Income Tax Act 1805

Trust Property in the Court of Chancery.

C. And be it further enacted, That the Receiver or Receivers appointed by the Court of Chancery, or by any other Court in, Great Britain, having the Direction and Controul of any Property in respect whereof a Duty is charged as last mentioned, whether the Title to such Property shall be uncertain or not, or subject to any Contingency or not, or be depending, or be not ascertained by reason of any Dispute or other Cause, shall be chargeable to the said Duties, in like Manner and to the like Amount as would be charged if the said Property was not under the Direction and Controul of such Court, and the Title thereto was certain, and not subject to any Contingency whatever; and every such Receiver shall be answerable for doing all such Matters and Things as shall be required to be done by virtue of this Act, in order to the assessing the Duties granted by this Act, and paying the same