§ The limit of allowance in respect of repairs under Section 35 (b) of The Finance Act, 1894, shall be increased from one-sixth to one-fourth part of the annual value referred to in that Section.
§ Clause brought up, and read the first time.
§ Mr. PRETYMANOn behalf of my hon. Friend (Mr. Peto) I beg to move, "That the Clause be read a second time." The matter dealt with has been referred to before when the Chancellor of the Exchequer intimated his willingness to do something to meet this case. The allowance at present given for repairs and maintenance of agricultural property is one which under Clause 8 is now unchanged, and it enables the owner to deduct any amount properly spent on re- 2258 pairs and maintenance in the assessment for Income Tax. The limit of the value of a house which can be included under that assessment is £8. That limit is too low, because of the increased cost of building and other reasons which are present to the mind of every hon. Member of the Committee. Houses are more costly to build than they were. The basis of rating is not what a house is let on, but what it might reasonably be expected to let at from year to year. Therefore we have suggested that the limit should be extended. There is also a grievance in the case of small property in towns. What we suggest for the consideration of the Chancellor of the Exchequer is that the £8 limit should be increased to £12, which would affect practically only agricultural property, although there is no express limitation to define the difference between rural and urban property. There is also a very considerable hardship in the case of small urban property if the deduction is still limited to the sixth, because now the requirements of sanitary authorities are much higher than they used to be. The cost of repairs, owing to the increased cost of labour and material, has also very largely increased, and the allowance of one-sixth is in no sense 2259 equivalent to the necessary expenditure of the owner of small-class property in an urban district who really does his duty in the matter of repairs and maintenance. We all desire to encourage the owners of small property in towns as well as in rural areas to keep their property in proper repair, and there is a very strong case urged outside the House for that allowance to be increased. I suggest that it should be increased from one-sixth to one-fourth. I have here figures which I could give showing that in specific cases owners of small house property in towns are paying 2s., 3s., and even 3s. 6d. Income Tax upon their real receipts, because their necessary expenditure upon maintenance and repairs is very greatly in excess of the allowance of one-sixth that is given. I make that suggestion, and I hope that the Chancellor of the Exchequer will see his way to meet it.
§ Mr. LLOYD GEORGEOn the actual terms of the Amendment I cannot see that it would be justifiable to increase the flat rate from one-sixth to one-fourth, because it would not discriminate between the property which is kept in good repair and the property upon which money is not being spent to keep it in decent and good condition. Therefore, I do not think that would be the proper way of dealing with the problem, which has been discussed once before in the course of this Debate. The same considerations were urged upon me last year, when I agreed with the hon. Gentleman, having regard to the cost of cottages, that £8 was inadequate and promised him that I would consider the possibility of raising the limit. We have come to the conclusion that it will be desirable to raise the limit from £8 to £12. That would certainly cover most cottages in the rural districts. [An HON. MEMBEB: "All!"] I am not yet so sure about that, but it would cover most of them. The question whether it would be desirable to draw a distinction between the limit in the town and the limit in the country is one which I should like further to consider. We propose, at any rate, on the Report stage, to put down an Amendment that will raise the limit of the flat rate for cottages from £8 to £12. That will undoubtedly be an improvement upon the present position, and it will be to that extent an encouragement to the owners of small property. That is our proposal, and I would suggest that the right hon. 2260 Gentleman should withdraw his Amendment, and the matter could be discussed on the Amendment the Government propose to put down upon the Report stage.
§ Mr. PRETYMANI shall be happy to assent to that. I am much obliged to the right hon. Gentleman for the concession of £12. Of course, it will apply to town as well as country?
§ Mr. LLOYD GEORGEYes.
§ Mr. PRETYMANI quite see the force of the right hon. Gentleman's argument, that if you increase the flat rate unduly, you are really giving no advantage to the man who does spend the money. I should be better satisfied if the £12 could be increased a little further without a flat rate. Perhaps the right hon. Gentleman will consider that before Report. I suggest we should put down on Report a Clause in which the £12 limit may be increased to £20. [A laugh.] Hon. Members who laugh cannot understand what it really means. It means that both in town and country for house property of less than £20 the owner shall be able to deduct from Income Tax assessment any sum which he is able to show had been necessarily and properly spent in maintenance, repairs and management. We do not ask for it above £20, because we do not think it necessary, and when you get to houses of higher value the one-sixth is probably a pretty fair allowance. £20 is the point where you begin the Inhabited House Duty. When you consider the very large increase that there is in the cost of labour and material and in the requirements of sanitary authorities, and the improved standard insisted upon for small property up and down the country, I think it will be obvious that the suggestion to extend it to £20 without a flat rate is not unreasonable.
§ Mr. BOOTHI had hoped that the suggestion made by the Chancellor of the Exchequer would not have been treated in this way, although I quite acknowledge that the hon. Member for Chelmsford received it in a proper spirit. The increase from £8 to £12 is a substantial concession, but to raise it from £12 to £20 would certainly, in country districts, carry it beyond the limits of cottages occupied by the working classes to those inhabited by the middle classes, and when you come to urban houses you cannot have a dividing line.
§ Mr. PRETYMANThere is no suggestion that we should. The increase would cover town and country alike.
§ Mr. BOOTHI was replying to an interruption by an hon. Friend near me. I think this proposal requires a little more consideration. If you stop at £12 you are still within the limits of working-class cottages, but when you go up to £20 you undoubtedly get to the middle-class houses. There is no doubt about that.
§ It being Eleven of the clock, the CHAIRMAN proceeded, pursuant to the Order of
| FIRST SCHEDULE. | |||||||
| Scale of Rates of Estate Duty. | |||||||
| Where the Principal Value of the Estate | Estate Duty shall be Payable at the Rate per Cent, of | ||||||
| £ | £ | ||||||
| Exceeds | 100 and does not exceed | 500 | … | … | … | … | 1 |
| Exceeds | 500 and does not exceed | 1,000 | … | … | … | … | 2 |
| Exceeds | 1,000 and does not exceed | 5,000 | … | … | … | … | 3 |
| Exceeds | 5,000 and does not exceed | 10,000 | … | … | … | … | 4 |
| Exceeds | 10,000 and does not exceed | 20,000 | … | … | … | … | 5 |
| Exceeds | 20,000 and does not exceed | 40,000 | … | … | … | … | 6 |
| Exceeds | 40,000 and does not exceed | 60,000 | … | … | … | … | 7 |
| Exceeds | 60,000 and does not exceed | 80,000 | … | … | … | … | 8 |
| Exceeds | 80,000 and does not exceed | 100,000 | … | … | … | … | 9 |
| Exceeds | 100,000 and does not exceed | 150,000 | … | … | … | … | 10 |
| Exceeds | 150,000 and does not exceed | 200,000 | … | … | … | … | 11 |
| Exceeds | 200,000 and does not exceed | 250,000 | … | … | … | … | 12 |
| Exceeds | 250,000 and does not exceed | 300,000 | … | … | … | … | 13 |
| Exceeds | 800,000 and does not exceed | 350,000 | … | … | … | … | 14 |
| Exceeds | 350,000 and does not exceed | 400,000 | … | … | … | … | 15 |
| Exceeds | 400,000 and does not exceed | 500,000 | … | … | … | … | 16 |
| Exceeds | 500,000 and does not exceed | 600,000 | … | … | … | … | 17 |
| Exceeds | 600,000 and does not exceed | 800,000 | … | … | … | … | 18 |
| Exceeds | 800,000 and does not exceed | 1,000,000 | … | … | … | … | 19 |
| Exceeds | 1,000,000 | … | … | … | … | 20 |
§ Question put, "That this be the First Schedule of the Bill."
2262§ the House of the 8th July, to put forthwith the Question already proposed from the Chair.
§ Question, "That the Clause be read a second time," put, and negatived.
§ The CHAIRMAN then proceeded, successively to put forthwith the Questions on any Amendments moved by the Government, of which notice had been given, and the Questions necessary to dispose of the business to be concluded at Eleven of the clock at this day's sitting.
§ The Committee divided: Ayes, 236; Noes,142.
2265| Division No. 180.] | AYES. | [11.0 p.m. |
| Abraham, William (Dublin, Harbour) | Booth, Frederick Handel | Chancellor, H. G. |
| Adamson, William | Bowerman, Charles W. | Clancy, John Joseph |
| Addison, Dr. C. | Boyle, Daniel (Mayo, North) | Clough, William |
| Ainsworth, John Stirling | Brady, Patrick Joseph | Clynes, John R. |
| Alden, Percy | Brocklehurst, William B. | Collins, Sir Stephen (Lambeth) |
| Allen, Arthur Acland (Dumbartonshire) | Bryce, J. Annan | Compton-Rickett, Rt. Hon. Sir J. |
| Allen, Rt. Hon. Charles P. (Stroud) | Buckmaster, Sir Stanley O. | Cornwall, Sir Edwin A. |
| Arnold, Sydney | Burns, Rt. Hon. John | Cowan, W. H. |
| Baker, Harold T. (Accrington) | Burt, Rt. Hon. Thomas | Craig, H. J. (Tynemouth) |
| Baker, Joseph Allen (Finsbury, E.) | Buxton, Noel (Norfolk, North) | Crooks, William |
| Barnes, George N. | Byles, Sir William Pollard | Crumley, Patrick |
| Barran, Sir John N. (Hawick Burghs) | Carr-Gomm, H. W. | Cullinan, John |
| Benn, W. W. (T. Hamlets, St. George) | Cawley, Sir Frederick (Prestwich) | Davies, Timothy (Lincs., Louth) |
| Boland, John Plus | Cawley, H. T. (Lancs, Heywood) | Dawes, James Arthur |
| Delany, William | Kennedy, Vincent Paul | Redmond, William (Clare, E.) |
| Denman, Hon. Richard Douglas | Kenyon, Barnet | Redmond, William Archer (Tyrone, E.) |
| Dickinson, Rt. Hon. Willoughby H. | Kilbride, Denis | Rendall, Athelstan |
| Dillon, John | King, J. | Richardson, Albion (Peckham) |
| Donelan, Captain A. | Lambert, Rt. Hon. G. (Devon,S.Molton) | Richardson, Thomas (Whitehaven) |
| Doris, William | Lambert, Richard (Wilts, Cricklade) | Roberts, Charles H. (Lincoln) |
| Duffy William J | Law, Hugh A. (Donegal, West) | Roberts, G. H. (Norwich) |
| Duncan, C. (Barrow-in-Furness) | Leach, Charles | Roberts, Sir J. H. (Denbighs) |
| Duncan, Sir J. Hastings (Yorks, Otley) | Lewis, Rt. Hon. John Herbert | Robertson, Sir G. Scott (Bradford) |
| Edwards, John Hugh (Glamorgan, Mid) | Low, Sir Frederick (Norwich) | Robertson, John M. (Tyneside) |
| Esmonde, Dr. John (Tipperary, N.) | Lundon, Thomas | Robinson, Sidney |
| Esmonde, Sir Thomas (Wexford, N.) | Lynch, Arthur Alfred | Roch, Walter F. (Pembroke) |
| Esslemont, George Birnie | Macdonald, J. Ramsay (Leicester) | Roche, Augustine (Louth) |
| Falconer, James | Macdonald, J. M. (Falkirk Burghs) | Roe, Sir Thomas |
| Farrell, James Patrick | McGhee, Richard | Rowlands, James |
| Fenwick, Rt. Hon. Charles | Maclean, Donald | Runciman, Rt. Hon. Sir Walter |
| Ffrench, Peter | MacNeill, J. G. Swift (Donegal, South) | Russell, Rt. Hon. Thomas W. |
| Field, William | MacVeagh, Jeremiah | Samuel, J. (Stockton-on-Tees) |
| Fitzgibbon, John | M'Curdy, C. A. | Scanlan, Thomas |
| Flavin, Michael Joseph | McKenna, Rt. Hon. Reginald | Scott, A. MacCallum (Glas., Bridgeton) |
| Gelder, Sir W. A. | M'Micking, Major Gilbert | Sheehy, David |
| George, Rt. Hon. D. Lloyd | Manfield, Harry | Sherwell, Arthur James |
| Ginnell, Laurence | Markham, Sir Arthur Basil | Simon, Rt. Hon. Sir John Allsebrook |
| Gladstone, W. G. C. | Marks, Sir George Croydon | Smith, Albert (Lancs., Clitheroe) |
| Glanville, Harold James | Marshall, Arthur Harold | Smith, H. B. Lees (Northampton) |
| Goddard, Sir Daniel Ford | Meagher, Michael | Spicer, Rt. Hon. Sir Albert |
| Goldstone, Frank | Meehan, Francis E. (Leitrim, N.) | Strauss, Edward A. (Southwark, West) |
| Grey, Rt. Hon. Sir Edward | Meehan, Patrick J. (Queen's Co., Leix) | Sutherland, John E. |
| Griffith, Rt. Hon. Ellis Jones | Millar, James Duncan | Sutton, John E. |
| Gwynn, Stephen Lucius (Galway) | Molloy, Michael | Taylor, Theodore C. (Radcliffe) |
| Hackett, John | Montagu, Hon. E. S. | Taylor, Thomas (Bolton) |
| Hall, F. (Yorks, Normanton) | Morgan, George Hay | Thomas, J, H. |
| Hancock, John George | Morison, Hector | Thorne, G. R. (Wolverhampton) |
| Harcourt, Rt. Hon. L. (Rossendale) | Muldoon, John | Thorne, William (West Ham) |
| Harcourt, Robert V. (Montrose) | Munro, Rt. Hon. Robert | Toulmin, Sir George |
| Hardie, J. Keir | Murray, Captain Hon. Arthur C. | Trevelyan, Charles Philips |
| Harmsworth, Cecil (Luton, Beds) | Neilson, Francis | Verney, Sir Harry |
| Harvey, A. G. C. (Rochdale) | Nolan, Joseph | Ward, John (Stoke-upon-Trent) |
| Harvey, T. E. (Leeds, West) | Nugent, Sir Walter Richard | Ward, W. Dudley (Southampton) |
| Haslam, Lewis (Monmouth) | Nuttall, Harry | Wardle, G. J. |
| Hayden, John Patrick | O'Brien, Patrick (Kilkenny) | Waring, Walter |
| Hayward, Evan | O'Connor, T. P. (Liverpool) | Wason, Rt. Hon. E. (Clackmannan) |
| Henderson, Arthur (Durham) | O'Doherty, Philip | Wason, John Cathcart (Orkney) |
| Henderson, J. M. (Aberdeen, W.) | O'Donnell, Thomas | Webb, H. |
| Henry, Sir Charles | O'Dowd, John | White, J. Dundas (Glasgow, Tradeston) |
| Herbert, General Sir Ivor (Mon., S.) | O'Kelly, Edward P. (Wicklow, W.) | White, Patrick (Meath, North) |
| Higham, John Sharp | O'Malley, William | Whitehouse, John Howard |
| Hobhouse, Rt. Hon. Charles E. H. | O'Neill, Dr. Charles (Armagh, S.) | Whittaker, Rt. Hon. Sir Thomas P. |
| Hodge, John | O'Shaughnessy, P. J. | Whyte, Alexander F. (Perth) |
| Hoggs, James Myles | O'Sullivan, Timothy | Wiles, Thomas |
| Hope, John Deans (Haddington) | Outhwaite, R. L. | Wilkie, Alexander |
| Hudson, Walter | Palmer, Godfrey Mark | Williams, Aneurin (Durham, N.W.) |
| Hughes, Spencer Leigh | Parker, James (Halifax) | Williams. Penry (Middlesbrough) |
| Illingworth, Percy H. | Parry, Thomas H. | Williamson, Sir Archibald |
| Jardine, Sir J. (Roxburgh) | Pearce, Robert (Staffs, Leek) | Wilson, Rt. Hon. J. W. (Worcs, N.) |
| John, Edward Thomas | Phillips, John (Longford, S.) | Wilson, W. T. (Westhoughton) |
| Johnson, W. | Pirie, Duncan Vernon | Winfrey, Sir Richard |
| Jones, Rt. Hon. Sir D. Brynmor (Sw'nsea) | Ponsonby, Arthur A. W. H. | Wing, Thomas Edward |
| Jones, Edgar (Merthyr Tydvil) | Pratt, J. W. | Yeo, Alfred William |
| Jones, Henry Haydn (Merioneth) | Price, C. E. (Edinburgh, Central) | Young, W. (Perthshire, East) |
| Jones, J. Towyn (Carmarthen, East) | Pringle, William M. R. | Yoxall, Sir James Henry |
| Jones, Leif (Notts, Rushcliffe) | Raffan, Peter Wilson | |
| Jones, William S. Glyn- (Stepney) | Rea, Rt. Hon. Russell (South Shields) | |
| Joyce, Michael | Rea, Walter Russell (Scarborough) | TELLERS FOR THE AYES.— |
| Kellaway, Frederick George | Reddy, Michael | Mr. Gulland and Mr. W. Jones. |
| Kelly, Edward | Redmond, John E. (Waterford) | |
| NOES. | ||
| Agg-Gardner, James Tynte | Benn, Arthur Shirley (Plymouth) | Cecil, Lord Hugh (Oxford Univ.) |
| Amery, L. C. M. S. | Benn, Ion Hamilton (Greenwich) | Cecil, Lord R. (Herts, Hitchin) |
| Archer-Shee, Major M. | Boyton, James | Clay, Captain H. H. Spender |
| Ashley, W. W. | Brassey, H. Leonard Campbell | Coates, Major Sir Edward Feetham |
| Astor, Waldorf | Bridgeman, William Clive | Courthope, George Loyd |
| Baird, John Lawrence | Burn, Colonel C. R. | Craig, Norman (Kent, Thanet) |
| Baker, Sir Randolt L. (Dorset, N.) | Butcher, John George | Craik, Sir Henry |
| Baldwin, Stanley | Campion, W. R. | Croft, H. P. |
| Banbury, Sir Fredrick George | Carlile, Sir Edward Hildred | Currie, George W. |
| Barlow, Montague (Salford, South) | Cassel, Felix | Denison-Pender, J. C. |
| Barnston, Harry | Cator, John | Dixon, C. H. |
| Bathurst, Hon. A. B. (Glouc., E.) | Cecil, Evelyn (Aston Manor) | Duke, Henry Edward |
| Du Pre, W. Baring | Law, Rt. Hon. A. Bonar (Bootle) | Scott, Sir S. (Marylebone, W.) |
| Eyres-Monsell, Bolton M. | Lawson Hon. H. (T. H'mts., Mile End) | Spear, Sir John Ward |
| Faber, Capt. W. V. (Hants, W.) | Lewisham, Viscount | Stanier, Beville |
| Falle, Bertram Godfray | Lloyd, George Butler (Shrewsbury) | Stanley, Hon. Arthur (Ormskirk) |
| Fell, Arthur | Locker-Lampson, O. (Ramsey) | Starkey, John Ralph |
| Fisher, Rt. Hon. W. Hayes | Lockwood, Rt. Hon. Lieut.-Col. A. R. | Staveley-Hill, Henry |
| Flannery, Sir J. Fortescue | Lowe, Sir F. W. (Birm., Edgbaston) | Stewart, Gershom |
| Fletcher, John Samuel | Lyttelton, Hon. J. c. | Strauss, Arthur (Paddington) |
| Forster, Henry William | Mackinder, Halford J. | Swift, Rigby |
| Ganzoni, Francis John C. | Macmaster, Donald | Sykes, Alan John (Ches., Knutsford) |
| Gardner, Ernest | Malcolm, Ian | Talbot, Lord Edmund |
| Gilmour, Captain J. | Mallaby-Deeley, Harry | Terrell, G. (Wilts, N.W.) |
| Goldman, C. S. | Mildmay, Francis Bingham | Terrell, Henry (Gloucester) |
| Goldsmith, Frank | Mount, William Arthur | Thomas-Stanford, Charles |
| Grant, J. A. | Neville, Reginald J. N. | Thomson, W. Mitchell- (Down, N.) |
| Greene, Walter Raymond | Newton, Harry Kottingham | Thynne, Lord Alexander |
| Gretton, John | Nicholson, William G. (Petersfield) | Touche, George Alexander |
| Guinness, Hon. Rupert (Essex, S.E.) | Nield, Herbert | Walrond, Hon. Lionel |
| Gwynne, R. S. (Sussex, Eastbourne) | Orde-Powlett, Hon. W. G. A. | Ward, A. S. (Herts, Watford) |
| Hall, Frederick (Dulwich) | Pease, Herbert Pike (Darlington) | Watson, Hon. W. |
| Hamilton, C. G. C. (Ches., Altrincham) | Peel, lieut.-Colonel R. F. | Weigall, Capt. A. G. |
| Harris, Henry Percy | Perkins, Walter Frank | Weston, Colonel J. W. |
| Henderson, Major H. (Berks, Abingdon) | Peto, Basil Edward | Wheler, Granville C. H. |
| Henderson, Sir A. (St. Geo., Han. Sq.) | Pollock, Ernest Murray | White, Major G. D. (Lancs., Southport) |
| Hills, John Waller | Pretyman, Ernest George | Wilson, Captain Leslie O. (Reading) |
| Hoare, S. J. G. | Pryce-Jones, Colonel E. | Wilson, Maj. Sir M. (Bethnal Green, S. W.) |
| Hohler, Gerald Fitzroy | Randles, Sir John S. | Wolmer Viscount |
| Hope, Major J. A. (Midlothian) | Ratcliff, R. F. | Wood, Hon. E. F. L. (Yorks, Ripon) |
| Horne, Edgar (Surrey, Guildford) | Rawlinson, John Frederick Peel | Wood, John (Stalybridge) |
| Horner, Andrew Long | Rees, Sir J. D. | Worthington Evans, L. |
| Hunt, Rowland | Ronaldshay, Earl of | Yate, Colonel C. E. |
| Hunter, Sir Charles Rodk. | Royds, Edmund | Younger, Sir George |
| Ingleby, Holcombe | Rutherford, Watson (L'pool, W. Derby) | |
| Jessel, Captain H. M. | Salter, Arthur Clavell | |
| Joynson-Hicks, William | Sanders, Robert Arthur | TELLERS FOR THE NOES.— |
| Kinloch-Cooke, Sir Clement | Sandys, G. J. | Mr. Bird and Mr. Hewins. |
| Lane-Fox, G. R. | Sassoon, Sir Philip |
Bill read a second time and committed.
§ Question, "That Schedules 2, 3 and 4 be Schedules to the Bill," put, and negatived.
| FIFTH SCHEDULE. | ||
| Enactments repealed. | ||
| Session and Chapter. | Short Title. | Statutes Repealed. |
| 39 & 40 Vict. c. 79. | The Elementary Education Act, 1876. | Section nineteen so far as unrepealed. |
| 51 & 52 Vict. c. 41. | The Local Government Act, 1888. | Subsections (1) and (2) of section twenty; sections twenty-one to twenty-seven |
| In section thirty-four the words from "and in particular shall" to "such payments applicable," and from "including those" to "police of the county," and paragraph (e) of subsection (1); paragraph (a) of subsection (1) of section forty-three. | ||
| 52 & 53 Vict, c. 50. | The Local Government (Scotland) Act, 1889. | Sections twenty to twenty-four. |
| 53 Vict. c. 8 | The Customs and Inland Revenue Act, 1890. | Section seven. |
| 53 & 54 Vict. c. 22. | The Education Code (1890) Act, 1890. | The whole Act, so far as unrepealed. |
| 53 & 54 Vict. c. 45. | The Police Act, 1890 | Section seventeen. |
| 53 & 54 Vict. c. 60. | The Local Taxation (Customs and Excise) Act, 1890. | The whole Act. |
| Session and Chapter. | Short Title. | Statutes Repealed. |
| 53 & 54 Vict. c. 67. | The Police (Scotland) Act, 1890. | Section seventeen. |
| 54 & 55 Vict. c. 56. | The Elementary Education Act, 1891. | The whole Act so far as unrepealed. |
| 54 & 55 Vict. c. 76. | The Public Health (London) Act, 1891. | Subsection (1) of section one hundred and eight from "and one half" to the end of the subsection. |
| 57 & 58 Vict. c. 30. | The Finance Act, 1894 | Subsections (1) and (4) of section five; section nineteen; subsection (4) of section twenty-one. |
| 57 & 58 Vict, c. 57. | The Diseases of Animals Act, 1894. | In section eighteen the words "not "exceeding one hundred and "forty thousand pounds in any "one year," and the proviso to subsection (1). |
| 59 & 60 Vict. c. 16. | The Agricultural Rates Act, 1896. | Sections two, four, and seven. |
| 59 & 60 Vict. c. 36. | The Locomotives on Highways Act, 1896. | Subsection (2) of section eight from "and shall in England" to the end of the subsection. |
| 59 & 60 Vict. c. 37. | The Agricultural Rates, Congested Districts, and Burgh Land Tax Relief (Scotland) Act, 1896. | Sections two, three, and four. |
| 60 Vict. c. 5. | The Voluntary Schools Act, 1897. | Section two. |
| 63 & 64 Vict. C. 53. | The Elementary Education Act, 1900. | Section one. |
| 2 Edw. 7. c. 42. | The Education Act, 1902 | Section ten and paragraph (1) of the Third Schedule from "and except that" to the end of the paragraph. |
| 7 Edw. 7. c 13. | The Finance Act, 1907 | Section seventeen. |
| 8 Edw. 7. c. 67. | The Children Act, 1908 | Section seventy-three and subsection (2) of section one hundred and ten. |
| 10 Edw. 7. c. 8. | The Finance (1909–10) Act, 1910. | Section fifty-four and the Second Schedule as respects persons dying after the fifteenth day of August, one thousand nine hundred and fourteen; section sixty-seven; in subsection (1) of section sixty-nine the words "not exceeding in "the case of land one-eighth and "in the case of houses one-twelfth "part of the duty of an amount "equal to the annual value." |
| 1 Geo. 5. c. 2. | The Revenue Act, 1911 | Section seventeen. |
| 1 & 2 Geo. 5. c. 49. | 1 The Small Landholders (Scotland) Act, 1911. | Paragraph (a) of section five. |
| 2 Geo. 5. c. 4. | The Metropolitan Police Act, 1912. | Proviso (a) of section one. |
| 3 & 4 Geo. 5. c. 19. | The Local Government (Adjustments) Act, 1913. | Paragraph (a) of subsection (1) of section one and Part I. of the schedule. |
| 3 & 4 Geo. 5. c. 28. | The Mental Deficiency Act, 1913. | Section forty-seven. |
| 3 & 4 Geo. 5. c. 38. | The Mental Deficiency and Lunacy (Scotland) Act, 1913. | Section thirty-seven. |
| Session and Chapter. | Short Title. | Statutes Repealed. |
| Government Amendments made: Leave out:— | ||
| 39 & 40 Vict. c. 79 | The Elementary Education Act, 1876. | Section nineteen so far as unrepealed. |
| 51 & 52 Vict, c. 41. | The Local Government Act, 1888. | Subsections (1) and (2) of section twenty; sections twenty-one to twenty-seven. |
| In section thirty-four the words from "and in particular shall" to "such payments applicable," and from "including those" to "police of the county," and paragraph (e) of subsection (1); paragraph (a) of subsection (1) of section forty-three. | ||
| 52 & 53 Vict. c. 50 | The Local Government (Scotland) Act, 1889. | Sections twenty to twenty-four. |
| 53 Vict. c. 8 | The Customs and Inland Revenue Act, 1890. | Section seven. |
| 53 & 54 Vict. c. 22 | The Education Code (1890) Act, 1890. | The whole Act, so far as unrepealed. |
| 53 & 54 Vict. c. 45 | The Police Act, 1890 … | Section seventeen. |
| 53 & 54 Vict. c. 60 | The Local Taxation (Customs and Excise) Act, 1890. | The whole Act. |
| 53 & 54 Vict. c. 67 | The Police (Scotland) Act, 1890. | Section seventeen. |
| 54 & 55 Vict. c. 56 | The Elementary Education Act, 1891. | The whole Act so far as unrepealed. |
| 54 & 55 Vict. c. 76 | The Public Health (London) Act, 1891. | Subsection (1) of section one hundred and eight from "and one half" to the end of the subsection. |
§ Leave out the words "section nine-teen" ["The Finance Act, 1894, Sub-sec-
§ Leave out—
| 57 & 58 Vict. c. 57 | The Diseases of Animals Act, 1894. | In section eighteen the words "not" exceeding one hundred and "forty thousand pounds in any "one year," and the proviso to subsection (1). |
| 59 & 60 Vict. c. 16 | The Agricultural Rates Act, 1896. | Sections two, four, and seven. |
| 59 & 60 Vict. c. 36 | The Locomotives on Highways Act, 1896. | Subsection (2) of section eight from "and shall in England" to the end of the subsection. |
| 59 &60 Vict. c. 37 | The Agricultural Rates, Congested Districts, and Burgh Land Tax Relief (Scotland) Act, 1896. | Sections two, three, and four. |
| 60 Vict. c. 5 | The Voluntary Schools Act, 1897. | Section two. |
| 63 & 64 Vict. c. 53 | The Elementary Education Act, 1900. | Section one. |
§ tion (1) and (4) of Section five; Section nineteen."]
2271| Session and Chapter. | Short Title. | Statutes Repealed. |
| 2 Edw. 7. c. 42 | The Education Act, 1902 | Section ten and paragraph (1) of the Third Schedule from "and except that" to the end of the paragraph. |
| 7 Edw. 7. c. 13 | The Finance Act, 1907 | Section seventeen. |
| S Edw. 7. c. 67 | The Children Act, 1908 | Section seventy-three and subsection (2) of section one hundred and ten. |
§ Leave out the word "seventeen" ["The Revenue Act, 1911, Section seventeen"],
§ Leave out&—
| 1 & 2 Geo. 5. c. 49. | The Small Landholders (Scotland) Act, 1911. | Paragraph (a) of section five. |
| 2 Geo. 5. c. 4 | The Metropolitan Police Act, 1912, | Proviso (a) of section one. |
| 3 & 4 Geo. 5. c. 19. | The Local Government (Adjustments Act, 1913, | Paragraph (a) of subsection (1) of section one and Part I. of the schedule. |
| 3 & 4 Geo. 5. c. 28. | The Mental Deficiency Act, 1913. | Section forty-seven. |
| 3 & 4 Geo. 5. c. 38. | The Mental Deficiency and Lunacy (Scotland) Act, 1913. | Section thirty-seven. |