Finance Act 1930

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. "