{
  "url": "https://openlegislation.uk/finance-act-1963/schedule-14/part-VI",
  "json_url": "https://openlegislation.uk/finance-act-1963/schedule-14/part-VI.json",
  "legislation": "ukpga/1963/25",
  "legislation_title": "Finance Act 1963",
  "legislation_url": "https://openlegislation.uk/finance-act-1963",
  "path": "schedule/14/part/VI",
  "kind": "part",
  "number": "VI",
  "heading": "Other Land Tax Repeals",
  "text": "Chapter\nShort Title\nExtent of Repeal\n38 Geo. 3. c. 5.\nThe Land Tax Act 1797.\nThe whole Act except sections 30 and 31.\n38 Geo. 3. c. 48.\nThe Land Tax Commissioners Act 1798.\nThe whole Act.\n7 & 8 Geo. 4. c. 17.\nThe Distress (Costs) Act 1827.\nThe words “land tax”.\n7 & 8 Geo. 4. c. 75.\nThe Land Tax Conmmissioners Act 1827.\nThe whole Act.\n9 Geo. 4. c. 38.\nThe Land Tax Commissioners Act 1828.\nThe whole Act.\n3 & 4 Will. 4. c. 13.\nThe Public Revenue (Scotland) Act 1833.\nIn section 1 the words “land tax or”.\nSection 4.\nIn section 8 the words “and land tax”.\n8 & 9 Vict. c. 18.\nThe Lnad Clauses Consolidation Act 1845.\nIn section 69 the words “the purchase or redemption of the land tax or”.\n8 & 9 Vict. c. 19.\nThe Land Cluases Consolidation (Scotland) Act 1845.\nIn section 67 the words “the purchase or redemption of the land tax or”.\n20 & 21 Vict. c. 58.\nThe Lands Valuation (Scotland) Act 1857.\nIn section 3 the words “or the land tax”.\n23 & 24 Vict. c. 112.\nThe Defence Act 1860.\nIn section 33 the words “land tax”.\n43 & 44 Vict. c. 19.\nThe Taxes Management Act 1880.\nThe whole Act.\n46 & 47 Vict. c. 62.\nThe Revenue Act 1883.\nSections 12 and 13.\n47 & 48 Vict. c. 62.\nThe Revenue Act 1884.\nSection 7.\n51 & 52 Vict. c. 20.\nThe Glebe Lands Act 1888.\nIn section 4(2)(b) the words “land tax”.\n52 & 53 Vict. c. 42.\nThe Revenue Act 1889.\nSection 14.\n52 & 53 Vict. c. 50.\nThe Local Government (Scotland) Act 1889.\nSection 102.\n55 & 56 Vict. c. 25.\nThe Taxes (Regulation of Renumeration) Amendment Act 1892.\nThe whole Act.\n61 & 62 Vict. c. 10.\nThe Finance Act 1898.\nPart IV.\n6 Edw. 7. c. 52.\nThe Land Tax Commissioners Act 1906.\nThe whole Act.\n10 & 11 Geo. 5. c. 18.\nThe Finance Act 1920.\nSection 63.\n11 & 12 Geo. 5. c. 32.\nThe Finance Act 1921.\nSection 64.\n15 & 16 Geo. 5. c. 18.\nThe Settled Land Act 1925.\nIn section 73(1)(ii) the words “land–tax”.\n15 & 16 Geo. 5. c. 20.\nThe Law of Property Act 1925.\nIn section 1(2)(d) the words “Land tax”.\n15 & 16 Geo. 5. c. 21.\nThe Land Registration Act 1925.\nIn section 70(1)(e) the words “Land tax”.\n15 & 16 Geo. 5. c. 24.\nThe Universities and College Estates Act 1925.\nIn section 26(1)(ii) the words “land–tax”.\n15 & 16 Geo. 5. c. 87.\nThe Tithe Act 1925.\nSection 8(2).\nIn section 10(4) the words “land tax or other”.\n17 & 18 Geo. 5. c. 10.\nThe Finance Act 1927.\nSection 54.\n18 & 19 Geo. 5. c. 17.\nThe Finance Act 1928.\nSection 33.\n21 & 22 Geo. 5. c. 28.\nThe Finance Act 1931.\nSection 37.\n23 & 24 Goeo. 5. c. 41.\nThe Administration of Justice (Scotland) Act 1933.\nIn section 7 the words “the Taxes Management Act 1880”.\n1 & 2 Geo. 6. c. 46.\nThe Finance Act 1938.\nSection 52.\n2 & 3 Geo. 6. c. 75.\nThe Compensation (Defence) Act 1939.\nIn section 2(2) the words “and the enactments relating to land tax”.\n5 & 6 Geo. 6. c. 21.\nThe Finance Act 1942.\nSection 42.\nSchedule 10 Part II.\n9 & 10 Geo. 6. c. 13.\nThe Finance (No. 2) Act 1945.\nSection 60(1).\nSchedule 9.\n12, 13 & 14 Geo. 6. c. 47.\nThe Finance Act 1949.\nSections 37 and 38.\nSection 42(1), (2), (3), (5).\nSection 43 but not so as to affect regulations made under that section before the passing of this Act.\nSection 44(2)(a) including the word “and”.\nSection 45(3).\n14 & 15 Geo. 6. c. 39.\nThe Common Informers Act 1951.\nIn the Schedule the entry relating to the Land Tax Commissioners Act 1798.\n15 & 16 Geo. 6. & 1 Eliz. 2. c. 10.\nThe Income Tax Act 1952.\nIn section 461, in subsection (1) and in subsection (2), the words “and land tax”.\n10 & 11 Eliz. 2. c. 44.\nThe Finance Act 1962.\nSection 27(2).\nThe above repeals shall come into force on 1st October 1963, and shall not affect the operation of any enactment in relation to land tax chargeable for the year from 25th March 1962 to 24th March ’963 or for any earlier period, or in relation to the collection or recovery of any such tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1963/25/schedule/14/part/VI",
    "retrieved_at": "2026-10-29T11:00:37.363248+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}