Thursday, 12 July 2012

Income Tax Acts (1799-1952)

The older UK Income Tax Acts are not that easy to find online, but these links work as at the date of posting.  No joy on 1918 yet.

Income Tax Act 1799
Income Tax Act 1803 (at p. 1012)
Income Tax Act 1842
Income Tax Act 1952


  1. I have found the Income Tax Act 1952 at
    Other legislation seems to be there too but I have only just found the site.
    Your other links are very useful.
    Alan O'Brien

  2. The ITA 1952 as originally enacted is also on the main UK Parliamentary website:

    The ITA 1918 is on the hathi trust website mentioned in my previous post.

    I also recommend the Alsatia website which has links to various online editions of a wide range of UK statutes:

  3. Not an online source but worth noting that, as a last resort, the National Archives at Kew in London has a complete set of English and British statutes in its library, as well as much other material. I found, for example, complete Land Tax Acts that are generally missing from the editions available on the web. You can search the library catalogue online. The library is now freely accessible without a Reader's Ticket.

  4. Many thanks indeed for these comments, especially Alsatia which I'd never heard of before. I'll cross-post to our new blog ( to increase awareness.

  5. This is excellent. Thanks Dominic and 'Third Google Account' for all of these useful resources.

  6. I noticed recently that the UK legislation website has some early Finance Acts (eg Customs & Revenue Act 1879) while the equivalent Irish Republic legislation website has some missing from the UK site; that is, UK Finance Acts for pre independence days eg FA 1903:

  7. Yes, had forgotten that, thanks!

  8. Much case law is only available from subscription websites but there is an Australian site which has a good deal of material available for free. In particular English cases from 1220 to 26 June 1873 are on the site. I don't know whether this a complete set but I have always found whatever I looked for:
    Oddly the "help" about the coverage of the site does not mention the English cases 1220 - 1873. They were upload in 2008 and I wonder if they have been overlooked? I would have thought there are copyright issues. Still they are there at present. There is evidently much world case and statute law on the site but I have not plumbed the depths:

  9. Wikipedia has lists of acts of Parliament from Magna Carta to the present and, in the footnotes at the bottom of each page, links to copies of the acts. These are not complete but large numbers are there. Search Google for "lists of acts of Parliament".

  10. I mentioned above the hathi trust website. This has a 1902 copy of "The acts relating to the income tax" by Stephen Dowell. This has, amongst other things, the Taxes Management Act 1880 which I have so far been unable to find elsewhere.