Land Duty Reassessment Records
This record is held by Nottinghamshire Archives
|Title:||Land Duty Reassessment Records|
SO/IN/2 Reassessment 'Field' books
SO/IN/3 Reassessment 'Note' books
|Held by:||Nottinghamshire Archives, not available at The National Archives|
|Administrative / biographical background:||
The assessment of the duties of land by the Inland Revenue under the provisions of the Finance Act (1909-10) 1910 was repealed after opposition by section 57.1 of the Finance Act, 1920.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.