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Penalty on Persons not allowing Deductions for Annuities and Interest.
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CXCIII. And be it further enacted, That if any Person shall refuse to allow any Deduction authorized to be made by this Act out of any Rent or other annual Payment mentioned in the Ninth and Tenth Rules of Schedule (A.) or out of any Annuity, yearly Interest of Money, or other annual Payment mentioned in the preceding Clause, according to the Directions of this Act, or shall accept any Rent, Annuity, yearly Interest of Money, or other annual Payment aforesaid, without such Deduction being made, every such Person shall Forfeit the Sum of Fifty Pounds, and shall be liable to be charged for such Payment at Treble the Rate of Duty contained in this Act.
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