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Finance Act 1921

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This is the original version (as it was originally enacted).

64Amendment of law as to redemption of land tax

(1)The capital sum to be paid under section thirty-two of the Finance Act, 1896, by the owner of any land to the Commissioners of Inland Revenue for the purpose of the redemption of land tax charged on that land shall be a sum equal to twenty-five times, instead of thirty times, the sum assessed on that land, and the rate per annum of the interest to be paid under the said section on unpaid instalments of the capital sum shall be four per cent. instead of three per cent.:

Provided that nothing in this section shall affect the terms of any contract for the redemption of land tax entered into under the said section before the commencement of this Act.

(2)In subsection (3) of the said section the words " one twenty-fifth part of such surplus" shall be substituted for " one-thirtieth part of such surplus. "

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