Income Tax Act 1842

United Kingdom legislation
Income Tax Act 1842
Act of Parliament
Long titleAn Act for granting to Her Majesty Duties on Profits arising from Property, Professions, Trades and Offices, until the Sixth Day of April, One thousand eight hundred and forty-five.
Citation5 & 6 Vict. c. 35

The Income Tax Act 1842[1] (5 & 6 Vict. c. 35) was an Act of the Parliament of the United Kingdom, passed under the government of Robert Peel, which re-introduced an income tax in Britain, at the rate of 7 pence (2.9%, there then being 240 pence in the pound) in the pound on all annual incomes greater than £150. It was the first imposition of income tax in Britain outside of wartime. Although promoted as a temporary measure, income tax has been levied continually in Britain ever since. In its detail, the Act of 1842 was substantially similar to the Income Tax Act 1803 introduced by Henry Addington during the Napoleonic Wars.

See also

References

  1. ^ The citation of this Act by this short title was authorised by the Short Titles Act 1896, section 1 and the first schedule. Due to the repeal of those provisions it is now authorised by section 19(2) of the Interpretation Act 1978.

External links

  • John Paget, The Income Tax Act, 5 & 6 Vict. c. 35, with a practical and explanatory introduction and index, 1842, title page, act
  • The Creators of the Modern Income Tax
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