Finance Act 1930

Valuation, Parishes for Purposes of Assessment, Values in London, &c

27Valuation for purposes of Schedules A and B to be made quinquennially in Great Britain

(1)There shall be a quinquennial revaluation of all properties in Great Britain in respect of which income tax is chargeable under Schedules A and B, and accordingly the annual values of all such properties shall be determined afresh for the purpose of assessment for the year 1931-32, and for each fifth succeeding year of assessment, in accordance with the enactments and rules applicable to the said Schedules respectively as modified by the next succeeding section.

(2)A year of assessment for which a revaluation of properties is directed by this section to be made is in this Act referred to as " a year of revaluation," and may be so referred to in any subsequent enactment relating to income tax and the year preceding a year of revaluation is in this Act referred to as " the preparatory year."

(3)The annual value of any property which has been adopted for the purpose of income tax under Schedules A and B for any year of assessment shall be taken as being the annual value of that property for the same purpose for the next year of assessment, unless that year is a year of revaluation.

28Provisions for expediting in England, valuations and assessments for years of revaluation

(1)The provisions of this section, and, subject as hereinafter provided, the provisions of the First Schedule to this Act, shall have" effect, so far as regards England, for the purposes of enabling the annual values of properties on which assessments are to be based for a year of revaluation to be determined during the preparatory year and of enabling assessments to income tax under Schedules A and B for a year of revaluation to be made as soon as may be after the commencement of that year, and for those purposes all things necessary to be done for determining the said annual values, and all things preliminary to the making of any such assessments, may be done as well at any time during the preparatory year as at any time during the year of revaluation:

Provided that the provisions contained in Part I of the First Schedule to this Act shall not apply as regards the administrative county of London.

(2)The assessments to income tax under Schedules A and B for a year of revaluation shall, so far as may be, be made on the basis of the annual values determined in accordance with this section and the Schedule therein referred to for the preceding year:

Provided that any person who proves to the satisfaction of the General Commissioners that the annual value for a year of revaluation of any property in respect of which he has been assessed for that year is less than the annual value on which the assessment was based, shall be entitled to a reduction of the assessment to an amount based on the annual value for the year of revaluation estimated in accordance with the enactments and rules applicable to assessments under Schedule A or Schedule B, as the case may be.

29Parishes for purposes of assessment in England

(1)Notwithstanding anything contained in the [19 Geo. 5. c. 17.] Local Government Act, 1929, the parishes for which assessments of income tax were made and for which assessors and collectors were appointed for the year 1929-30 shall be parishes for the same purposes for the year 1930-31, without prejudice, however, to the validity of any order made before the commencement of this Act under section ninety-three of the Income Tax Act, 1918, for the union of any such parishes.

(2)Subject to the provisions of the last preceding subsection, section ninety of the Income Tax Act, 1918, shall, as from the first day of April, nineteen hundred and thirty, have effect as if for subsection (1) thereof, (which defines parishes for purposes of assessment by reference to parishes for the purposes of poor law administration) the following subsection were substituted, that is to say:—

“(1)Subject to the provisions of this subsection, the parishes for which assessments of the tax are to be made and for which assessors and collectors are to be appointed shall in England, elsewhere than in the City of London, be the parishes for the time being existing for the purposes of local government administration.

" No alteration of a parish for the purposes of local government administration shall take effect for the purposes of this Act until the date hereinafter mentioned, that is to say—

(i)in the case of a parish outside the administrative county of London, the commencement of the next year of assessment which is a preparatory year:

Provided that for purposes relating to the assessment and collection of tax (including the appointment of assessors and collectors) for that year, the parish shall be deemed to continue unaltered:

(ii)in the case of a parish in the administrative county of London, the commencement of the next year of assessment which is a year of revaluation. "

In this subsection the expression ' parish ' for the purposes of local government administration' means, in the case of the administrative county of London, a parish as defined in section five of the [52 & 53 Vict. c. 63.] Interpretation Act, 1889, and elsewhere, a parish as defined in section sixty-eight of the [15 & 16 Geo. 5. c. 90.] Rating and Valuation Act, 1925, for the purposes of any Act other than that Act; and the expression ' a year of revaluation ' means a year for which the annual values of properties in respect of which income tax is chargeable under Schedules A and B are required to be determined afresh.”

(3)In subsection (2) of the said section ninety (which relates to parishes not wholly comprised within the jurisdiction of one body of general commissioners) after the words " within that jurisdiction " there shall be inserted the words " but before any such order is " made the parish may, under the next succeeding " subsection, be divided into districts, and each district " of a parish so divided shall be treated as a parish for " the purposes of this subsection."

(4)In subsection (3) of the said section ninety (which relates to the division of large parishes) the words " body or bodies of" shall be inserted before the words " general commissioners, " and at the end of the subsection there shall be inserted the words— " The division or redivision of a parish under this " subsection, or the alteration of any such division, " shall not affect any existing power of appointing a " collector or collectors to act for or within the parish."

(5)In subsection (1) of section thirty of the Finance Act, 1927 (which amends section eighty-four of the Income Tax Act, 1918, as regards the appointment of collectors) the words " local government administration" shall be substituted for the words " poor law administration. "

30Appointment of general commissioners in Scotland

For paragraph (e) of subsection (6) of section fifty-nine of the Income Tax Act, 1918 (which relates to the appointment of general commissioners) there shall be substituted the following paragraph,—

“(e)In Scotland, the council of any county and the Lord Provost and Bailies whose area of municipal jurisdiction comprises the division of the Ancient Royalty of Edinburgh, or the division of the City of Glasgow, shall, whenever required so to do by notice from the Commissioners of Inland Revenue addressed to the County Clerk or the Town Clerk, as the case may be, choose by a majority, and set down in writing in order determined by the majority, the names of a sufficient number of such persons resident in the division specified in the notice aforesaid as are qualified, and are fit and proper persons, to act as general commissioners for the said division; and those persons shall in the order in which they are set down in the list, subject to the limit as to number hereinbefore prescribed, be general commissioners, or be added to the list to supply vacancies, as the case may require.

" In the case of a county council, the persons to act as general commissioners shall be chosen at the first general meeting of the council which is summoned after the receipt by the County Clerk of the notice aforesaid, and the notice summoning that meeting shall specify the choice of persons to act as general commissioners as an item of business to be transacted at that meeting. "

In the case of the Ancient Royalty of Edinburgh and the City of Glasgow, respectively, the Town Clerk shall convene a special meeting of the Lord Provost and Bailies for the purpose of choosing persons to act as general commissioners, and such meeting shall be held not later than three months after the receipt by the Town Clerk of the notice from the Commissioners of Inland Revenue.”

31Annual value of property in London for purposes of income tax

(1)As from the sixth day of April, nineteen hundred and thirty-one, section forty-five of the Valuation (Metropolis) Act, 1869, shall cease to have effect in so far as it provides that the valuation list for the time being in force shall be conclusive evidence of values for the purposes of the Income Tax Acts, and as from the said date the annual value of any property in the administrative county of London shall, for the purposes of those Acts and subject to the provisions of this Act, be ascertained in accordance with the enactments applicable in the case of properties situate elsewhere in England.

(2)Notwithstanding anything in this section or any repeal effected by this Act, any amount paid by way of income tax in respect of the year 1930-31 or any previous year of assessment shall be subject to adjustment under section forty-four, or paragraph (10) of section forty-seven, of the Valuation (Metropolis) Act, 1869, in the like cases and manner and with the like consequences as if all the provisions of that Act had continued in force.

32Provisions with respect to returns, copies of valuation lists and tax assessments in London

(1)When the assessment committee of any assessment area in the administrative county of London have in the year nineteen hundred and thirty, or any subsequent year, finally approved a new valuation list for that area, or any part thereof, the clerk of the committee shall, so soon as may be, and in any case before the first day of April next following the final approval of the list, transmit to the surveyor of taxes of the district which includes that area, or part of an area, all returns made in pursuance of sections fifty-five and fifty-six or in pursuance of section fifty-seven of the Valuation (Metropolis) Act, 1869, and where any such return so transmitted to the surveyor contains all particulars necessary for making a correct assessment to income tax in respect of the annual value of the property to which it relates, it shall be deemed to be a statement of the annual value thereof made for the purposes of assessment under Schedules A and B of the Income Tax Act, 1918.

(2)In the said section fifty-five, for the words from " such statement " to the end of the section there shall be substituted the words " a return in such form as may " be prescribed by the Minister of Health, in pursuance of " his powers in that behalf, and containing such particulars " as may be reasonably required for the purpose of carrying " out this Act and the Acts incorporated therewith."

(3)Returns transmitted to a surveyor of taxes in accordance with subsection (1) of this section may be retained by him until the first day of July next following the first day of April referred to in that subsection, but the clerk of the assessment committee shall be entitled at any time to have access to those returns and to require that any particular return which he may need for the performance of his duties shall be redelivered to him.

(4)The provisions of subsections (2) and (3) of section forty-three of the Rating and Valuation Act, 1925 (which relate to the furnishing of copies of lists and of tax assessments) shall extend to the administrative county of London, with the substitution in the said subsection (2) of the words " to be a true copy or extract " for the words " in accordance with this section," and with the substitution in the said subsection (3) of the words " The London County Council and any assessment committee, or " for the words " Any county valuation committee, assessment committee, or ".