to forms.

216. Want of form or errors not to invalidate assessments, &c.

217. Receipts and bonds exempt from stamp duty.

218. Assessments, &c., to be property of general commissioners. 219. Delivery of books or papers relating to tax.

220. Delivery and service of notices and forms.

221. Proceedings for recovery of fines and penalties.

222. Mitigation and application of fines and penalties.