- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
In this Act, unless the context otherwise requires,—
" Inland Revenue " means the revenue of the United Kingdom collected or imposed as stamp duties, taxes, and duties of excise, and placed under the care and management of the Commissioners, and any part thereof :
" Commissioner " means Commissioner of inland revenue:
" Accountant General " means Accountant and Comptroller General of inland revenue :
" Receiver General " means Receiver General of inland revenue:
" Collector " means Collector of inland revenue :
" Officer " means Officer of inland revenue:
" Goods " includes commodities and chattels :
" Prescribed " means prescribed by the Commissioners:
" High Court " means, as respects Scotland, the Court of Session sitting as the Court of Exchequer;
" Plaintiff " and " defendant " include, as respects Scotland, pursuer and defender respectively.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: