{
  "url": "https://openlegislation.uk/taxation-act-1640/section-XXII",
  "json_url": "https://openlegislation.uk/taxation-act-1640/section-XXII.json",
  "legislation": "aep/Cha1/16/2",
  "legislation_title": "Taxation Act 1640",
  "legislation_url": "https://openlegislation.uk/taxation-act-1640",
  "path": "section/XXII",
  "kind": "section",
  "number": "XXII",
  "heading": "Alien or Denizen assigning his Lands, &c. to his Child with Intent to defraud the Subsidy, such Child chargeable as an Alien.",
  "text": "Provided neverthelesse and be it enacted by the authority aforesaid that if any Alien or Stranger born denizen or not denizen and dwelling and inhabiting within this Realme of England shall assigne and convey over unto any his or theire Child or Children borne within the said Realm of England his or theire Lands Tenements Goods or Chattels to the intent thereby to defraud or safeguard themselves of and from the payment of the Subsidies aforesaid or any part thereof that then all and every such Child and Children soe being seized of any such Lands & Tenements or possessed of any such Goods or Chattels shall be charged & chargeable to and with the payment of double the said Subsidies for the Lands Tenements Goods and Chattels at the said rates and values as Aliens and Strangers Denizens or not Denizens are before limited and appointed to pay. Provided alwaies that the said Grant of and for the Subsidies aforesaid or any Clause matter or thing whatsoever therein contained shall not in anywise extend or be construed to extend to charge the Shire or County of Northumberland the Towne Borough or County of Newcastle upon Tyne the Towne or Borough of Barwick upon Tweede or unto the Bishopprick of Duresme or Countie Palatine of Duresme or any Parts or Places within them or any of them or any the resiants or inhabitants thereof but that the said Shire and County of Northumberland the Towne Borough and County of Newcastle upon Tyne the said Towne or Borough of Barwick and the Bishopprick and County Palatine of Duresme and alsoe all and every the resiants and inhabitants of and within them and every of them respectively be and shall be of and from the said Grant and payment of the said Subsidies and every part thereof cleerely acquitted & discharged any matter or whatsoever thing in this present Act had or made to the contrary notwithstanding.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/aep/Cha1/16/2/section/XXII",
    "retrieved_at": "2026-10-29T20:43:51.278804+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."
}