# Land Tax Act 1698, Section LXII: No Person liable to Pound Rate, whose Lands are under 20s.


Provided That no Person shall be charged with or lyable to the Pound Rate imposed by this Act upon Lands Tenements or Hereditaments whose Lands Tenements or Hereditaments are not of the Yearly Value of Twenty Shillings in the whole

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Source: https://www.legislation.gov.uk/aep/Will3/10/9/section/LXII (the official version)
Page: https://openlegislation.uk/land-tax-act-1698/section-LXII
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.