Specimens of Series of Documents Destroyed

IR 900

1873-1977

This series consists of groups of records that are representative of series of documents destroyed, and they fall into groups. The first contains representative files of the Insurance and Companies Department of the Board of Trade in connection with the business and private chattels' compensation schemes under the War Damage Acts 1941 to 1943. These were originally in BT 228 and IR 33-IR 39

The second group of records consists of files of the Tithe Redemption Office dealing with payments in respect of railway land and land acquired for trunk road and motorway schemes, together with a variety of files of the Office and its predecessors concerning tithe redemption work generally. These were transferred from TITH.

) and

See also IR 33

Records of the Tithe Commissioners ( TITH IR 18

Public Record(s)

English

• Board of Agriculture, 1889-1903
• Board of Agriculture and Fisheries, 1903-1919
• Board of Inland Revenue, Tithe Redemption Office, 1960-1976
• Board of Trade, Insurance and Companies Department, 1941-1970
• Land Commissioners for England, 1882-1889
• Ministry of Agriculture and Fisheries, 1919-1955
• Tithe Commissioners, 1836-1882
• Tithe Redemption Commission, 1936-1960

111 files and volumes

Subject to 30 year closure unless otherwise stated

Topics

Railways

Trade and commerce

Tithes

The war damage compensation scheme was introduced during the Second World War (1939-1945) and the War Damage Commission was constituted under the War Damage Act 1941 to make payments in respect of damage as a result of the war. Under the War Damage Act 1964 the War Damage Commission was dissolved on 1 October 1964 and most of its functions were transferred to the Commissioners of Inland Revenue. Under part 2 of the War Damage Act 1943 the Board of Trade operated two insurance schemes: the Business Scheme for business goods and the Private Chattels Scheme for private goods.

The Tithe Act 1836 provided for the substitution of tithe rent-charges for the payment of tithes in kind. These rent-charges were similar to the corn rents already payable in many parishes under the authority of a local Enclosure Act. The difference between tithe rent charges and corn-rent was that the former were not subject to local variation, but were based on the price of corn calculated on a septennial average of the whole country. Existing corn rents were unaffected and continued to be paid according to the provision of the local acts which created them.

The Tithe Act 1936 extinguished tithe rent-charge and extraordinary tithe rent-charges and compensated the owners thereof out of a new Government Stock (3% Redemption Stock 1986-96) serviced as to sinking fund and interest by new terminable 'redemption annuities'. The Tithe Redemption Commission, constituted under the 1936 Act, was responsible for determining, apportioning, collecting and managing the annuities which were to be payable for 60 years until 1996. Responsibility for tithe work was transferred to the Board of Inland Revenue on 1 April 1960 under the Tithe Redemption Commission Order 1959. Section 56, Finance Act 1977 provided for tithe redemption annuities to be extinguished from 2 October 1977.