HC Deb 15 February 1911 vol 21 cc1056-7

asked if it is the practice of the Board of Inland Revenue to charge Income Tax upon woods, both under Schedule A and Schedule B; and, if so, what is the income from timber on which an occupier is charged who may not cut down a tree?


In accordance with the provision of the Income Tax Act, 1842. Sections 60 and 63, "Woodlands"' have been consistently charged to Income Tax, Schedules A and B, and the assessments are made by the District Commissioners of Taxes. Unlike the charges under Schedules C, D, and E, which are assessed on profits, the charge under Schedule A is made in respect of "Property" in the woodlands, and under Schedule B in respect of their "occupation."

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