HC Deb 16 July 1914 vol 64 cc2257-71

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. PRETYMAN

On 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- 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 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 GEORGE

On 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. 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. PRETYMAN

I 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 GEORGE

Yes.

Mr. PRETYMAN

I 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. BOOTH

I 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. PRETYMAN

There is no suggestion that we should. The increase would cover town and country alike.

Mr. BOOTH

I 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."

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.

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."]

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.
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