Income Tax Act 1918

Income Tax Act 1918[a]
Act of Parliament
Parliament of the United Kingdom
Long titleAn Act to Consolidate the Enactments relating to Income Tax.
Citation8 & 9 Geo. 5. c. 40
Territorial extent United Kingdom
Dates
Royal assent8 August 1918
Commencement6 April 1919[b]
Repealed6 April 1952
Other legislation
AmendsSee § Repealed enactments
Repeals/revokesSee § Repealed enactments
Amended by
  • Administration of Justice (Miscellaneous Provisions) Act 1933
Repealed byIncome Tax Act 1952
Status: Repealed
Text of statute as originally enacted

The Income Tax Act 1918 (8 & 9 Geo. 5. c. 40) was an act of the Parliament of the United Kingdom that consolidated enactments relating to income tax in the United Kingdom.[1]

Provisions

Repealed enactments

Section 238 of the act repealed 52 enactments, listed in the seventh schedule to the act.[2]

Citation Short title Extent of repeal
5 & 6 Vict. c. 35 Income Tax Act 1842 The whole act.
5 & 6 Vict. c. 37 Land Tax Act 1842 Sections three, four and five, so far as they relate to income tax.
5 & 6 Vict. c. 80 Income Tax (Foreign Dividends) Act 1842 The whole act.
16 & 17 Vict. c. 34 Income Tax Act 1853 The whole act.
16 & 17 Vict. c. 91 Income Tax (Insurance) Act 1853 The whole act.
17 & 18 Vict. c. 24 Income Tax Act 1854 The whole act.
18 & 19 Vict. c. 35 Income Tax (Insurance) Act 1855 The whole act.
19 & 20 Vict. c. 80 Taxes Act 1856 The whole act.
22 & 23 Vict. c. 18 Income Tax Act 1859 The whole act.
23 & 24 Vict. c. 14 Income Tax Act 1860 The whole act.
24 & 25 Vict. c. 91 Revenue (No. 2) Act 1861 Section thirty-six.
26 & 27 Vict. c. 33 Revenue Act 1863 Section twenty-two.
27 & 28 Vict. c. 18 Revenue (No. 1) Act 1864 Section fifteen.
29 & 30 Vict. c. 36 Revenue Act 1866 The whole act.
31 & 32 Vict. c. 28 Revenue Act 1868 The whole act.
35 & 36 Vict. c. 82 Income Tax (Public Offices) Act 1872 The whole act.
39 & 40 Vict. c. 16 Customs and Inland Revenue Act 1876 Section eight.
41 & 42 Vict. c. 15 Customs and Inland Revenue Act 1878 Section twelve. Section sixteen so far as it relates to income tax.
42 & 43 Vict. c. 21 Customs and Inland Revenue Act 1879 Section eighteen.
43 & 44 Vict. c. 19 Taxes Management Act 1880 The whole act so far as it relates to income tax.
44 & 45 Vict. c. 12 Customs and Inland Revenue Act 1881 Section twenty-three so far as it relates to income tax.
46 & 47 Vict. c. 55 Revenue Act 1883 Section twelve so far as it relates to income tax.
47 & 48 Vict. c. 62 Revenue Act 1884 Sections six and seven so far as they relate to income tax.
48 & 49 Vict. c. 51 Customs and Inland Revenue Act 1885 Sections twenty-five and twenty-six.
50 & 51 Vict. c. 15 Customs and Inland Revenue Act 1887 Section eighteen.
51 & 52 Vict. c. 8 Customs and Inland Revenue Act 1888 Section twenty-four.
52 & 53 Vict. c. 42 Revenue Act 1889 Sections ten and twelve. Sections thirteen and fourteen so far as they relate to income tax.
53 & 54 Vict. c. 8 Customs and Inland Revenue Act 1890 Sections twenty-three, twenty-four and thirty. Sections twenty-seven and twenty-eight so far as they relate to income tax.
54 & 55 Vict. c. 13 Taxes (Regulation of Remuneration) Act 1891 The whole act so far as it relates to income tax.
56 & 57 Vict. c. 2 Trades Union (Provident Funds) Act 1893 The whole act.
56 & 57 Vict. c. 7 Customs and Inland Revenue Act 1893 Section seven.
56 & 57 Vict. c. 39 Industrial and Provident Societies Act 1893 Section twenty-four.
57 & 58 Vict. c. 30 Finance Act 1894 Sections thirty-four, thirty-five and thirty-six.
59 & 60 Vict. c. 28 Finance Act 1896 Sections twenty-six, twenty-seven and twenty-eight. Section thirty so far as it relates to income tax.
60 & 61 Vict. c. 24 Finance Act 1897 Section five.
61 & 62 Vict. c. 10 Finance Act 1898 Sections eight, nine, ten and eleven.
3 Edw. 7. c. 46 Revenue Act 1903 Sections ten and thirteen.
4 Edw. 7. c. 7 Finance Act 1904 Sections eight and nine.
6 Edw. 7. c. 20 Revenue Act 1906 Section eleven.
7 Edw. 7. c. 13 Finance Act 1907 Sections nineteen, twenty, twenty-one, twenty-two, twenty-three subsection (1), twenty-four, twenty-five, twenty-six, twenty-seven, and twenty-eight.
10 Edw. 7. c. 8 Finance (1909–10) Act 1910 Sections sixty-six, sixty-seven, sixty-eight, sixty-nine, seventy, seventy-one, and seventy-two.
1 Geo. 5. c. 2 Revenue Act 1911 Sections twelve, thirteen and fourteen.
2 & 3 Geo. 5. c. 8 Finance Act 1912 Sections six and seven.
3 & 4 Geo. 5. c. 30 Finance Act 1913 Section three.
4 & 5 Geo. 5. c. 10 Finance Act 1914 Sections three, four, five, seven, eight, nine, ten and eleven.
5 Geo. 5. c. 7 Finance Act 1914 (Session 2) Section thirteen.
5 & 6 Geo. 5. c. 62 Finance Act 1915 Sections eleven, twelve, thirteen, fourteen, fifteen, sixteen, seventeen, eighteen, nineteen, twenty, twenty-one, twenty-two, twenty-three and twenty-eight subsection (1).
5 & 6 Geo. 5. c. 89 Finance (No. 2) Act 1915 Section twenty-one except subsection (5). Sections twenty-two, twenty-three, twenty-four, twenty-five, twenty-six, twenty-seven, twenty-eight, twenty-nine, thirty, thirty-one, thirty-two, thirty-three, thirty-four, thirty-five, thirty-six, and thirty-seven.
5 & 6 Geo. 5. c. 93 War Loan (Supplemental Provisions) Act 1915 Section three.
6 & 7 Geo. 5. c. 24 Finance Act 1916 Sections twenty-five, twenty-six, twenty-seven, twenty-eight, twenty-nine, thirty, thirty-one, thirty-two, thirty-three, thirty-four, thirty-five, thirty-six, thirty-seven, thirty-eight, thirty-nine, forty, forty-two, forty-three, forty-four except subsection (1), fifty-three and sixty-four.
7 & 8 Geo. 5. c. 31 Finance Act 1917 Sections eleven, twelve, thirteen, fourteen, fifteen, sixteen, seventeen, eighteen and nineteen.
8 & 9 Geo. 5. c. 15 Finance Act 1918 Subsection (2) of section eighteen; sections twenty-one, twenty-three, twenty-four, twenty-five, twenty-six, twenty-seven, twenty-eight, twenty-nine, thirty, thirty-one, and thirty-two, thirty-three so far as it relates to income tax, and forty; and in section forty-one the words from "and section forty-two" to "that section."

Subsequent developments

The whole act was repealed by section 527(1) of, and part I of the twenty-fifth schedule to, the Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2. c. 10), which came into force on 6 April 1952.[3]

Notes

  1. ^ Section 239(1).
  2. ^ Section 239(2).

References

  1. ^ "[R]Income Tax Act 1918 | LexisNexis". www.lexisnexis.co.uk. Retrieved 17 March 2026.
  2. ^ "Income Tax Act 1918", legislation.gov.uk, The National Archives, Geo5/8-9 c. 40
  3. ^ "Income Tax Act 1952", legislation.gov.uk, The National Archives, Geo6and1Eliz2/15-16 c. 10
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