Income Tax Act 1918
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Long titleAn Act to Consolidate the Enactments relating to Income Tax.
Citation8 & 9 Geo. 5. c. 40
Territorial extentUnited Kingdom
Royal assent8 August 1918
| Act of Parliament | |
.svg) | |
| Long title | An Act to Consolidate the Enactments relating to Income Tax. |
|---|---|
| Citation | 8 & 9 Geo. 5. c. 40 |
| Territorial extent | United Kingdom |
| Dates | |
| Royal assent | 8 August 1918 |
| Commencement | 6 April 1919[b] |
| Repealed | 6 April 1952 |
| Other legislation | |
| Amends | See § Repealed enactments |
| Repeals/revokes | See § Repealed enactments |
| Amended by | |
| Repealed by | Income Tax Act 1952 |
Status: Repealed | |
| Text of statute as originally enacted | |
The Income Tax Act 1918 (8 & 9 Geo. 5. c. 40) was an act of the Parliament of the United Kingdom that consolidated enactments relating to income tax in the United Kingdom.[1]
Repealed enactments
Section 238 of the act repealed 52 enactments, listed in the seventh schedule to the act.[2]
| Citation | Short title | Extent of repeal |
|---|---|---|
| 5 & 6 Vict. c. 35 | Income Tax Act 1842 | The whole act. |
| 5 & 6 Vict. c. 37 | Land Tax Act 1842 | Sections three, four and five, so far as they relate to income tax. |
| 5 & 6 Vict. c. 80 | Income Tax (Foreign Dividends) Act 1842 | The whole act. |
| 16 & 17 Vict. c. 34 | Income Tax Act 1853 | The whole act. |
| 16 & 17 Vict. c. 91 | Income Tax (Insurance) Act 1853 | The whole act. |
| 17 & 18 Vict. c. 24 | Income Tax Act 1854 | The whole act. |
| 18 & 19 Vict. c. 35 | Income Tax (Insurance) Act 1855 | The whole act. |
| 19 & 20 Vict. c. 80 | Taxes Act 1856 | The whole act. |
| 22 & 23 Vict. c. 18 | Income Tax Act 1859 | The whole act. |
| 23 & 24 Vict. c. 14 | Income Tax Act 1860 | The whole act. |
| 24 & 25 Vict. c. 91 | Revenue (No. 2) Act 1861 | Section thirty-six. |
| 26 & 27 Vict. c. 33 | Revenue Act 1863 | Section twenty-two. |
| 27 & 28 Vict. c. 18 | Revenue (No. 1) Act 1864 | Section fifteen. |
| 29 & 30 Vict. c. 36 | Revenue Act 1866 | The whole act. |
| 31 & 32 Vict. c. 28 | Revenue Act 1868 | The whole act. |
| 35 & 36 Vict. c. 82 | Income Tax (Public Offices) Act 1872 | The whole act. |
| 39 & 40 Vict. c. 16 | Customs and Inland Revenue Act 1876 | Section eight. |
| 41 & 42 Vict. c. 15 | Customs and Inland Revenue Act 1878 | Section twelve. Section sixteen so far as it relates to income tax. |
| 42 & 43 Vict. c. 21 | Customs and Inland Revenue Act 1879 | Section eighteen. |
| 43 & 44 Vict. c. 19 | Taxes Management Act 1880 | The whole act so far as it relates to income tax. |
| 44 & 45 Vict. c. 12 | Customs and Inland Revenue Act 1881 | Section twenty-three so far as it relates to income tax. |
| 46 & 47 Vict. c. 55 | Revenue Act 1883 | Section twelve so far as it relates to income tax. |
| 47 & 48 Vict. c. 62 | Revenue Act 1884 | Sections six and seven so far as they relate to income tax. |
| 48 & 49 Vict. c. 51 | Customs and Inland Revenue Act 1885 | Sections twenty-five and twenty-six. |
| 50 & 51 Vict. c. 15 | Customs and Inland Revenue Act 1887 | Section eighteen. |
| 51 & 52 Vict. c. 8 | Customs and Inland Revenue Act 1888 | Section twenty-four. |
| 52 & 53 Vict. c. 42 | Revenue Act 1889 | Sections ten and twelve. Sections thirteen and fourteen so far as they relate to income tax. |
| 53 & 54 Vict. c. 8 | Customs and Inland Revenue Act 1890 | Sections twenty-three, twenty-four and thirty. Sections twenty-seven and twenty-eight so far as they relate to income tax. |
| 54 & 55 Vict. c. 13 | Taxes (Regulation of Remuneration) Act 1891 | The whole act so far as it relates to income tax. |
| 56 & 57 Vict. c. 2 | Trades Union (Provident Funds) Act 1893 | The whole act. |
| 56 & 57 Vict. c. 7 | Customs and Inland Revenue Act 1893 | Section seven. |
| 56 & 57 Vict. c. 39 | Industrial and Provident Societies Act 1893 | Section twenty-four. |
| 57 & 58 Vict. c. 30 | Finance Act 1894 | Sections thirty-four, thirty-five and thirty-six. |
| 59 & 60 Vict. c. 28 | Finance Act 1896 | Sections twenty-six, twenty-seven and twenty-eight. Section thirty so far as it relates to income tax. |
| 60 & 61 Vict. c. 24 | Finance Act 1897 | Section five. |
| 61 & 62 Vict. c. 10 | Finance Act 1898 | Sections eight, nine, ten and eleven. |
| 3 Edw. 7. c. 46 | Revenue Act 1903 | Sections ten and thirteen. |
| 4 Edw. 7. c. 7 | Finance Act 1904 | Sections eight and nine. |
| 6 Edw. 7. c. 20 | Revenue Act 1906 | Section eleven. |
| 7 Edw. 7. c. 13 | Finance Act 1907 | Sections nineteen, twenty, twenty-one, twenty-two, twenty-three subsection (1), twenty-four, twenty-five, twenty-six, twenty-seven, and twenty-eight. |
| 10 Edw. 7. c. 8 | Finance (1909–10) Act 1910 | Sections sixty-six, sixty-seven, sixty-eight, sixty-nine, seventy, seventy-one, and seventy-two. |
| 1 Geo. 5. c. 2 | Revenue Act 1911 | Sections twelve, thirteen and fourteen. |
| 2 & 3 Geo. 5. c. 8 | Finance Act 1912 | Sections six and seven. |
| 3 & 4 Geo. 5. c. 30 | Finance Act 1913 | Section three. |
| 4 & 5 Geo. 5. c. 10 | Finance Act 1914 | Sections three, four, five, seven, eight, nine, ten and eleven. |
| 5 Geo. 5. c. 7 | Finance Act 1914 (Session 2) | Section thirteen. |
| 5 & 6 Geo. 5. c. 62 | Finance Act 1915 | Sections eleven, twelve, thirteen, fourteen, fifteen, sixteen, seventeen, eighteen, nineteen, twenty, twenty-one, twenty-two, twenty-three and twenty-eight subsection (1). |
| 5 & 6 Geo. 5. c. 89 | Finance (No. 2) Act 1915 | Section twenty-one except subsection (5). Sections twenty-two, twenty-three, twenty-four, twenty-five, twenty-six, twenty-seven, twenty-eight, twenty-nine, thirty, thirty-one, thirty-two, thirty-three, thirty-four, thirty-five, thirty-six, and thirty-seven. |
| 5 & 6 Geo. 5. c. 93 | War Loan (Supplemental Provisions) Act 1915 | Section three. |
| 6 & 7 Geo. 5. c. 24 | Finance Act 1916 | Sections twenty-five, twenty-six, twenty-seven, twenty-eight, twenty-nine, thirty, thirty-one, thirty-two, thirty-three, thirty-four, thirty-five, thirty-six, thirty-seven, thirty-eight, thirty-nine, forty, forty-two, forty-three, forty-four except subsection (1), fifty-three and sixty-four. |
| 7 & 8 Geo. 5. c. 31 | Finance Act 1917 | Sections eleven, twelve, thirteen, fourteen, fifteen, sixteen, seventeen, eighteen and nineteen. |
| 8 & 9 Geo. 5. c. 15 | Finance Act 1918 | Subsection (2) of section eighteen; sections twenty-one, twenty-three, twenty-four, twenty-five, twenty-six, twenty-seven, twenty-eight, twenty-nine, thirty, thirty-one, and thirty-two, thirty-three so far as it relates to income tax, and forty; and in section forty-one the words from "and section forty-two" to "that section." |
Subsequent developments
The whole act was repealed by section 527(1) of, and part I of the twenty-fifth schedule to, the Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2. c. 10), which came into force on 6 April 1952.[3]
