Income Tax Act 1805

Apportioning Abatement equally on Persons chargeable by several Schedules.

CLXXXI. And, in order that such Exemption or Allowances, as may be claimed in respect of any Assessment or Assessments, made at the Rate of Duty, as expressed in Schedule (B.) may be estimated in a just Proportion to the other Duties charged by the other Schedules contained in this Act, be it further enacted, That for the Purposes of granting such Exemptions or Allowances, the Income arising from the Occupation of Lands of Tenements, if in England, wales, or Berwick-upon-Tweed, shall be estimated at Three Fourths of the annual Value thereof, and if in Scotland, at One Half of such annual Value; and after such Estimate, such Person shall be entitled to such Exemption as aforesaid, or to such Allowances as will reduce the Payment on the Whole of his, her, or their Income respectively, in the Proportions stated in the foregoing Table.