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Definitions and construction.
38 Geo. 3. c. 5.
5 & 6 Vict. c. 35.
38 Geo. 3. c. 5. 42 Geo. 3. c. 116.
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35. In this Part of this Act, unless the context otherwise requires—
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The expression “land subject to land tax” includes all the property specified in section four of the Land Tax Act, 1797, which is not exonerated from land tax:
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The expression “unredeemed quota of the land tax” means the part of the land tax charged against a land tax parish under the Land Tax Acts, which for the time being remains payable:
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The expression “land tax parish” means any parish, township, tithing, precinct, or place, for which a separate assessment of land tax is for the time being made:
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The expression “annual value” means annual value by determination of the General Commissioners of Income Tax for the purpose of Schedule A. in the Income Tax Act, 1842, or in the case of any land subject to land tax, the annual value of which is not so determined, means annual value as determined by those Commissioners for the purposes of this Part of this Act on the like basis as if it were determined for the purpose of Schedule A.:
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The expression “owner” in relation to any land means any person entitled under the Land Tax Acts to redeem the land tax assessed on that land:
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The expression “Land Tax Acts” means the Land Tax Act, 1797, and the Land Tax Redemption Act, 1802, and the enactments amending those Acts:
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Other expressions have the same meaning as in the Land Tax Acts.
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