Fonds
Land Duty Reassessment Records
Catalogue reference: SO IN
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This record is about the Land Duty Reassessment Records.
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Full description and record details
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Reference (The unique identifier to the record described, used to order and refer to it)
- SO IN
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Title (The name of the record)
- Land Duty Reassessment Records
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Description (What the record is about)
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SO/IN/2 Reassessment 'Field' books
SO/IN/3 Reassessment 'Note' books
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Held by (Who holds the record)
- Nottinghamshire Archives
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Language (The language of the record)
- English
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Creator(s) (The creator of the record)
- <corpname>Board of Inland Revenue</corpname>
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Administrative / biographical background (Historical or biographical information about the creator of the record and the context of its creation)
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The assessment of the duties of land by the Inland Revenue under the provisions of the Finance Act (1909-10) 1910 was repealed after opposition by section 57.1 of the Finance Act, 1920.
It appears, however, that some Local Authorities continued to use the earlier assessment as the basis of reassessments for rating purposes. The two classes of records below would then have been transferred to the Inland Revenue, along with the responsibility for rating from local authorities, in 1948 under the terms of the Local Government Act of that year.
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Record URL
- https://beta.nationalarchives.gov.uk/catalogue/id/884e76ac-4e35-4634-9113-3bffd16069d6/
Catalogue hierarchy
This record is held at Nottinghamshire Archives
You are currently looking at the fonds: SO IN
Land Duty Reassessment Records