Income Tax Act 1805

Commissioners to adjust Times of Payment if the appointed Days are elapsed, and Sums to be paid not less than the Amount of Two Instalments on each Day.

CXCVIII. And be it further enacted, That if it shall happen that this Act cannot be executed previous to the Time appointed for the Payment of the first or any subsequent Instalment of the said last mentioned Duties, or within the Year of Assessment, it shall be lawful for the Commissioners for general Purposes, who shall have made or allowed any Assessment after the Period appointed for any such Payment, which they are hereby declared to be competent to do whenever the same shall be necessary, to settle and adjust at what Time and in what Proportions the Instalment or Instalments of which the Time or Times for Payment shall then have elapsed, shall be paid, in such Manner as to them shall appear just and reasonable, Regard being had to the Number of Days appointed for the Payment of Instalments then to come (if any) in the Year of making the Assessment; provided, that on or before every Quarterly Day of Payment as herein mentioned, after the making such Assessment, in the same or any subsequent Year, the said Commissioners shall direct at least the Amount of Two Quarterly Payments to be made, until all Arrears, either for that or any former or subsequent Year, shall have been completed.