Statute Law (Repeals) Bill 2012 Notes on the Bill Volume 4

October 2012

STATUTE LAW (REPEALS) BILL 2012

NOTES ON THE BILL

CONTENTS

VOLUME 4

Page

SCHEDULE 1 – REPEALS

PART 9 - RAILWAYS Group 2 – Rates and Charges 1179-1225 Group 3 – Miscellaneous 1226-1237

PART 10 - TAXATION AND PENSIONS 1238-1351 Group 1 – General Taxation 1238-1333 Group 2 – Scottish Local Taxation 1334-1349 Group 3 – Personal Accounts Delivery Authority 1350-1351

PART 11 - TURNPIKES 1352-1449 Introduction 1352-1354 Group 1 – Gloucestershire and Oxfordshire 1355-1361 Group 2 – Surrey 1362-1364 Group 3 – London to Holyhead 1365-1449

GROUP 2 - RATES AND CHARGES ______

Reference Extent of repeal or revocation ______

Liverpool, Crosby, and Southport Railway The whole Act. Amendment Act 1853 (16 & 17 Vict. c.ccxi)

Great Eastern Railway Company (Rates The whole Act. and Charges) Order Confirmation Act 1891 (54 & 55 Vict. c.ccxiv)

Great Northern Railway Company (Rates The whole Act. and Charges) Order Confirmation Act 1891 (54 & 55 Vict. c.ccxv)

London and South Western Railway The whole Act. Company (Rates and Charges) Order Confirmation Act 1891 (54 & 55 Vict. c.ccxvi)

London, Brighton, and South Coast Railway The whole Act Company (Rates and Charges) Order Confirmation Act 1891 (54 & 55 Vict. c.ccxvii)

London, Chatham, and Dover Railway The whole Act. Company (Rates and Charges) Order Confirmation Act 1891 (54 & 55 Vict. c.ccxviii)

Midland Railway Company (Rates and The whole Act. Charges) Order Confirmation Act 1891 (54 & 55 Vict. c.ccxix)

South-Eastern Railway Company (Rates The whole Act. and Charges) Order Confirmation Act 1891 (54 & 55 Vict. c.ccxx)

London and North Western Railway The whole Act. Company (Rates and Charges) Order Confirmation Act 1891 (54 & 55 Vict. c.ccxxi)

Great Western Railway Company The whole Act. (Rates and Charges) Order Confirmation Act 1891 (54 & 55 Vict. c.ccxxii)

Railway Rates and Charges, No. 1 (Abbotsbury The whole Act. Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.xxxix)

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Railway Rates and Charges, No. 2 (Brecon and The whole Act. Merthyr Tydfil Junction Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.xl)

Railway Rates and Charges, No. 3 (Cambrian The whole Act. Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.xli)

Railway Rates and Charges, No. 4 (Cleator The whole Act. and Workington Junction Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.xlii)

Railway Rates and Charges, No. 5 (East The whole Act. London Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.xliii)

Railway Rates and Charges, No. 6 (Festiniog The whole Act. Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.xliv)

Railway Rates and Charges, No. 7 (Furness The whole Act. Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.xlv)

Railway Rates and Charges, No. 8 (Hull, The whole Act. Barnsley, and West Riding Junction Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.xlvi)

Railway Rates and Charges, No. 9 (Isle of Wight The whole Act. Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.xlvii)

Railway Rates and Charges, No. 10 (Lancashire The whole Act. and Yorkshire Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.xlviii)

Railway Rates and Charges, No. 11 (London, The whole Act. Tilbury and Southend Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.xlix)

Railway Rates and Charges, No. 12 (Manchester, The whole Act. Sheffield, and Lincolnshire Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.l)

Railway Rates and Charges, No. 13 The whole Act. (Metropolitan Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.li)

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Railway Rates and Charges, No. 14 The whole Act. (Midland and South Western Junction Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.lii)

Railway Rates and Charges, No. 15 (North The whole Act. Eastern Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.liii)

Railway Rates and Charges, No. 16 (North The whole Act. London Railway), Order Confirmation Act 1892 (55 & 56 Vict. c.liv)

Railway Rates and Charges, No. 17 (North The whole Act. Staffordshire Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.lv)

Railway Rates and Charges, No. 18 (Taff Vale The whole Act. Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.lvi)

Railway Rates and Charges, No. 19 (Caledonian The whole Act. Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.lvii)

Railway Rates and Charges, No. 20 (Callander The whole Act. and Oban Railway), Order Confirmation Act 1892 (55 & 56 Vict. c.lviii)

Railway Rates and Charges, No. 21 (City of The whole Act. Glasgow Union Railway), Order Confirmation Act 1892 (55 & 56 Vict. c.lix)

Railway Rates and Charges, No. 22 (Glasgow The whole Act. and South Western Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.lx)

Railway Rates and Charges, No. 23 (Great The whole Act. North of Scotland Railway), Order Confirmation Act 1892 (55 & 56 Vict. c.lxi)

Railway Rates and Charges, No. 24 (Highland The whole Act. Railway), Order Confirmation Act 1892 (55 & 56 Vict. c.lxii)

Railway Rates and Charges, No. 25 (North The whole Act. British Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.lxiii)

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Railway Rates and Charges, No. 26 (Athenry The whole Act. and Ennis Junction Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.lxiv)

Railway Rates and Charges (Cranbrook and The whole Act. Paddock Wood Railway, &c.) Order Confirmation Act 1893 (56 & 57 Vict. c.cxii)

Railway Rates and Charges (Easingwold The whole Act. Railway, &c.) Order Confirmation Act 1894 (57 & 58 Vict. c.xlviii)

Mersey Railway (Rates and Charges) The whole Act. Act 1894 (57 & 58 Vict. c.lxxii)

Railway Rates and Charges (Lee-on-the- The whole Act. Solent Light Railway, &c.) Order Confirmation Act 1896 (59 & 60 Vict. c.clxv)

Railway Rates and Charges (Weston Clevedon The whole Act. and Portishead Light Railways) Order Confirmation Act 1909 (9 Edw.7 c.xcii) ______

Background 1. In 1845 Parliament enacted legislation to consolidate “certain Provisions usually inserted in Acts authorizing the making of Railways”.1 The 1845 Act made provision for the charging of tolls for the carriage of passengers and goods by rail, and for the varying of such tolls according to changes of circumstance (subject, however, to the provisions of the special Act which authorised construction of the particular railway, and to the proper display of the toll rates).2

2. In 1888 the regime relating to charging for rail traffic was overhauled, and the Railway and Canal Traffic Act of that year overrode “any provision [then] in any general or special Act” relating to the “classification of merchandise traffic” and the “maximum rates and charges applicable thereto”.3 In its place it enacted a new

1 See long title to the Railways Clauses Consolidation Act 1845 (8 & 9 Vict. c.20) (“the 1845 Act”). The short title was given by section 4. 2 See the 1845 Act, ss 86, 90 and 93 as originally enacted. The power to vary charges was not to be abused so as to favour particular parties or collusively to create monopolies. Special arrangements were put in place to calculate tolls where railway operations amalgamated: section 91. All tolls were to be charged (as the side note to section 90 put it) “equally under like circumstances”, whether it be for an individual passenger or for goods assessed by weight and by distance carried. Today, part of section 86 (although not relating to charging) remains unrepealed; the other cited provisions have been superseded. 3 See Railway and Canal Traffic Act 1888 (51 & 52 Vict. c.25) (“the 1888 Act”), s 24.

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procedure whereby railway companies were required to submit to the Board of Trade a revised classification of merchandise traffic and a revised schedule of rates, which documents were to set out all “terminal charges” categorised by class of traffic, nature and amount of charge, and circumstance for levying. The determination of charges had to reflect necessary reasonable (rather than actual) expenditure by the operator. The Board of Trade would then consider objections (if any) to the proposed charges and, when satisfied as to their scope and amount, would prepare a provisional order for parliamentary scrutiny and a confirmatory bill.4

3. In 1921 the Railways Act of that year5 reorganised the British railway system (to achieve the “more efficient and economical working” of that system)6 by the amalgamation and absorption of many of the existing privately-owned railway companies into four railway “groups”, with effect from January 1923. The 1921 Act put in place arrangements for the standardisation of rates and charges for merchandise (including the creation of a new Railway Rates Tribunal to determine appropriate classification and rates on submission by the grouped companies before the end of 1922), and for the repeal of existing statutory provisions in this regard.7 However, that repeal was non-specific, and section 34 of the 1921 Act excepted from repeal those provisions which related to special mileage calculation, to special charges perpetuated by the tribunal, and to charges under the Cheap Trains Act 1883 (46 & 47 Vict. c.34).8 In place of the superseded classifications and rates, the 1921 Act set out a new form of rubric for charges.9

4 The 1888 Act, s 24 (section now repealed). The confirmatory procedure was to allow for the lodging of objections with, and consideration of such objections by, parliament. Once enacted, a provisional order confirmation bill was to become a public general Act. The enactment would authorise the making of the recited rates and charges by the promoting railway company. The charges for the conveyance of mails or parcels or War Office stores were not to be affected by the 1888 Act procedure. 5 11 & 12 Geo.5 c.55 (1921) (“the 1921 Act”). 6 The 1921 Act, s 1(1). 7 The 1921 Act, Part 3 and especially ss 27-34. The amalgamated companies - and remaining independent companies - were required to charge only the “standard charges” from the appointed day: see the 1921 Act, ss 32, 33. The repeal of existing charging provisions was set out in section 34. Merchandise classification was governed by section 29. 8 The repeal in section 34(1) was expressed to apply to “all statutory provisions, and the provisions of all agreements with respect to classification of merchandise and with respect to charges for or in connection with the carriage of merchandise or passengers by any railway” which then “shall to the extent to which those provisions relate to the matters aforesaid be repealed and cease to be operative”. On this basis it is impossible to say that the various Rates and Charges Acts set out in this note have already been fully repealed. The court in LNER v. Brahams (1931) 21 Ry & Can Tr Cases 1 held (per Hawke, J) that a consignment note made in accordance with the Great Northern Railway Company (Rates and Charges) Order Confirmation Act 1891 (see below) would determine the issue before it because the 1891 Act continued to apply. (We are grateful to Mr S. Gibbs of Twyford for drawing the Brahams case to our attention). 9 See the 1921 Act, s 30 and Sch 4, and s 55 and Sch 5. Schedule 4 provided for the form of classification and charge submission (the categories were now goods and minerals, animals, carriages, and perishable merchandise), and Schedule 5 replaced the miscellaneous provisions which had been contained in the various railway rates and charges orders. The 1921 Act was supplemented by a series

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4. In January 1948 the railway system was nationalised (under legislation enacted the previous year),10 and the principal railway undertakings were vested in the newly-formed British Transport Commission. The Transport Act 1947 renamed the Railway Rates Tribunal the Transport Tribunal11 (which tribunal also inherited the powers of the Railway and Canal Commission). Under section 76 of the Transport Act the British Transport Commission was required to produce draft “charges schemes” setting out the charges, terms and conditions for services provided by the Commission, which schemes were to be submitted to the Transport Tribunal for confirmation, with or without alteration.12

5. The British Transport Commission was replaced by four specific Boards in 1963, one of which was the British Railways Board (BRB). Under the Transport Act 1962 all charging schemes made under the 1947 Act were to cease to have effect and, more particularly, no local enactment which limited the discretion of an undertaking to fix charges for “the carriage of passengers or goods” was to apply to the successor Board.13 In their place, the BRB had power to set charges for services and facilities as they thought fit.14

6. Today, post-nationalisation of the British Railways system, and post- privatisation of the railways in 1993,15 fares and charges are set by the market and regulated by the Office of Rail Regulation16 under competition law17. The Government caps some commuter fares and these are known as regulated fares. The Government awards passenger-carrying franchises to train operating companies to

of five SR & Os made in 1927 (and operative in 1928): see later in this paper. The 1928 freight classification superseded the classifications in the various Railway Rates and Charges Acts of 1891 and 1892 described below. (We are grateful to Terry Gourvish of the LSE Business History Unit for this latter information). 10 As Halsbury’s Laws puts it, the “nationalisation of the railway system in 1947 was extensive but not all-embracing”: see 4th edn reissue, 2008, vol 39(1A) at p 30 para 13. 11 Transport Act 1947 (c.49), s 72. 12 Transport Act 1947, s 78. Schemes could provide for fixed, maximum and minimum, and standard charges (and for variations in charge), and for classification of merchandise: see section 77. The 1947 Act led to the 1955 freight charges Scheme (pending which the transport minister was empowered to authorise additional charges by order). See generally hereon Milne and Laing The Obligation to Carry (1956) and T. R. Gourvish British Railways 1948-73: a business history (Cambridge UP, 1986). 13 See Transport Act 1962 (c.46), s 43(1). In particular, the British Transport Commission (Railway Merchandise) Charges Scheme 1957 ceased to have effect. By sub-s (2) the Board was not to be exempt from any local enactment provision which either gave freedom from charge or prohibited charging. 14 Transport Act 1962, s 43(3). See generally Gourvish (cited above) at chap 11 pp 472-486 on government intervention in rail pricing and charging policy post-1962. (We are grateful to Alan Bennett, technical adviser to the Rail Freight Group, for background information on the post-1948 BR charging regime). 15 Railways Act 1993. 16 www.rail-reg.gov.uk. 17 Competition Act 1998.

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operate particular services, and an award may be conditioned requiring reasonable prices to be charged for the service.18 The Department for Transport is responsible for fares regulation policy for all franchised operators in England. Their Scottish counterpart is Transport Scotland, and in Wales the Welsh Government (Transport Wales) is responsible for fare regulation. The provision of rail freight services is governed in part by the Railways Act 1993, s 4 and the Railways Act 2005, ss 6-11.

7. This repeal note examines (and makes recommendation on) a number of the legislative provisions relating to railway rates and charges - principally for merchandise traffic - enacted in the latter half of the 19th century and the beginning of the 20th.

1853 Liverpool, Crosby, and Southport Railway Amendment Act 1853 (16 & 17 Vict. c.ccxi) Purpose 8. The Liverpool, Crosby and Southport Railway opened its first section in July 1848 (authorised in July 1847), extending from Liverpool to Sandhills in October 1850, and finally to Southport in August 1851. The Lancashire and Yorkshire Railway took over the line (under an Act of 1850) in June 1855.19

9. By 1853 three Acts had already been passed to facilitate the Liverpool, Crosby and Southport Railway (“the Southport Railway”) operation.20 That railway made connection with a line belonging to the Lancashire and Yorkshire and East Lancashire Railway Companies at a point just under two miles outside the East Lancashire’s terminus in Liverpool (Tithebarn Street). The three companies had in place joint running arrangements, so that lines could be shared for passenger traffic use.

10. Given these arrangements it had become necessary to fix and regulate the various tolls and charges for the use of the different lines, both for passenger traffic

18 Railways Act 1993, s 28(1). 19 See Christopher Awdry Encyclopaedia of British Railway Companies (1990, Guild Publishing, London), Part 2 at p88 and App 6 at p256. The Lancashire and Yorkshire Railway was itself amalgamated with the London and North Western Railway (LNWR) in January 1922 prior to grouping with the London, Midland and Scottish Railway (LMS) a year later. 20 The Liverpool, Crosby, and Southport Railway Act 1847 (10 & 11 Vict. c.cv), the Liverpool, Crosby, and Southport Railway Amendment Act 1850 (13 & 14 Vict. c.xcv) (“the 1850 Act”) and the Liverpool, Crosby, and Southport Railway (Sale or Lease) Act 1850 (13 & 14 Vict. c.xcix): see preamble to the Liverpool, Crosby, and Southport Railway Amendment Act 1853 (16 & 17 Vict. c.ccxi) (“the 1853 Act”).

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from Liverpool out to “various places of resort within short distances from the said borough” and for traffic into Liverpool’s terminus station.21 The fixing of charges required adjustment to the provisions set down in the earlier legislation. Moreover, since 1850 the Southport Railway had constructed a branch line under the 1850 Act powers,22 and that new line needed additional regulation.

11. The Liverpool, Crosby and Southport Railway Amendment Act 185323 was obtained for the following purposes: (a) to restrict the rates of charge for passenger travel, differentiated by class of travel and by destination;24 (b) to make provision for payment by the Southport Railway to the other railway companies a fixed proportion of its gross receipts25 when using the joint line for traffic (in lieu of paying “tolls, rates, and charges”) between Liverpool and Hightown, and from Hightown beyond;26 (c) to require the Southport Railway to afford access to its tickets and invoices to the other two companies, and to render weekly accounts of gross traffic receipts (with provision to verify the entries);27 (d) to require the Southport Railway to run passenger trains daily from Liverpool to Southport via Crosby (and back);28

21 See the 1853 Act, preamble. 22 The 1850 Act reinforced a deed of covenant made in June 1847. The 1853 Act had other purposes as well (such as the authorisation of a level-crossing at Hawes Side Lane in North Meols parish) which are not affected by the present repeals. 23 16 & 17 Vict. c.ccxi (1853), being “An Act to reduce and regulate the Tolls payable in respect of Traffic passing between Liverpool and certain Places on the Liverpool, Crosby, and Southport Railway, and also the Payments or Tolls payable to the Lancashire and Yorkshire and East Lancashire Railway Companies in respect of Traffic to and from the last-mentioned Railway; and for other Purposes”. The short title to the 1853 Act was assigned by section 1. 24 The classes were designated first, second and third; and the fares were fixed for single journeys between the Liverpool terminus at Tithebarn Street and various stations en route to (and including) Crosby: see the 1853 Act, s 2. By section 3 provisions relating to the limiting of railway tolls and charges in the 1850 Act, s 17 were repealed (excepting “any rights, claims, or obligations” accrued prior to August 1853). These limits applied to that portion of line between Liverpool and the junction with the Southport Railway. 25 “terminal charges upon goods” were to be excepted from the arrangement. 26 The 1853 Act, s 4. For the first segment of travel the proportion was to be 50%; and 25% for the remaining segment. The formula included station use and booking accommodation at Liverpool. If, in the future, either of the host companies were necessarily to incur additional cost for providing “station accommodation” for the Southport Railway, they would be entitled to refer an increased charge to arbitration under the 1845 Act (see above). Moreover, should the Southport Railway at any time alter its charges or fares, such alteration was not to affect the payment formula set out above, unless agreed to by the companies or approved by the Board of Trade: the 1853 Act, s 5. A remunerated receiver was to be appointed by the railway companies for the collection of the rates and charges: the 1853 Act, ss 8- 10. 27 The 1853 Act, s 6. 28 The 1853 Act, s 7. The frequency of the trains was to be determined by the other two companies, but could not exceed five return journeys each day (and excluding Sundays). The Board of Trade was to be the ultimate umpire on numbers of journeys provided.

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(e) to set out mechanisms for the resolution of disputes relating to rates and charges, and for their recovery;29 (f) to apply the charging (and other) provisions in the Acts of 1847 to 1850 to the recently-opened branch line between Ainsdale and Halsall (both in the county of Lancaster);30 (g) to make lawful the provision of an existing level-crossing at North Meols (near Southport), subject to compliance by the railway company with the requirements of the Board of Trade (including rules and regulations relating to the use of such crossings);31 and (h) to include various savings and incidental provisions.32

1891 Great Eastern Railway Company (Rates and Charges) Order Confirmation Act 1891 (54 & 55 Vict. c.ccxiv) Purpose 12. The Great Eastern Railway had been formed in August 1862 and operated until 1923, when it became a constituent part of the London and North Eastern Railway (LNER) group.33

13. In 1891 the Board of Trade made a provisional order under the 1888 Act (see above) which had the effect of “embodying the classification of merchandise traffic and the authorised schedule of maximum rates and charges, including all terminal charges applicable” within that classification, for the Great Eastern Railway Company (and connected railway companies).34

29 The 1853 Act, ss 11, 12. 30 The 1853 Act, s 13. Today no branch line exists between Ainsdale and Halsall, although Ainsdale does still lie on an operational line between Southport and Bootle (north of Liverpool). This section of the Act is therefore redundant. 31 The 1853 Act, ss 14, 15. For reasons of public safety, the Board of Trade could require the construction of a station or a keeper’s lodge and could require remedial works (including the construction of a road bridge) so as to mitigate any danger, reinforced by criminal sanctions for non- compliance: the 1853 Act, s 16. Sections 14 to 16 are proposed for repeal now because the North Meols level crossing has ceased to exist. (We are grateful to the Department for Transport for making enquiries which confirmed the absence of the crossing by 2009). 32 For example, extending the new rates and charges provisions to the Lancashire and Yorkshire Railway Company in the event of that company acquiring the Southport Railway by lease or outright (but without prejudice to any existing rights of either the Lancashire and Yorkshire or the East Lancashire Railway Companies): the 1853 Act, ss 17-19. Likewise, nothing in the 1853 Act was to be taken to absolve the Southport Railway from compliance with various previous national railways Acts, or with any future legislation relating to railways generally or to revision of maximum rates for fares and charges: see the 1853 Act, ss 22, 23. 33 See C. Awdry book (cited above), Part 3 at p 133. 34 See the Great Eastern Railway Company (Rates and Charges) Order 1891, preamble and para 1 as set out in the Great Eastern Railway Company (Rates and Charges) Order Confirmation Act 1891 (54 & 55 Vict. c.ccxiv) (“the Great Eastern 1891 Act”), Schedule.

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14. The purpose of the Great Eastern 1891 Act was to confirm the provisions set out in the 1891 Order, and to give those provisions “full validity and effect”.35 The Order had set out in an appendix a scheme of rates and charges (and classifications) dealing - in broad terms - with the following: (a) scales of maximum rates and charges for handling various forms of merchandise, which merchandise was classified by weight and by description of material (and charged by the ton and by the nature of the service provided eg. loading or unloading);36 (b) provisions for fixing the appropriate rates and charges (such as calculation of travel distance, and formulae for determination of weight);37 and (c) miscellaneous matters (such as definitions, savings for existing statutory authorisations, and like charges by other railway companies).38

Great Northern Railway Company (Rates and Charges) Order Confirmation Act 1891 (54 & 55 Vict. c.ccxv) Purpose 15. The Great Northern Railway Company was incorporated in June 1846 and became fully operational (London to York) when King’s Cross station opened in London in October 1852.39 The Railway Company became part of the LNER on grouping in 1923.

16. The Great Northern Railway Company (Rates and Charges) Order 1891 was made by the Board of Trade in that year under the 1888 Act. The Great Northern Railway Company (Rates and Charges) Order Confirmation Act 189140 followed the

35 The Great Eastern 1891 Act, s 2 and Sch. The Act comprised only a preamble, two sections and a substantial Schedule. The long title read: “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act,1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the Great Eastern Railway Company, and certain other Railway Companies connected therewith”. 36 Goods and minerals traffic was classified as follows: Class A – consignments of 4 tons and upwards Class B – ditto, but different materials Class C – consignments of 2 tons and upwards Classes 1 to 5 – various goods (see the 1891 Order, Schedule Part I and Appendix). Other merchandise traffic included animals, carriages, bulky or exceptional items (eg. any wild beast or bullion), perishable goods (which went by passenger train for speed), and small parcels. Each was charged at separate tariffs. 37 1891 Order, Schedule Part II. 38 1891 Order, Schedule Part III. Twelve other railway companies were listed in the Appendix to the Schedule. 39 See C. Awdrey book (cited above), Part 3 at p 134. 40 54 & 55 Vict. c.ccxv (1891) (“the Great Northern 1891 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable

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format of the Great Eastern 1891 Act (above), and set out in its Schedule the 1891 Order, which itself comprised a schedule of maximum rates and charges and a classification of merchandise rail traffic. The Great Northern 1891 Act confirmed the provisional 1891 Order (effective in August 1892), and gave its charging provisions “full validity and effect”.41

17. The Great Northern 1891 Act provisions were also applied to another fifteen named railway companies.42

London and South Western Railway Company (Rates and Charges) Order Confirmation Act 1891 (54 & 55 Vict. c.ccxvi) Purpose 18. The London and South Western Railway Company began life in 1834 as the London and Southampton Railway Company,43 changing its name to the London and South Western Railway Company in 1839.44 The line between Southampton and London Waterloo was opened in May 1840.45 On grouping in 1923 the LSWR became part of the Southern Railway.

19. The London and South Western Railway Company (Rates and Charges) Order 1891 was made by the Board of Trade under the 1888 Act, and incorporated in the London and South Western Railway Company (Rates and Charges) Order Confirmation Act 1891,46 which Act and Order were drafted in a standard format. The Order came into effect in August 1892, and the South Western 1891 Act gave it “full validity and effect”.47 As with other confirmation Acts in this series, the Act and scheduled Order set out in standard format various maximum rates and charges, and a classification of merchandise traffic.

thereto, of the Great Northern Railway Company, and certain other Railway Companies connected therewith”. The 1891 Act comprised preamble, two sections and a substantial Schedule. 41 The Great Northern 1891 Act, s 2 and Sch. The 1891 Order (and Act) adopted a similar format to the Great Eastern 1891 Act in that it classified goods via Classes A to C, and 1 to 5. 42 The Great Northern 1891 Act, s 2 and Sch para 28 and App. These companies were connected to the Great Northern Railway. A further railway was added by the Watford Edgware and London Railway Act 1897 (c.ccli), s 60 (which empowered the Watford Railway Company to undertake joint running with the Great Northern Railway Company and to charge in accordance with the 1891 Order). 43 London and South-western Railway Act 1834 (4 & 5 Will. 4 c.lxxxviii); short title given by (9 & 10 Vict. c.cxxxi) s.2. 44 The London and South Western Railway Act 1839 (2 & 3 Vict. c.xxviii). s.1. 45 See C. Awdrey book (cited above), Part 4 at p192. 46 54 & 55 Vict. c.ccxvi (1891) (“the South Western 1891 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the London and South Western Railway Company, and certain other Railway Companies connected therewith”. The Act comprised preamble, two sections and a substantial Schedule. 47 The South Western 1891 Act, s 2.

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20. The South Western 1891 Act provisions were applied to a further eleven named railway companies.48

21. The Schedule to the South Western 1891 Act was applied subsequently to a number of other railway companies, as follows: (a) the Lynton and Barnstaple Railway, which railway company was later amalgamated within the Southern Railway (SR) group;49 (b) the Torrington and Okehampton Railway, which railway company was also later amalgamated within the SR group;50 and (c) the Bideford, Westward Ho! and Appledore Railway, which railway closed in 1917 before it could be subsumed within SR.51

London, Brighton, and South Coast Railway Company (Rates and Charges) Order Confirmation Act 1891(54 & 55 Vict. c.ccxvii) Purpose 22. The London, Brighton and South Coast Railway Company (LB&SCR) was formed in 1846 by amalgamating a number of smaller railway companies which had constructed separate lines that, by September 1841, had linked Brighton to London (and, later, to Chichester and Hastings).52 The LB&SCR survived until merger within the Southern Railway in 1923.

48 The South Western 1891 Act, s 2 and Sch para 28 and App. These companies were connected to the London and South Western Railway. 49 See the Lynton and Barnstaple Railway Act 1895 (58 & 59 Vict. c.lxxii), section 46 of which applied the South Western 1891 Act provisions relating to merchandise traffic classification and maximum rates and charges to the Lynton and Barnstaple Railway Company. However, the undertaking of the Lynton Railway was itself transferred to the Southern Railway in July 1923 and the Lynton Company dissolved: see Southern Railway Act 1923 (13 & 14 Geo. 5 c.lxxxiii), s 60. The Lynton railway ceased to operate in September 1935, and the track was removed. 50 See the Torrington and Okehampton Railway Act 1895 (54 & 55 Vict. c.cxxxix), s 43, which applied the South Western 1891 Act’s scheduled rates and charges for merchandise to the Torrington Railway Company as if that company had been listed in the original Act’s appendix. The Torrington Railway was also granted limited running powers over part of the London & South Western Railway’s lines: see the 1895 Act, ss 48-50. However, the Torrington Railway undertaking was not constructed in the form originally contemplated, and it changed its designation in 1901 to the Plymouth and North Devon Direct Railway Company (see the Torrington and Okehampton Railway Act 1901 (1 Edw.7 c.cxxvii), s 2). The 1901 Act perpetuated the fares and charges rates “authorised by any Act relating to the [Torrington] company”, and any later amendment thereof: the 1901 Act, s 9. Under an 1897 agreement the L&SWR took over operational responsibility for the new line from the Torrington Railway. In 1923 the whole undertaking was amalgamated within the Southern Railway group. 51 See the Bideford, Westward Ho! and Appledore Railway Act 1896 (59 Vict. c.xviii), which Act authorised the construction of a tramway operation. By section 44 of the Act, the merchandise classification and schedule of maximum rates and charges set out in the South Western 1891 Act were to apply to the Bideford Railway Company’s operation, subject to some variation for small parcels and for passengers’ luggage (in sections 45-48). According to C. Awdrey (cited above) the railway closed in March 1917 mainly because its funds were drained by litigation from the Bideford town council, and because its locomotives were requisitioned for the WW1 war effort: see Part 5 at p 206. 52 See C. Awdrey book (cited above), Part 3 at p 190.

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23. The London, Brighton, and South Coast Railway Company (Rates and Charges) Order 1891 was made by the Board of Trade under the 1888 Act, and was confirmed - and made operational - through the London, Brighton, and South Coast Railway Company (Rates and Charges) Order Confirmation Act 1891.53 The Order and Act were drafted in the standard format,54 and came into force in August 1892.55 As with the other orders in this series, the Brighton 1891 Act gave the Order “full validity and effect”.56

24. The Act and scheduled Order set out the maximum rates and charges for merchandise traffic (and the appropriate classifications) for the LB&SCR, and for another five connected railway companies.57 In 1899 the Order was applied to the Bexhill and Rotherfield Railway by way of addition to the appendix to the 1891 Order.58 All the railway companies in question were eventually amalgamated within the Southern railways grouping of 1923.

London, Chatham, and Dover Railway Company (Rates and Charges) Order Confirmation Act 1891 (54 & 55 Vict. c.ccxviii) Purpose 25. The London, Chatham and Dover Railway Company was formed in 1859 from the former East Kent Railway.59 Eventually, in 1923, it was subsumed within the Southern Railway group.

26. The London, Chatham, and Dover Railway Company (Rates and Charges) Order 1891 was made by the Board of Trade, and - being a provisional order - was confirmed in the London, Chatham, and Dover Railway Company (Rates and

53 54 & 55 Vict. c.ccxvii (1891) (“the Brighton 1891 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the London, Brighton, and South Coast Railway Company, and certain other Railway Companies connected therewith”. 54 The format was: Act - long title, preamble, two sections, and a Schedule. The Schedule contained the Order. The Order comprised - title, four articles, and a Schedule. In its turn, the Schedule contained - 28 paragraphs and Appendix. In the Appendix were the list of applicable companies, the maximum rates and charges (subdivided into six parts), and the classification of merchandise traffic (in eight classes). 55 The Brighton 1891 Act, s 2 and Sch Order art 2. 56 The Brighton 1891 Act, s 2. 57 The Brighton 1891 Act, s 2 and Sch para 28 and App. For one of the companies (the South Eastern Railway) the schedule was applied for six specific lines. 58 See Bexhill and Rotherfield Railway Act 1899 (62 & 63 Vict. c.ccli), s 43. This 1899 Act was repealed in full by an Abandonment Act of 1902. 59 See the London, Chatham, and Dover Railway Act 1859 (22 & 23 Vict. c.liv), which is still extant. The South Eastern and London, Chatham and Dover Railways Act 1899 (62 & 63 Vict. c.clxviii) enabled the two railway companies to manage and maintain their lines as a single undertaking.

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Charges) Order Confirmation Act 1891.60 The Order and Act were in standard format, and the Act gave the Order “full validity and effect” from August 1892.61

27. The Act and scheduled Order set out the maximum rates and charges for merchandise traffic (and the appropriate classifications) for the LC&DR, and for another four railway companies.62

Midland Railway Company (Rates and Charges) Order Confirmation Act 1891 (54 & 55 Vict. c.ccxix) Purpose 28. The Midland Railway was formed in May 1844 as a result of railway company amalgamation. Passenger trains ran into London from just prior to the opening of St. Pancras station in October 1868.63 In 1923 the Midland Railway became part of the London, Midland and Scottish Railway group.

29. The Midland Railway Company (Rates and Charges) Order 1891 was made by the Board of Trade under the 1888 Act, and the Order was confirmed by the Midland Railway Company (Rates and Charges) Order Confirmation Act 1891.64 Both Order and Act were in standard format, and the latter gave the Order “full validity and effect” from August 1892.65

30. As with previous confirmation Acts, the Midland 1891 Act and Order set out the maximum rates and charges for merchandise traffic (and the appropriate classifications) for the Midland Railway, and for another ten railway companies.66

31. The schedule to the Midland 1891 Act was later applied to two other railways. First, in 1897 to the Yorkshire Dales Railway67 and, secondly, in 1920 to the Derwent

60 54 & 55 Vict. c.ccxviii (1891) (“the Chatham 1891 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the London, Chatham, and Dover Railway Company, and certain other Railway Companies connected therewith”. 61 The Chatham 1891 Act, s 2 and Sch Order art 2. 62 The Chatham 1891 Act, s 2 and Sch para 28 and App. For one of the companies (the LB&SCR) the Schedule was applied to three separate stretches of line. 63 See C. Awdrey book (cited above), Part 2 at p 93. 64 54 & 55 Vict. c.ccxix (1891) (“the Midland 1891 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the Midland Railway Company, and certain other Railway Companies connected therewith”. 65 The Midland 1891 Act, s 2 and Sch Order art 2. 66 The Midland 1891 Act, s 2 and Sch para 28 and App.

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Valley, Calver and Bakewell Railway.68 Neither of these extensions have practical utility today.

South-Eastern Railway Company (Rates and Charges) Order Confirmation Act 1891 (54 & 55 Vict. c.ccxx) Purpose 32. The South-Eastern Railway Company started operations in 1836,69 and grew exponentially.70 It was eventually absorbed into the Southern Railway group in 1923.

33. The South-Eastern Railway Company (Rates and Charges) Order 1891 was made by the Board of Trade in that year under the 1888 Act. The Order came into effect in August 1892 by virtue of the South-Eastern Railway Company (Rates and Charges) Order Confirmation Act 1891.71 The Act confirmed the Order and gave it “full validity and effect”.72

34. The South-Eastern 1891 Act recited the Order and set out the maximum levels of rates and charges in a standard format.73

35. The South-Eastern 1891 Act provisions were applied to an additional seven named railway companies.74 The 1891 Order was later applied to a further four

67 See Yorkshire Dales Railway (Skipton to Grassington) Act 1897 (60 & 61 Vict. c.cxcv), s 52, which applied the 1891 Order (as confirmed by the Midland 1891 Act) to the lines over which the Midland Railway Company and the Yorkshire Dales Railway Company had joint running rights or where the traffic was conveyed partly by one company and partly by the other. This 1897 Act is still in force, although both the Midland Railway Company and the Yorkshire Dales Railway Company ceased to exist on grouping in 1923 (and became part of the LMS). In that situation the provisions in the 1891 and 1897 Acts became spent. 68 See Derwent Valley Calver and Bakewell Railway Act 1920 (10 & 11 Geo.5 c.xcix), s 52, which applied the 1891 Order (as confirmed by the Midland 1891 Act) to the Derwent Valley Railway operation. The Derwent Valley Railway and the Midland Railway had in place joint working arrangements. The bulk of the 1920 Act is still unrepealed, excepting section 56 in 1923 (which section was key in facilitating up to that point - and the formation of the LMS - the forwarding of Derwent Valley traffic over other railway lines). 69 It was incorporated by the South Eastern Railway Act 1836 (6 & 7 Will. 4 c.lxxv), which Act is still in force. 70 For a description of the SER’s expansion see SER Lines and Stations at http://rail.felgall.com/ser.htm (accessed 3.11.08). 71 54 & 55 Vict. c.ccxx (1891) (“the South-Eastern 1891 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the South-Eastern Railway Company, and certain other Railway Companies connected therewith”. The Act comprised preamble, two sections, and a substantial Schedule. Both the Act and scheduled Order followed the common template for such legislation. 72 The South-Eastern 1891 Act, s 2 and Sch Order art 2. 73 As previously, the provisional order distinguished the class and weight of goods, and the distance travelled (and made provision for special loads and exceptional circumstances). 74 The South-Eastern 1891 Act, s 2 and Sch para 28 and App. In all, 11 sections of line were affected. Each of the companies had a connection to the South-Eastern Railway.

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companies between 1897 and 190075 by extending to them the “rates for merchandise” provisions in the South-Eastern 1891 Act and scheduled Order.

London and North Western Railway Company (Rates and Charges) Order Confirmation Act 1891 (54 & 55 Vict. c.ccxxi) Purpose 36. The London and North Western Railway Company was incorporated in 1846 by Act of Parliament76 merging the Grand Junction Railway, the London and Birmingham Railway, and the Manchester and Birmingham Railway.77 The Company became a constituent part of the London, Midland and Scottish (LMS) group in 1923.

37. The London and North Western Railway Company (Rates and Charges) Order 1891 was made by the Board of Trade under the 1888 Act powers, and the Order was subsequently confirmed by the London and North Western Railway Company (Rates and Charges) Order Confirmation Act 1891.78 The Act confirmed the Order and gave it “full validity and effect” from August 1892.79

38. The North Western 1891 Act provisions were applied to a further six railway companies.80

75 The Crowhurst Sidley and Bexhill Railway Railway Act 1897 (60 & 61 Vict. c.cvii), s 43 (which Act is only partially repealed, notwithstanding the railway company being subsumed within the Southern Railway group in 1923, and the demise of the line in June 1964); the Hastings Harbour District Railway Act 1897 (60 & 61 Vict. c.ccii), ss 46, 52 (which Act was repealed by an Abandonment Act of 1905); the South Eastern Railway Act 1900 (63 & 64 Vict. c.lxxxiii), s 5 (which Act extended the 1891 provisions to the Bexley Heath Railway Company and the Cranbrook and Paddock Wood Railway Company, and which statute is still extant, notwithstanding merger of the two railways into the Southern Railway group in 1923 via the South Eastern Railway, and closure of the Cranbrook line in 1961); and the South Metropolitan Gas Act 1900 (63 & 64 Vict. c.clxii), s 20 (which Act empowered the gas company to construct a railway in Greenwich and to operate it jointly with the South Eastern Railway, and which remains substantially in force, bar minor repeals between 1905 and 1921. These operating arrangements would have been taken over by the Southern Railway on grouping in 1923, even if the actual line remained in private ownership until gas nationalisation in May 1949 under the Gas Act 1948. Either way, with the demise of the SER in 1923, the linkage with the South-Eastern 1891 Act and Order became otiose). 76 London and North Western Railway Company Act 1846 (9 & 10 Vict. c.cciv). This local Act is still in force. 77 See http://www.lnwrs.org.uk/history01.php. 78 54 & 55 Vict. c.ccxxi (1891) (“the North Western 1891 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the London and North Western Railway Company, and certain other Railway Companies connected therewith”. The Act, in standard format, contained preamble, two sections, and a schedule setting out the merchandise classification and the relevant traffic rates and charges. 79 The North Western 1891 Act, s 2 and Sch Order art 2. 80 The North Western 1891 Act, s 2 and Sch para 28 and App. Neither the Order nor the Act were to override the rates previously prescribed by (amongst other legislation) the London and North Western Railway Amalgamation Act 1846, the London and North Western Railway (Additional Powers, England) Act 1865 and the London and North Western Railway (New Works and Additional Powers) Act 1867: see Order Sch (preamble to Maximum rates and charges).

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39. The North Western 1891 Act and Order were later applied to four more railway companies via six Acts.81

Great Western Railway Company (Rates and Charges) Order Confirmation Act 1891 (54 & 55 Vict. c.ccxxii) Purpose 40. The Great Western Railway Company came into being in 1835, opening its London terminus at Paddington in June 1838. Under the Railways Act 1921 some 50 separate railway companies were brought into the GWR grouping in 1923, joining the 150 previously subsumed.82

41. The Great Western Railway (Rates and Charges) Order 1891 was made by the Board of Trade under the 1888 Act powers, and the Order was subsequently confirmed by the Great Western Railway (Rates and Charges) Order Confirmation Act 1891.83 The Act confirmed the Order and gave it “full validity and effect” from August 1892.84

42. The Great Western 1891 Act provisions were not applied contemporaneously to any other railway companies or lines beyond the GWR, notwithstanding the recital

81 See North Pembrokeshire and Fishguard Railway Act 1895 (58 & 59 Vict. c.cxxi), ss 25, 32 (which Act extended the provisions of the 1891 Order to the Rosebush and Fishguard Railway Company’s operations on a line which opened in 1895. The 1895 Act is still extant. Although the LNWR appear to have had some involvement, the line was acquired by the GWR in 1898, and survived - at least in part - until 1965. It is no longer in use, although Letterston Junction still exists); the Uxbridge and Rickmansworth Railway Act 1896 (59 & 60 Vict. c.x), s 50 (which Act authorised construction of a railway line linking the GWR and LNWR, and applied to it the charging provisions in the 1891 Order. The 1896 Act is still in force, although the line does not exist today); the Great Orme Tramways Act 1898 (61 & 62 Vict. c.xxvii), s 52 (which Act authorised construction and operation of a funicular tramway from Llandudno town to the headland, and applied the 1891 Order charging provisions to it. The bulk of the 1898 Act is still in force. However, although the Great Orme Tramway is fully operational, the tramway undertaking is owned and run by the Conwy County Council and not by the originating statutory company, which was wound-up in July 1933. And although section 55 of the 1898 Act provided a mechanism whereby there could be periodical revision of rates generally by the Board of Trade, up to the ceiling specified elsewhere in the Act, the rates and charges for passengers were further amended by the Great Orme Tramways Act 1936 (c.xv) which repealed section 55 as a whole and substituted a new mechanism. Although not repealed, the restrictive 1891 Order provisions have therefore now become redundant. See generally http://www.greatorme.org.uk/tramhistory2.html, accessed 9.12.08); and three LNWR Acts, of 1898 (61 & 62 Vict. c.ccxxxiv), 1900 (63 & 64 Vict. c.ccxiv) and 1900 (c.ccxv) (which Acts likewise applied the 1891 Order to that railway company’s new line extensions and widenings. The LNWR and its lines were subsumed in 1923 within the LMS grouping). 82 See C. Awdrey book (cited above), Part 1 at p13. 83 54 & 55 Vict. c.ccxxii (1891) (“the Great Western 1891 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the Great Western Railway Company, and certain other Railway Companies connected therewith”. The Act comprised preamble, two sections and the schedule in standard format reciting the terms of the Order. 84 The Great Western 1891 Act, s 2 and Sch Order art 2.

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in the Act’s long title and preamble.85 However, this was rectified by subsequent railway Acts, to the tune of at least six more lines (the bulk of which were already in the ownership of the GWR).86

43. The 1891 and later charging provisions were superseded by the new charging arrangements made after the 1923 grouping, albeit that all the affected railways became part of an expanded GWR.

1892 Railway Rates and Charges, No.1 (Abbotsbury Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.xxxix) Purpose 44. The Abbotsbury Railway Company (formed in 1877)87 was one of numerous companies over whose lines the Great Western Railway Company acquired running rights.

45. Although slightly differently titled, the series of Railway Rates and Charges Acts for 1892 followed almost an identical pattern to those enacted in 1891. In that year the Board of Trade made the Railway Rates and Charges, No.1 (Abbotsbury Railway, &c.) Order under the 1888 Act, which provisional order sought to classify merchandise traffic and to set maximum rates and charges for a series of railways which were worked or leased by the Great Western Railway (GWR) Company, the London and North Western and the GWR jointly, and the Midland and GWR jointly. In the first category there were 34 separate railways, starting alphabetically with Abbotsbury and concluding with the Wye Valley Railway Company; and in the remaining categories, another seven railways. After 1892 further legislation varied or extended the reach of the 1892 Order in respect of other railway lines.88

85 See the Great Western 1891 Act, s 2 and Sch para 28 and App. The Appendix reads “Companies to which this Schedule applies. Nil”. 86 See, for example, the Great Western Railway Acts 1892 (55 & 56 Vict. c.ccxxxiii), s 5 (which applied the 1891 Order in part to several new lengths of line in Gloucestershire, Somerset and Cornwall) and 1895 (c.cxviii), s 6 (which applied the 1891 Order to various widening works, mainly in South Wales, but subject to some specific charging ceilings); the Usk Valley Railway Act 1898 (c.cxciv), ss 39, 50 (which applied part of the 1891 Order to merchandise carried on that railway, and to merchandise carried on the railway company operating in partnership with the Brecon and Merthyr Tydfil Junction Railway Company); and the Windsor and Ascot Railway Act 1898 (c.ccxxxix), ss 51, 64 (which applied the 1891 Order to that railway company, and to traffic carried jointly by the company and other railway companies, including the GWR). 87 In August 1877 the Railway Company was authorised to construct a line of just under 6.5 miles from Upwey Junction to Abbotsbury in Dorset. It opened in 1885 and became part of the GWR in 1896: see C. Awdrey book (cited above), Part 1 at p 13. 88 See the Great Western Railway (Additional Powers) Act 1896 (c.ccxxxii), s 41 (which vested a number of railway companies in the GWR, including the Abbotsbury Railway, the Much Wenlock and the

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46. As with the 1891 Orders, the 1892 Orders set out eight classes of merchandise,89 and six different rates and charges for such merchandise (goods and minerals; animals; carriages; exceptional items - such as wild beasts; perishables - by passenger train; and small parcels).90

47. The Railway Rates and Charges, No.1 (Abbotsbury Railway, &c), Order Confirmation Act 189291 confirmed the No.1 Order made under powers in the 1888 Act, and gave it “full validity and effect” from January 1893.92

Railway Rates and Charges, No.2 (Brecon and Merthyr Tydfil Junction Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.xl) Purpose 48. The first section of the Brecon and Merthyr Tydfil Junction Railway opened (Brecon to Talybont) in April 1863, and the line was eventually extended to Newport in September 1868. In 1922 the railway company became a GWR subsidiary (on grouping), and was absorbed into British Railways in 1948. The line closed for all traffic in May 1964.93

49. The Railway Rates and Charges, No.2 (Brecon and Merthyr Tydfil Junction Railway, &c.), Order Confirmation Act 189294 was enacted to confirm the provisional No.2 Order of 1892 made by the Board of Trade under the 1888 Act. The Order

Wenlock Railways, the Vale of Llangollen and the Llangollen Railways, and the Corwen and Corwen and Bala Railways, and which - on amalgamation and dissolution - substituted for those lines the rates in the Great Western 1891 Order in place of those previously applied by the No. 1 Abbotsbury 1892 Order); but also eg the Great Western Railway (Additional Powers) Act 1897 (c.ccxlviii), s 5 (which applied the No. 1 Abbotsbury 1892 Order to railway works relating to the Ely Valley railway in Glamorgan, then owned by the GWR, as if the line had been part of the Ely Valley Railway on the passing of the 1892 Act). 89 Classes A to C (by weight) and 1 to 5 (by material). 90 In general terms, charges were based on tonnage carried per mile, calculated in pre-decimal shillings and pence (s. d.). 91 55 & 56 Vict. c.xxxix (1892) (“the Abbotsbury 1892 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the Abbotsbury Railway Company, and certain other Railway Companies”. The short tile was assigned by section 1. The Act comprised preamble, two sections and the scheduled Order. 92 The Abbotsbury 1892 Act, s 2 and Sch Order art 2. 93 See C. Awdrey (cited above), Part 1 at p17. Today, part of the original trackbed carries the Brecon Mountain Railway. 94 55 & 56 Vict. c.xl (1892) (“the Brecon 1892 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the Brecon and Merthyr Tydfil Junction Railway Company, and certain other Railway Companies”. The Act and scheduled Order were drafted in standard form.

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classified merchandise traffic for the purposes of carriage by rail, and applied scales of rates and charges for the handling of such traffic.95

50. The Brecon 1892 Act gave the No.2 Order “full validity and effect” from January 1893.96 The Act and Order applied also to six other railway companies, and was later further extended.97

Railway Rates and Charges, No.3 (Cambrian Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.xli) Purpose 51. The Cambrian Railway Company was formed in 1864, and its operations extended across South and Mid-Wales. In 1923 the railway operation was absorbed by the GWR (and later into British Railways).

52. The Railway Rates and Charges, No.3 (Cambrian Railway, &c.), Order Confirmation Act 189298 was enacted to confirm the provisional No. 3 Order of 1892 made by the Board of Trade under the 1888 Act. The Order had classified merchandise rail traffic, and had applied scales of rates and charges for the handling of such traffic.99

53. The Cambrian 1892 Act gave the No.3 Order “full validity and effect” from January 1893.100 The Act and Order applied also to eight other minor railway companies.101

95 The Brecon 1892 Act, s 2 and Sch Order art 4 (and Sch). The scales for goods and minerals differentiated between the separate railway companies covered - and empowered - by the Order. 96 The Brecon 1892 Act, s 2 and Sch Order art 2. 97 The Brecon 1892 Act, s 2 and Sch Order art 4 (and Sch). The list of companies included the independent narrow-gauge Ravenglass and Eskdale Railway which had opened fully by 1876 (goods and passengers), but which first closed in 1908. Its latest incarnation is as a preserved line. The No. 2 1892 Order was later applied by the Knott End Railway Act 1898 (c.ccxliv), s 44 to the Garstang and Knot End Railway Company as if it had been named in the original Order (Knott End-on-Sea in Lancashire is near Fleetwood). The Knott End Railway eventually passed to the LMS on grouping in 1923 (see C. Awdrey, above, at pp 75, 84). 98 55 & 56 Vict. c.xli (1892) (“the Cambrian 1892 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the Cambrian Railway Company, and certain other Railway Companies.” Interestingly, the tail-end words “connected therewith” (relating to the other railway companies, as used in the 1891 Acts) were omitted from the long titles of the 1892 Acts, although they continued to appear in the preambles. 99 The confirming Act was drafted and enacted in the standard format (preamble, two sections and the Order scheduled). The Order itself contained the Schedule of rates, charges and classes. 100 The Cambrian 1892 Act, s 2 and Sch Order art 2. 101 See the Cambrian 1892 Act, s 2 and Sch Order long title. Some of these railways (such as the Exmouth Docks and Railway Company (in East Devon)) seem to have had no connection with the Cambrian Railway, and appear to be bundled into the No. 3 Order merely for administrative convenience.

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Railway Rates and Charges, No 4 (Cleator and Workington Junction Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.xlii) Purpose 54. The Cleator and Workington Junction Railway Company was opened for goods and passenger traffic by October 1879. It was initiated by ironfield owners to provide a more competitive (and cheaper) form of transport for worked minerals. The railway became a subsidiary within the LMS grouping in 1923, but the passenger service ceased in April 1931.102

55. The Railway Rates and Charges, No.4 (Cleator and Workington Junction Railway, &c.), Order Confirmation Act 1892103 was enacted to confirm the provisional No.4 Order of 1892 made by the Board of Trade under the 1888 Act. The Order classified merchandise rail traffic, and applied scales of rates and charges for such traffic.104 The Cleator 1892 Act and Order applied additionally to seven other named railway companies.105

56. The Cleator 1892 Act gave the No.4 Order “full validity and effect” from January 1893.106

Railway Rates and Charges, No.5 (East London Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.xliii) Purpose 57. The East London Railway line was designed to form a rail link between the Great Eastern Railway (GER) on the north side of the river Thames and the London, Brighton and South Coast (LB&SCR) and the South Eastern (SER) Railways on the south side, connecting via the existing Thames tunnel. Authority was given in 1870 for the LB&SCR to work and manage the line, with running rights into London

102 See C. Awdrey (cited above), Part 2, at p68. 103 55 & 56 Vict. c.xlii (1892) (“the Cleator 1892 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the Cleator and Workington Junction Railway Company, and certain other Railway Companies”. The Act and scheduled Order were in standard form. 104 See the Cleator 1892 Act, s 2 and Sch Order art 4 (and Sch). The maximum rates and charges for goods and minerals specified in the Order varied across the several railway companies covered by the Order (and this was reflected by the use of different scale tables). 105 See the Cleator 1892 Act, s 2 and Sch Order art 4 (and Sch Pt I). The companies’ territories ranged from Cockermouth in the North-West of England to Southwold in East Anglia. By the Maryport Harbour Act 1903 (c.ccxii), s 61 the No.4 1892 Order was further applied to the Maryport Harbour Company’s railway undertaking for goods traffic. 106 The Cleator 1892 Act, s 2 and Sch Order art 2.

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Liverpool Street. Joint working commenced in 1892107 until 1913, when the Metropolitan Railway took over. The Southern Railway acquired the line in January 1925 (post-grouping) and, in 1948, it was transferred to the then London Transport Executive (LTE) and run as part of London Underground. The line today (2009) is closed for major extension works pending transfer back to the London Overground rail network.108

58. The Railway Rates and Charges, No.5 (East London Railway, &c.), Order Confirmation Act 1892109 was enacted to confirm the provisional No. 5 Order of 1892 made by the Board of Trade under the 1888 Act. The Order classified merchandise rail traffic, and applied scales of rates and charges for such classified traffic.110 The East London 1892 Act and Order applied to a further six named railways,111 and its reach was subsequently extended.112

59. The East London 1892 Act gave the No.5 Order provisions “full validity and effect” from January 1893.113

107 The LB&SCR, the GER and the Metropolitan District Railway (the fore-runner of the LT District line). 108 See generally C. Awdrey (cited above) Part 4, at p185 and Part 5, at p225; and notation on the London Underground Tube map (May 2008 edn.) published by Transport for London (www.tfl.gov.uk/corporate/projectsandschemes/2105.aspx). 109 55 & 56 Vict. c.xliii (1892) (“the East London 1892 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the East London Railway Company, and certain other Railway Companies”. The Act and scheduled Order were in standard form. 110 See the East London 1892 Act, s 2 and Sch Order art 4 (and Sch). The maximum rates and charges for merchandise specified in the Order varied across the different railway lines covered by the Order (and this was reflected in the preliminary notes within the schedule to the Order). 111 See the East London 1892 Act, s 2 and Sch Order art 4 (and Sch s 28). These railways were all located within, or close to, central London. 112 See Metropolitan District Railway Act 1897 (c.ccxlvii), s 67 (which authorised the construction of what today is a portion of the Underground District Line - between Earl’s Court and Mansion House - and which applied the No. 5 1892 Order to the new railway line for the carriage of goods and merchandise as if that line were part of the Inner Circle line recited in the original Order); the Harrow and Uxbridge Railway Act 1897 (c.cclvi), s 39 (which authorised construction of a 6-mile line between Harrow and Uxbridge in Middlesex, joining the Ealing line, and which applied the No. 5 Order to merchandise traffic on that new line as if it were the Hounslow and Metropolitan Railway); and the Whitechapel and Bow Railway Act 1897 (c.cclvii), s 70 (which did the same for a 2-mile link between the Metropolitan District Railway line and the London, Tilbury and Southend line, and which similarly applied the No. 5 Order as if the new line were part of the Metropolitan District’s Fulham extension. Although this railway passed into the hands of the Midland Railway in 1912, it remained independent until nationalisation in 1948). Additionally, the East London 1892 Act and Order were amended two years later to incorporate the Mersey Railway which had similar physical characteristics (viz. operations through a river tunnel): see the Mersey Railway (Rates and Charges) Act 1894 (c.lxxii), discussed later in this note, and also recommended for repeal. 113 The East London 1892 Act, s 2 and Sch Order art 2.

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Railway Rates and Charges, No.6 (Festiniog Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.xliv) Purpose 60. The Festiniog Railway opened in April 1836 for slate transportation, but did not become steam-hauled until 1863.114 Steam passenger services on the narrow gauge line (1ft 11.5 ins) commenced in January 1865. Passenger traffic continued until 1939 (when it was suspended), and goods traffic ceased in 1946. Closure was, however, short-lived. The line partially reopened as a preserved enterprise in 1954, carrying passenger tourist traffic (and in that guise is operational today).115

61. The Railway Rates and Charges, No.6 (Festiniog Railway, &c.), Order Confirmation Act 1892116 was enacted to confirm the provisional No. 6 Order of 1892 made by the Board of Trade under the 1888 Act. The Order had classified merchandise rail traffic, and applied scales of rates and charges for such traffic.117 The Festiniog 1892 Act and Order applied additionally to three other named railway companies,118 and was later extended to two others.119

114 The railway is today the oldest independent railway in the world, founded by Act of 1832. 115 See hereon C. Awdrey (cited above) Part 5, at p 214 and generally http://www.ffestiniograilway.co.uk/history1.htm (for history of the preserved Ffestiniog Railway) and http://www.slatewagon.com/socseb (for details of the Ffestiniog Railway Society) - both accessed on 18.11.08. 116 55 & 56 Vict. c.xliv (1892) (“the Festiniog 1892 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the Festiniog Railway Company, and certain other Railway Companies”. The Act and scheduled Order were in standard form. 117 The Festiniog 1892 Act, s 2 and Sch Order art 4 (and Sch). Special provision for maximum rates and charges was made in respect of the North Wales Narrow Gauge Railway (one of the four railways covered by the No.6 Order). 118 See the Festiniog 1892 Act, s 2 and Sch Order art 4 (and Sch). All the railway companies operated in Wales. Apart from the Festiniog and the North Wales Railways, the Order covered the Gorsedda Junction and Portmadoc Railway and the Portmadoc, Croesor, and Beddgelert Tram Railway. The Gorseddau Junction and Portmadoc Railway was dismantled by 1900 (http://whr.bangor.ac.uk/gorseddau.htm); the Pormadoc, Croesor, and Beddgelert Tram Railway was dismantled, along with the rest of the Welsh Highland Railway, by the 1960’s (http://www.frheritage.org.uk/wiki/Croesor_Tramway). 119 See Vale of Rheidol (Light) Railway Act 1897 (c.clxxiv), s 41 (which authorised construction of the Vale of Rheidol Railway between Aberystwyth and Devil’s Bridge - acquired by the GWR in 1922 and later nationalised in 1948 - and which applied the No. 6 1892 Order to its operations for merchandise traffic. The railway is now owned and run by the Brecon Mountain Railway), and the Portmadoc Beddgelert and South Snowdon Railway Act 1901 (c.cclxii), s 23 (which authorised acquisition of the Croesor Tram Railway’s assets and the construction of two extension lines in Carnarvon and Merioneth, and which applied the No. 6 Order to the Portmadoc Railway company’s merchandise traffic operations. In 1922 the railway company was absorbed into the Welsh Highland Railway, but the Porthmadoc- Beddgelert line closed in 1937 and the WHR was wound up in February 1944).

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62. The Festiniog 1892 Act gave the No.6 Order “full validity and effect” from January 1893.120 Given the closure of the Festiniog line for its original purposes in 1946, neither the Act nor the Order have any practical purpose today.121

Railway Rates and Charges, No.7 (Furness Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.xlv) Purpose 63. The Furness Railway Company opened its first line in August 1846, and operated principally in the North of England running in and around what today is Cumbria, south of the Lake District. The company and the London and North Western Railway Company (see above) operated various lines on a joint running basis in order to access, for example, the port at Whitehaven. The two railway companies were amalgamated in 1923 into the LMS group (and subsequently into British Railways).

64. The Railway Rates and Charges, No.7 (Furness Railway) Order Confirmation Act 1892122 was enacted to confirm the provisional No.7 Order of 1892 made by the Board of Trade under the 1888 Act. The order classified merchandise rail traffic, and applied scales of rates and charges for such classified traffic.123 The Furness 1892 Act and Order applied to two separate - but linked - railway operations: those of the Furness Railway Company and those of the London and North Western and Furness Railway Companies’ Joint Railways.124

65. The Furness 1892 Act gave the No.7 Order “full validity and effect” from January 1893.125

120 See the Festiniog 1892 Act, s 2 and Sch Order art 2. 121 The same applies to the other three railway companies cited in the Order. 122 55 & 56 Vict. c.xlv (1892) (“the Furness 1892 Act “), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the schedule of Maximum Rates and Charges applicable thereto, of the Furness Railway Company and the London and North Western and Furness Railway Companies’ Joint Railways”. The Act and scheduled Order were in standard form. 123 The Furness 1892 Act, s 2 and Sch Order art 4 (and Sch). Because the Order covered two railway operations (the Furness and the LNWR), it made special provision for the maximum rates and charges leviable in respect of movements, first, in and around Whitehaven (and the Lonsdale Works) and, secondly, over the Joint Railways’ lines. 124 See the Furness 1892 Act, s 2 and Sch Order art 4. 125 The Furness 1892 Act, s 2 and Sch Order art 2.

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Railway Rates and Charges, No.8 (Hull, Barnsley, and West Riding Junction Railway), Order Confirmation Act 1892 (55 & 56 Vict. c.xlvi) Purpose 66. The Hull, Barnsley and West Riding Junction Railway Company was formed in 1880, and simplified its name in 1905.126 In April 1922 the company amalgamated with the North Eastern Railway and in the following year (1923) both companies became part of the LNER group.127

67. The Railway Rates and Charges, No.8 (Hull, Barnsley, and West Riding Junction Railway), Order Confirmation Act 1892128 was enacted to confirm the provisional No.8 Order of 1892 made by the Board of Trade under the 1888 Act. The Order classified merchandise rail traffic, and applied scales of rates and charges for such classified traffic.129

68. The Hull 1892 Act gave the No.8 Order “full validity and effect” from January 1893.130

Railway Rates and Charges, No.9 (Isle of Wight Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.xlvii) Purpose 69. The Isle of Wight Railway was formed as the Isle of Wight (Eastern Section) Railway Company in 1860 (opening in 1864, by which time it already become simply the Isle of Wight Railway). It was one of five railway companies operating on the island prior to 1887.131 Its line eventually ran from Ryde to Ventnor, and it also took

126 To the Hull and Barnsley Railway. 127 See C. Awdrey book (cited above), Part 3 at p 138. 128 55 & 56 Vict. c.xlvi (1892) (“the Hull 1892 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the Hull, Barnsley, and West Riding Junction Railway Company”. The Act and scheduled Order were in standard form. 129 The Hull 1892 Act, s 2 and Sch Order art 4 (and Sch). Unlike other orders in this series, the No. 8 Order applied - initially at least - to only one railway operation. However, the No. 8 Order was later extended by the Hull and South Yorkshire Extension Railway Act 1897 (c.ccxlv), ss 47, 49 to that operation and to joint working with the Hull and Barnsley Railway (which Act also authorised construction of four new lengths of line), and by the Hull Barnsley and West Riding Junction Railway and Dock Act 1898 (c.clii), s 16 (which authorised acquisition of the Hull and South Yorkshire Extension Railway, and which extended the No. 8 Order to the combined railway operation). 130 See the Hull 1892 Act, s 2 and Sch Order art 2. 131 The Isle of Wight Railway (1864 to1923) The Cowes and Newport Railway (1862 to 1887) The Ryde and Newport Railway (1875 to 1887) The Isle of Wight (Newport Junction) Railway (1875 to 1887) The Ryde Pier and Tramway Company (1880 to 1924) The Brading Harbour Improvement and Railway Company (1882 to 1898) The Isle of Wight Central Railway (1887 to 1923), formed in 1887 from 3 amalgamations

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over working of the Brading Harbour line in 1882 (acquiring it in 1898). The Isle of Wight Railway, and the other railways then operating on the island, were brought into the SR grouping in 1923, and were later nationalised.

70. The Railway Rates and Charges, No.9 (Isle of Wight Railway, &c.), Order Confirmation Act 1892132 was enacted to confirm the provisional No. 9 Order of 1892 made by the Board of Trade under the 1888 Act. The Order classified merchandise rail traffic, and applied scales of rates and charges for such traffic.133 The IoW 1892 Act and Order applied to a further three named railway companies, all of which operated within the confines of the Isle of Wight.134

71. The IoW 1892 Act gave the No.9 Order “full validity and effect” from January 1893.135

Railway Rates and Charges, No.10 (Lancashire and Yorkshire Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.xlviii) Purpose 72. The Lancashire and Yorkshire Railway was formed from an amalgamation of several small companies in 1847. Further amalgamations occurred until the much expanded railway itself merged with the London and North Western Railway (LNWR) in 1922, ahead of grouping within the LMS in 1923.136

73. The Railway Rates and Charges, No.10 (Lancashire and Yorkshire Railway, &c.), Order Confirmation Act 1892137 was enacted to confirm the provisional No.10

The Freshwater, Yarmouth and Newport Railway (1888 to 1923) The Newport, Godshill and St. Lawrence Railway (1897 to 1913). 132 55 & 56 Vict. c.xlvii (1892) (“the IoW 1892 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the Isle of Wight Railway Company, and certain other Railway Companies”. The Act and scheduled Order were both in standard form. 133 See the IoW 1892 Act, s 2 and Sch Order art 4 (and Sch). 134 See the IoW 1892 Act, s 2 and Sch Order long title and Sch heading. The additional companies were: Isle of Wight Central Railway Company, Brading Harbour Improvement Railway and Works Company, and Freshwater, Yarmouth and Newport Railway Company. Brading Harbour was later the subject of the Brading Harbour and Railway Act 1896 (c.ccxliii), s 60 (which Act empowered the harbour and railway company to enter into working agreements with the Isle of Wight Railway Company, and which authorised the charging of rates for merchandise traffic over short distances over each other’s lines in accordance with the No. 9 1892 Order. Section 60 of the Brading Harbour Act actually speaks of the “No. 18” Order, but this must have been in error. The No. 18 Order (and Act) of 1892 related to the Taff Vale Railway and not to the Isle of Wight Railway: see below). 135 The IoW 1892 Act, s 2 and Sch Order art 2. 136 See C. Awdrey book (cited above), Part 2 at pp 85, 86. 137 55 & 56 Vict. c.xlviii (1892) (“the Lancashire 1892 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the

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Order of 1892 made by the Board of Trade under the 1888 Act. The Order classified merchandise rail traffic, and applied scales of rates and charges for such traffic.138 The Lancashire 1892 Act and Order applied additionally to several “other companies connected” with the L&YR.139

74. The Lancashire 1892 Act gave the No.10 Order “full validity and effect” from January 1893.140

Railway Rates and Charges, No.11 (London, Tilbury and Southend Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.xlix) Purpose 75. The London, Tilbury and Southend Railway (which opened fully by 1856) was operated from 1869 onwards by the North London Railway Company. It was merged into the Midland Railway in October 1912 (and in turn became part of the LMS grouping in 1923).141

76. The Railway Rates and Charges, No.11 (London, Tilbury, and Southend Railway, &c.), Order Confirmation Act 1892142 was enacted to confirm the provisional No.11 Order of 1892 made by the Board of Trade under the 1888 Act. The Order classified merchandise rail traffic, and applied scales of rates and charges for such traffic.143

Lancashire and Yorkshire Railway Company, and certain other Railway Companies”. The Act and scheduled Order were both in standard form. 138 See the Lancashire 1892 Act, s 2 and Sch Order art 4 (and Sch). The schedule of maximum rates and charges made separate provision for different parts of the railway network encapsulated within the Order eg. the extended line of railway authorised under the Manchester and Leeds Railway Act 1839 and the line connecting that railway to the L&YR; and the Preston and Longridge Railway (both in respect of goods and minerals carried or handled). 139 See the Lancashire 1892 Act, s 2 and Sch Order art 4 (and Sch para 28 and App). The railways in the main were those operated by the L&YR and the London and North Western Railway Company (LNWR) in partnership, either jointly with another railway company (the Ribble Branch Joint Railway Company), or over specified lengths of track (such as the Lancashire Union Railway, the Preston and Longridge Railway, the Preston and Wyre Railway). This list was expanded by the Blackpool Improvement Act 1920 (c.lxxxiii), s 42, which Act empowered the Blackpool Corporation to improve its existing urban tramway system (the Blackpool and Fleetwood Tramroad) by, amongst other things, constructing extension lines, and which authorised the charging for merchandise traffic in accordance with the provisions of the No. 10 Order. 140 The Lancashire 1892 Act, s 2 and Sch Order art 2. 141 See C. Awdrey book (cited above) at Part 2 p 96. 142 55 & 56 Vict. c.xlix (1892) (“the Tilbury 1892 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the London, Tilbury, and Southend Railway Company, and certain other Railway Companies”. The Act and scheduled Order were both in standard form. 143 See the Tilbury 1892 Act, s 2 and Sch Order art 4 (and Sch). The schedule of rates and charges applied to some 14 small railway companies which seemed to have no geographic nexus (ranging from Burry Port in South Wales to Tottenham and Hampstead in London, and beyond). These 14 companies were later joined by the Midland and Great Northern Railways Joint Committee’s operations via the

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77. The Tilbury 1892 Act gave the No.11 Order “full validity and effect” from January 1893.144

Railway Rates and Charges, No.12 (Manchester, Sheffield, and Lincolnshire Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.l) Purpose 78. The Manchester, Sheffield and Lincolnshire Railway came about through amalgamation by statute in 1846. After further expansion, in August 1897 the railway enterprise became the Great Central Railway.145

79. The Railway Rates and Charges, No.12 (Manchester, Sheffield, and Lincolnshire Railway, &c.), Order Confirmation Act 1892146 was enacted to confirm the provisional No.12 Order of 1892 made by the Board of Trade under the 1888 Act. The Order classified merchandise rail traffic, and applied scales of rates and charges for such traffic.147

80. The Manchester 1892 Act gave the No.12 Order “full validity and effect” from January 1893.148

Midland and Great Northern Railways Joint Committee Act 1897 (c.clxxxii) (as an adjunct to the Eastern and Midlands Railway) which authorised construction of a short length of line to Great Yarmouth and which, by section 5, applied the No. 11 Order to merchandise traffic on that line. Further, by a series of subordinate orders relating to additional charges, SR & O 1940/1391 (now revoked), SR & O 1946/843 and SI 1950/701, the effect of the No. 11 Order (and 1892 Confirmation Act) was specifically preserved. 144 The Tilbury 1892 Act, s 2 and Sch Order art 2. 145 See C. Awdrey book (cited above) at Part 3 p 147. 146 55 & 56 Vict. c.l (1892) (“the Manchester 1892 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the Manchester, Sheffield, and Lincolnshire Railway Company, and certain other Railway Companies”. The Act and scheduled Order were both in standard form. 147 See the Manchester 1892 Act, s 2 and Sch Order art 4 (and Sch). The schedule of rates and charges was expressed in the Order to apply to a number of railway companies in addition to the Manchester, Sheffield, and Lincolnshire Railway Company - namely, the Liverpool, Southport and Preston Junction Railway, the Macclesfield Committee (a joint operating committee), the Wigan Junction Railways Company, and various other companies which operated in concert to run particular lines (such as the Cheshire Lines Railways, the Southport and Cheshire Lines Extension Railway, the Manchester South Junction and Altrincham Railway, and the West Riding and Grimsby Railway): for detail see the No. 12 Order, Schedule of Maximum Rates and Charges para 28 and Appendix to that Schedule. The scales in the Schedule differentiated on their face between certain railways for certain classes of merchandise. Subsequently, the Schedule to the Act was applied to several other railways and undertakings, including those proximate to Sheffield via the Sheffield District Railway Acts 1896 (c.ccl), ss 48, 55 (which sections incorporated deeming provisions) and 1897 (c.cxxxii), ss 12, 19 (likewise), and - for example - by the Manchester and Liverpool Electric Express Railway Act 1901 (c.cclxv), s 78 and the North Killingholme Pier Act 1912 (c.clxvi), s 30 & Sch 1 Pt IV (which Act provided not just for pier construction on the river Humber in Lincolnshire but also for charging for goods, etc. which had to be transhipped or handled at the pier, not necessarily involving or limited to rail). 148 The Manchester 1892 Act, s 2 and Sch Order art 2.

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Railway Rates and Charges, No.13 (Metropolitan Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.li) Purpose 81. The Metropolitan Railway was incorporated in 1854 and operated in various permutations until amalgamated within the London Passenger Transport Board (the LPTB) in July 1933.149

82. The Railway Rates and Charges, No.13 (Metropolitan Railway, &c.), Order Confirmation Act 1892150 was enacted to confirm the provisional No.13 Order of 1892 made by the Board of Trade under the 1888 Act. The Order had classified merchandise rail traffic, and had applied scales of rates and charges for such traffic.151

83. The Metropolitan 1892 Act gave the No.13 Order “full validity and effect” from January 1893.152

Railway Rates and Charges, No.14 (Midland and South Western Junction Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.lii) Purpose 84. The Midland and South Western Junction Railway was formed in 1884 by amalgamation of two smaller railways.153 Notwithstanding financial difficulties, the railway operated as such until it was itself amalgamated within the GWR in 1923.

85. The Railway Rates and Charges, No.14 (Midland and South Western Junction Railway, &c.), Order Confirmation Act 1892154 was enacted to confirm the provisional

149 Initially the railway company worked in tandem with the GWR, and later (after that company withdrew) it operated in partnership with the GNR and a series of smaller railway companies, and later the LNER. 150 55 & 56 Vict. c.li (1892) (“the Metropolitan 1892 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the Metropolitan Railway Company, and certain other Railway Companies”. The Act and scheduled Order were both in standard form. 151 See the Metropolitan 1892 Act, s 2 and Sch Order art 4 (and Sch para 28 and App). The schedule of rates and charges was applied not only to the Metropolitan Railway system but also to the Hammersmith and City Joint Railway (run in partnership with the GWR) and to the City Lines and Extension Railways (run in partnership with the Metropolitan District Railway Company). The schedule identified - in complex form - separate portions of the railway lines and applied to those portions differential charging scales for goods and minerals. The Schedule was later extended to other (newly constructed) parts of the Metropolitan Railway via the Metropolitan Railway Act 1926 (c.xci), s 30. Interestingly, section 30 of the 1926 Act makes patent that the application of the 1892 Order was an interim measure only, pending the coming into operation of the schedule of charges to be applied by the rates tribunal acting under the Railways Act 1921, s 33 and s 60 proviso. 152 The Metropolitan 1892 Act, s 2 and Sch Order art 2. 153 See C. Awdrey book (cited above), Part 1 at p34.

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No.14 Order of 1892 made by the Board of Trade under the 1888 Act. The Order classified merchandise rail traffic, and applied scales of rates and charges for such traffic.155

86. The Midland 1892 Act gave the No.14 Order “full validity and effect” from January 1893.156

Railway Rates and Charges, No.15 (North Eastern Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.liii) Purpose 87. The North Eastern Railway Company was formed in 1854 by amalgamation of three smaller companies, and grew steadily until grouping within the LNER in 1923.

88. The Railway Rates and Charges, No.15 (North Eastern Railway, &c.), Order Confirmation Act 1892157 was enacted to confirm the provisional No.15 Order of 1892 made by the Board of Trade under the 1888 Act. The Order classified merchandise rail traffic, and applied scales of rates and charges for such traffic.158

154 55 & 56 Vict. c.lii (1892) (“the Midland 1892 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the Midland and South Western Junction Railway Company, and certain other Railway Companies”. The Act and scheduled Order were both in standard form. 155 See the Midland 1892 Act, s 2 and Sch Order art 4. The schedule of rates and charges was applied by the Order not only to the Midland company but also to another nine railway companies, spanning England and Wales from Liskeard in Cornwall, to Talyllyn in Wales, and to the Wirral in Cheshire. The rates and charges scales were much the same for each railway, albeit with some minor variations for two Liskeard-based companies and for the Neath and Brecon Railway Company. The Talyllyn Railway Company (see above) operates today as a preserved narrow gauge line, principally for fare-paying passengers. It was founded in 1865 and became a preserved line in 1951. The Talyllyn Railway Company appears today to charge on a contractual basis: http://www.talyllyn.co.uk/legal/index.html. Subsequently, the Midland 1892 Act was extended to cover two other railway lines: by the Liskeard and Looe Railway Extension Act 1895 (c.cviii), s 17 two new lengths of line to be constructed by the Liskeard and Looe Union Canal Company were to be treated as within the No. 14 Order for charging purposes (until the railway was grouped with the GWR in 1923); and by the Marlborough and Grafton Railway Act 1896 (c.ccxxx), s 39 two new lines in Wiltshire were to be worked and maintained by the Midland and South Western Junction Railway Company, and they were to be treated when so worked (and also when the Midland Railway and the LSWR exercised running powers) as falling within the No. 14 Order for the conveyance of merchandise traffic. 156 The Midland 1892 Act, s 2 and Sch Order art 2. 157 55 & 56 Vict. c.liii (1892) (“the North Eastern 1892 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the North Eastern Railway Company, and certain other Railway Companies”. The Act and scheduled Order were both in standard form. 158 See the North Eastern 1892 Act, s 2 and Sch Order art 4. The No. 15 Order applied to seven railway companies in all, ranging from the Forcett Railway Company (Darlington to Barnard Castle) - which line opened in 1866, was worked by the NER, became part of the LNER in 1923, and closed in May 1966 - to two Scarborough-linked railway companies, and the Marquess of Londonderry’s private line from his colliery to Sunderland docks and the seaport of Seaham (which railway became part of the NER in 1900). Detail variations were made to the standard schedule of rates and charges for coal shipments on certain portions of the rail network. The No. 15 Order was further applied by later legislation relating to the NER in 1897 (c.ccxxiii), s 5 (to extensions and widenings) and 1900 (c.clxiii), ss 7, 50 (to extensions

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89. The North Eastern 1892 Act gave the No.15 Order “full validity and effect” from January 1893.159

Railway Rates and Charges, No.16 (North London Railway), Order Confirmation Act 1892 (55 & 56 Vict. c.liv) Purpose 90. The North London Railway Company started life in 1853, and it extended its line - in conjunction with the LNWR - from the East and West India Docks on the Thames to a new terminus at Broad Street (now demolished and redeveloped) in the City in 1861. Common management with the LNWR was introduced from 1909, and the operation was amalgamated within the LMS on grouping in 1923.160

91. The Railway Rates and Charges, No.16 (North London Railway), Order Confirmation Act 1892161 was enacted to confirm the provisional No.16 Order of 1892 made by the Board of Trade under the 1888 Act. The Order had classified merchandise rail traffic, and had applied scales of rates and charges for such traffic.162

92. The North London 1892 Act gave the No. 16 Order “full validity and effect” from January 1893.163

Railway Rates and Charges, No.17 (North Staffordshire Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.lv) Purpose 93. The North Staffordshire Railway Company came about through the building of various railway arms to serve the Potteries in the West Midlands, centred on Stoke- on-Trent. Opened from 1848 onwards (and incorporated two years previously), the and widenings, and to various small companies taken over by the NER, such as the Londonderry line (as above)), by the Cawood Wistow and Selby Light Railway Act 1896 (c.xlvi), s 45 (to two railway lines to be constructed by the new railway company), and by SR & O 1926/1066 (L), art 24(1)(f) (which 1926 Order made arrangements for the South Shields, Marsden and Whitburn Colliery Light Railway to levy rates and charges for, amongst other things, merchandise traffic, subject to the coming into force on “the appointed day” - 1 January 1928 - of the new charging provisions in the Railways Act 1921 (c.55), s 31 (and s 32), and s 72 (which section applied specifically to charging by light railways). After the appointed day, the charging provisions in s 55, Sch 5 were to apply). 159 The North Eastern 1892 Act, s 2 and Sch Order art 2. 160 See C. Awdrey book (cited above), Part 2 at p 96. 161 55 & 56 Vict. c.liv (1892) (“the North London 1892 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the North London Railway Company”. The Act and scheduled Order were both in standard form. 162 See the North London 1892 Act, s 2 and Sch Order art 4. Unusually the No. 16 Order was not applied to any other railway company either by this Act or by any subsequent Act. 163 The North London 1892 Act, s 2 and Sch Order art 2.

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company gradually expanded its network. By 1875 mutual running powers had been agreed with the much larger LNWR. On grouping in 1923 the North Staffordshire was absorbed into the new LMS Railway.164

94. The Railway Rates and Charges, No.17 (North Staffordshire Railway, &c.), Order Confirmation Act 1892165 was enacted to confirm the provisional No.17 Order of 1892 made by the Board of Trade under the 1888 Act. The Order had classified merchandise rail traffic, and had applied scales of rates and charges for such traffic.166

95. The North Staffordshire 1892 Act gave the No.17 Order “full validity and effect” from January 1893.167

Railway Rates and Charges, No.18 (Taff Vale Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.lvi) Purpose 96. The Taff Vale Railway Company opened its first section of track shortly after 1836, creating a rail link between Cardiff Docks and Merthyr Tydfil by 1841. By 1878 the railway company was also leasing two railways linked to Penarth, and by 1902 the company had acquired a further eight railway operations within South Wales (giving a total route mileage of almost 125 miles). In 1923 the company was absorbed into the GWR grouping.168

97. The Railways Rates and Charges, No.18 (Taff Vale Railway, &c.), Order Confirmation Act 1892169 was enacted to confirm the provisional No.18 Order of 1892

164 See C. Awdrey book (cited above), Part 2 at p 97. 165 55 & 56 Vict. c.lv (1892) (“the North Staffordshire 1892 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the North Staffordshire Railway Company, and certain other Railway Companies”. The Act and scheduled Order were both in standard form. 166 See the North Staffordshire 1892 Act, s 2 and Sch Order art 4. The schedule of rates and charges was applied - by para 28 of, and Appendix to, that schedule - to a further four minor railway companies, each of which had some linkage to the North Staffordshire operation. Thus the Longton, Adderley Green and Bucknall Railway (closed in its entirety since 1964), built originally to serve the Staffordshire coalpits, was worked by the North Staffordshire until it acquired it in 1895. Similarly, the North Staffordshire worked the Cheadle Railway from its inception in 1892 and prior to takeover in 1908. And the quaintly termed Mr Sneyd’s Railway (built privately by one Ralph Sneyd in 1861 for colliery traffic) was leased and operated by the North Staffordshire from 1864 onwards. 167 The North Staffordshire 1892 Act, s 2 and Sch Order art 2. 168 See C. Awdrey book (cited above), Part 1 at p 46. 169 55 & 56 Vict. c.lvi (1892) (“the Taff Vale 1892 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the Taff

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made by the Board of Trade under the 1888 Act. The Order had classified merchandise rail traffic, and had applied scales of rates and charges for such traffic.170

98. The Taff Vale 1892 Act gave the No.18 Order “full validity and effect” from January 1893.171

Railway Rates and Charges, No.19 (Caledonian Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.lvii) Purpose 99. The Caledonian Railway was opened fully to traffic (from Carlisle to Glasgow, via the Clyde valley) by January 1850. Express passenger services to London from Scotland followed in due course and, by 1918, the railway company had absorbed into its system significant parts of other railways within Scotland. In July 1923 the Caledonian Railway became part of the LMS grouping.

100. The Railway Rates and Charges, No.19 (Caledonian Railway, &c.), Order Confirmation Act 1892172 was enacted to confirm the provisional No. 19 Order of 1892 made by the Board of Trade under 1888 Act. The Order had classified

Vale Railway Company, and certain other Railway Companies”. The Act and scheduled Order were both in standard form. 170 See the Taff Vale 1892 Act, s 2 and Sch Order art 4. The schedule of rates and charges was applied by the Act not only to the Taff Vale Railway but also to another ten railway companies, all of which (bar one) were based in South Wales (the exception being the Mersey Railway Company). The schedule of rates and charges was subdivided so that tonnage costs could be differently prescribed for different groups of company. With the exception of the Mersey Railway, the other railway companies were eventually grouped within the GWR in 1923. The Mersey Railway (underground Birkenhead to Liverpool) was electrified from steam in 1903, avoided grouping, and remained independent until nationalisation in 1948. It was removed from the Taff Vale 1892 Act - for charging purposes - two years later by the Mersey Railway (Rates and Charges) Act 1894 (c.lxxii): see later in this note. That 1894 Act is also recommended for repeal. After 1892 the No. 18 Order was further applied to two other railways and an extension to the Taff Vale Railway: the Cardiff Railway Act 1897 (c.ccvii), s 21 (which Act authorised, amongst other things, the construction of track linking the Bute docks (in Cardiff) and the Taff Vale line, and which extended the No. 18 Order to various lines, excepting the new pier railway. The railway was grouped into the GWR by 1923), the Mumbles Railway and Pier Act 1898 (c.cxliv), s 19 (which Act authorised extension of the existing railway to Black Pill), and the Taff Vale Railway Act 1900 (c.lxxviii), s 5 (which Act authorised the construction of two additional short stretches of line, and extended the No. 18 Order to merchandise traffic on those lines). 171 The Taff Vale 1892 Act, s 2 and Sch Order art 2. 172 55 & 56 Vict. c.lvii (1892) (”the Caledonian 1892 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the Caledonian Railway Company, and certain other Railway Companies”. The Act and scheduled Order were both in standard form.

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merchandise rail traffic, and had applied scales of rates and charges for such traffic.173

101. The Caledonian 1892 Act gave the No.19 Order “full validity and effect” from January 1893.174

Railway Rates and Charges, No.20 (Callander and Oban Railway), Order Confirmation Act 1892 (55 & 56 Vict. c.lviii) Purpose 102. The Callander and Oban Railway was formed in 1865, but the line was not opened until July 1880. It was run by the Caledonian Railway, and extended over time. It remained independent until grouping (as part of the LMS) in 1923. It closed entirely under British Railways in 1966.

103. The Railway Rates and Charges, No.20 (Callander and Oban Railway), Order Confirmation Act 1892175 was enacted to confirm the provisional No.20 Order of 1892 made by the Board of Trade under the 1888 Act. The Order had classified merchandise rail traffic, and had applied rates of scales and charges for such traffic.176

173 See the Caledonian 1892 Act, s 2 and Sch Order art 4. The schedule of rates and charges was applied by the Act not only to the Caledonian Railway but also to a further eleven railways, some minor and others operating jointly in partnership with the Caledonian Railway. These railways, listed in the Appendix to the scheduled Order (see also para 27), were almost all Scotland-based (excepting the Carlisle Station Lines) and ranged from Glasgow to Dundee. Each of these railways was eventually amalgamated into the LMS grouping in 1923. The goods and minerals part of the maximum schedule of rates and charges made separate arrangements for certain of the lines. After 1892 the Act and Order were applied again by another six railway Acts passed between 1896 and 1898. Two Acts related to the Caledonian Railway, 1897 (c.cxviii), s 39 (which Act conferred powers to construct additional lines in Lanarkshire and Stirlingshire, and extended the freight charging provisions to them) and 1898 (c.clxxxviii), s 34 (which authorised the railway company to acquire the Crieff and Comrie Railway Company - which company was then to be dissolved - and to extend the No. 19 Order to that railway operation). Likewise, the Muirhead Mauchline and Dalmellington Railways Act 1896 (c.xxxvii), by sections 55 and 63, extended the reach of the No. 19 Order to the newly incorporated company and its operations, and to a portion of the Glasgow and South Western Railway Company over whose lines the new company had joint running powers. 174 The Caledonian 1892 Act, s 2 and Sch Order art 2. 175 55 & 56 Vict. c.lviii (1892) (“the Callander 1892 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the Callander and Oban Railway Company”. The Act and Order were both in standard form. 176 See the Callander 1892 Act, s 2 and Sch Order art 4. Unlike the majority of other Acts in this series, this Act was limited to this railway company only. It was extended by the Callander and Oban Railway Act 1897 (c.clxxix), s 25, which applied the No. 20 Order to merchandise traffic on two new spurs of line to be constructed by the same company under the Act, albeit that the Caledonian Railway would continue to work the company’s lines.

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104. The Callander 1892 Act gave the No.20 Order “full validity and effect” from January 1893.177

Railway Rates and Charges, No.21 (City of Glasgow Union Railway), Order Confirmation Act 1892 (55 & 56 Vict. c.lix) Purpose 105. Some six miles long, the building of the City of Glasgow Union Railway line was first authorised in 1864, but only completed in May 1876 with the opening of St. Enoch station (although the first section of line had opened in December 1870). St. Enoch passed to the Glasgow and South Western Railway (G&SWR) in June 1883 and, in August 1896, the railway company was dissolved and its network split between the North British Railway and the G&SWR (with mutual running rights). On grouping in 1923 the NBR was amalgamated into the LNER and the G&SWR was amalgamated into the LMS Railway. St. Enoch station eventually closed in 1966 and was later demolished.178

106. The Railway Rates and Charges, No.21 (City of Glasgow Union Railway), Order Confirmation Act 1892179 was enacted to confirm the provisional No.21 Order of 1892 made by the Board of Trade under the 1888 Act. The Order classified merchandise rail traffic, and applied appropriate rates and charges for such traffic, in respect of the City of Glasgow Union Railway.180

107. The Glasgow 1892 Act gave the No.21 Order “full validity and effect” from January 1893.181

Railway Rates and Charges, No.22 (Glasgow and South Western Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.lx) Purpose 108. The Glasgow and South Western Railway Company was formed in October 1850 through an amalgamation of existing lines. It also ran a fleet of coastal steam ships. By 1923 the company had been incorporated within the LMS grouping.

177 The Callander 1892 Act, s 2 and Sch Order art 2. 178 For history see C. Awdrey book (cited above), Part 2 at p 68. 179 55 & 56 Vict. c.lix (1892) (“the Glasgow 1892 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the City of Glasgow Union Railway Company”. The Act and scheduled Order were both in standard form. 180 The Glasgow 1892 Act, s 2 and Sch Order art 4. The No. 21 Order applied only to this one railway company, and the Act was not later extended. 181 The Glasgow 1892 Act, s 2 and Sch Order art 2.

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109. The Railway Rates and Charges, No.22 (Glasgow and South Western Railway, &c.), Order Confirmation Act 1892182 was enacted to confirm the provisional No.22 Order of 1892 made by the Board of Trade under the 1888 Act. The Order had classified merchandise rail traffic, and had applied appropriate rates and charges for such traffic.183

110. The G&SWR 1892 Act gave the No.22 Order “full validity and effect” from January 1893.184

Railway Rates and Charges, No.23 (Great North of Scotland Railway), Order Confirmation Act 1892 (55 & 56 Vict. c.lxi) Purpose 111. The Great North of Scotland Railway Company was formed in 1846, but did not open its first stretch of line until 1854, later opening a passenger station in Aberdeen in 1856. Branch lines were consolidated, and various railway companies were acquired, in the period 1866 to 1881. In 1923 the company was amalgamated within the LNER grouping.185

112. The Railway Rates and Charges, No.23 (Great North of Scotland Railway), Order Confirmation Act 1892186 was enacted to confirm the provisional No.23 Order of 1892 made by the Board of Trade under the 1888 Act. The Order classified merchandise rail traffic, and applied appropriate rates and charges for such traffic, for the Great North of Scotland Railway only.187

113. The North of Scotland 1892 Act gave the No.23 Order “full validity and effect” from January 1893.188

182 55 & 56 Vict. c.lx (1892) (“the G&SWR 1892 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the Glasgow and South Western Railway Company, and certain other Railway Companies”. The Act and scheduled Order were both in standard form. 183 The G&SWR 1892 Act, s 2 and Sch Order art 4. The No. 22 Order applied to three railways in all: the G&SWR and two “connected” railways - the Ayrshire and Wigtownshire Railway and the Kilmarnock and Troon Railway (see Order Sch, Sch para 27 and App). It was not subsequently extended. 184 The G&SWR 1892 Act, s 2 and Sch Order art 2. 185 See C. Awdrey book (cited above), Part 3 at p 136. 186 55 & 56 Vict. c.lxi (1892) (“the North of Scotland 1892 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the Great North of Scotland Railway Company”. The Act and scheduled Order were both in standard form. 187 The North of Scotland 1892 Act, s 2 and Sch Order art 4. The Order was not subsequently extended. 188 The North of Scotland 1892 Act, s 2 and Sch Order art 2.

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Railway Rates and Charges, No.24 (Highland Railway), Order Confirmation Act 1892 (55 & 56 Vict. c.lxii) Purpose 114. The Highland Railway Company was formed from a railway merger in June 1865, and its various lines were centred on Inverness and Aviemore (the latter from 1898), spreading broadly northwards. The railway company became a constituent company of the LMS on grouping in 1923.

115. The Railway Rates and Charges, No.24 (Highland Railway), Order Confirmation Act 1892189 was enacted to confirm the provisional No.24 Order of 1892 made by the Board of Trade under the 1888 Act. The Order classified merchandise rail traffic, and applied appropriate rates and charges for such traffic, for the Highland Railway only.190

116. The Highland 1892 Act gave the No.24 Order “full validity and effect” from January 1893.191

Railway Rates and Charges, No.25 (North British Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.lxiii) Purpose 117. The North British Railway Company opened its main line in 1846 from Berwick to Edinburgh. By 1878 the Tay Bridge had been opened, and the company had acquired other lines. Expansion continued until grouping in 1923, when the company became part of the LNER.

118. The Railway Rates and Charges, No.25 (North British Railway, &c.), Order Confirmation Act 1892192 was enacted to confirm the provisional No.25 Order of 1892 made by the Board of Trade under the 1888 Act. The Order classified merchandise

189 55 & 56 Vict. c.lxii (1892) (“the Highland 1892 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the Highland Railway Company”. The Act and scheduled Order were both in standard form. 190 The Highland 1892 Act, s 2 and Sch Order art 4. The Order was not subsequently extended. 191 The Highland 1892 Act, s 2 and Sch Order art 2. 192 55 & 56 Vict. c.lxiii (1892) (”the North British 1892 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the North British Railway Company, and certain other Railway Companies”. The Act and scheduled Order were both in standard form.

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rail traffic, and applied appropriate rates and charges for such traffic, in respect of the North British Railway and eight other “connected” railways.193

119. The North British 1892 Act gave the No.25 Order “full validity and effect” from January 1893.194

Railway Rates and Charges, No.26 (Athenry and Ennis Junction Railway, &c.), Order Confirmation Act 1892 (55 & 56 Vict. c.lxiv) Purpose 120. The Athenry and Ennis Junction Railway opened in September 1869. The railway company merged with the Athenry and Tuam Railway Company and the Waterford and Limerick Railway Company in 1893.195 In turn (in 1901) the Waterford and Limerick was bought by the Great Southern and Western Railway Company and, in 1925, that company merged into the Great Southern Railways which operated solely within the Irish Free State. Great Southern was nationalised by the Irish government in 1944, and became part of the Irish Rail national network.196 The Athenry to Ennis line remains in being, albeit not in regular use.

121. The Railway Rates and Charges, No.26 (Athenry and Ennis Junction Railway, &c.), Order Confirmation Act 1892197 was enacted to confirm the provisional No.26 Order of 1892 made by the Board of Trade under the 1888 Act. The Order classified merchandise rail traffic, and applied appropriate rates and charges for such traffic, in

193 See the North British 1892 Act, s 2 and Sch Order art 4 (and Order Sch para 27 and App). All the mentioned railways operated in the vicinity of the Clyde, Forth and Tay, and each were absorbed into the North British Railway, or into the LNER on grouping. The scales of charges set out in the Schedule to the Order were varied for particular railways and destinations. The list of railway companies’ Acts by which the No. 25 Order was later extended included the Invergarry and Fort Augustus Railway Act 1896 (c.ccxl), s 42 (which Act authorised construction of a 24-mile length of railway line, joining the West Highland Railway and running to Loch Ness, and extended the charging provisions within the No. 25 Order to that line as if the railway company had been included in the original list. The NBR took over the company in 1914, but the line closed completely in January 1947), the Newburgh and North Fife Railway Act 1897 (c.ccxxi), ss 32 and 40 (which Act authorised construction of new lines to connect with the North British system, and to be run by the NBR, and to charge at rates set out in the No. 25 Order), the Edinburgh District Lunacy Board Act 1900 (c.civ), s 13 (which Act authorised construction within 5 years of a spur line from the Edinburgh and Bathgate Railway - named in the original Act - to the new asylum to be worked by the NBR, and to charge for goods carried in accordance with the No. 25 Order), and the Motherwell and Bellshill Railway Act 1900 (c.cli), s 42 (which Act authorised the construction of three short lines, provided for reciprocal arrangements with the NBR and the G&SWR for through traffic, and extended the Order’s charging provisions to the lines). 194 See the North British 1892 Act, s 2 and Sch Order art 2. 195 See the Waterford and Limerick Railway Act 1893 (56 & 57 Vict. c.clxiv). 196 See the Transport Act 1944 (No. 21/1944) (Ire), and http://www.irishstatutebook.ie/1944/en/act/pub/0021/index.html (accessed 15.1.09). 197 55 & 56 Vict. c.lxiv (1892) (“the Athenry 1892 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, containing the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the Athenry and Ennis Junction Railway Company, and certain other Railway Companies”. The Act and scheduled Order followed the format of previous legislation in this field.

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respect of the Athenry and Ennis Junction Railway and a large number of other railway companies (and lines) across both Southern Ireland (today the state of Ireland)198 and Northern Ireland, prior to partitioning of the island in 1922.199

122. The Athenry 1892 Act gave the No.26 Order “full validity and effect” from January 1893.200

123. In so far as the Athenry 1892 Act referred to railway companies operating in Southern Ireland only (today, Ireland), repeal of that Act within the United Kingdom - on the ground that it is no longer necessary - will not affect its validity as a statute within Ireland. In so far as it relates to railway companies operating in Northern Ireland (today, an integral part of the UK), the railway system was nationalised in January 1948 under the Transport Act (NI) 1948 (c.16). Provisions relating to formerly private railway companies have long been superseded.

1893 Railway Rates and Charges (Cranbrook and Paddock Wood Railway, &c.) Order Confirmation Act 1893 (56 & 57 Vict. c.cxii) Purpose 124. The Cranbrook and Paddock Wood Railway was incorporated in 1877, but the line was only built and fully operational by September 1893. The South-Eastern Railway ran the line from the outset, and absorbed the company in July 1900. The SER was itself then amalgamated into the Southern Railway grouping in 1923. The Cranbrook and Paddock Wood line (then under BR control) closed in June 1961.

125. The purpose behind the Railway Rates and Charges (Cranbrook and Paddock Wood Railway, &c.) Order Confirmation Act 1893201 was very similar to its

198 Within Ireland (and Irish law) the state is known simply as ‘Ireland’, not the Republic of Ireland: see the Constitution of Ireland as enacted in 1937 (and as later amended), art 4 which assigns the state’s name. The description within the Republic of Ireland Act 1948 (No. 22/1948) (Ire), s 2 does not override the Constitution. In the United Kingdom the legal name of Ireland is still the Republic of Ireland, in order to distinguish it from the province of Northern Ireland: see the Ireland Act 1949 (c.41), s 1(3). 199 The Athenry 1892 Act, s 2 and Sch Order art 4. The 1892 Order covered some 62 railway companies in all, ranging from the Tralee and Dingle Light Railway or Tramway Company in the far south-west of Ireland to the Londonderry and Lough Swilly Railway in the north-east. This list of 62 was supplemented by a further seven Acts passed in the period 1892 to 1900 (which local Acts are listed in the Chronological Table of Local Legislation, 1797-1994 (1996, HMSO London), vol 3 at p 1431). 200 The Athenry 1892 Act, s 2 and Sch Order art 2. 201 56 & 57 Vict. c.cxii (1893) (“the Cranbrook 1893 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, relating to the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges applicable thereto, of the Cranbrook and Paddock Wood Railway Company, the Glyn Valley Tramway Company, the Manchester

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predecessor railway confirmation Acts, but its method of delivery was much more concise. Instead of setting out in the Order (for confirmation) a detailed schedule of rates and charges, the Act adopted a form of shorthand. It simply listed the various railway companies which were to have their maximum rates and charges fixed, and then achieved that intent by applying previous confirmation Acts to them. By this mechanism the various railways (none of which seemed to have any geographic nexus) were deemed to fall within specified previous confirmation Acts. In other words, the Cranbrook 1893 Act acted as a compendium.

126. Accordingly, the following occurred –  the Cranbrook and Paddock Wood Railway Company was deemed to have been named and included in the Schedule to the South-Eastern Railway Company (Rates and Charges) Order Confirmation Act 1891202 for the purpose of merchandise traffic charging  the Glyn Valley Tramway Company was deemed to have been named and included in the Schedule to the Railway Rates and Charges, No.6 (Festiniog Railway, &c.), Order Confirmation Act 1892203  the railway operation of the Manchester Ship Canal Company was deemed to have been a railway company named and included in the Schedule to the London and North Western Railway Company (Rates and Charges) Order Confirmation Act 1891204  the Stratford-upon-Avon, Towcester, and Midland Junction Railway Company was deemed to have been named and included in the Schedule to the Railway Rates and Charges, No.11 (London, Tilbury and Southend Railway, &c.), Order Confirmation Act 1892.205

127. The Cranbrook 1893 Act gave the scheduled Order “full validity and effect” from the date of the passing of the Act (June 1893).206

Ship Canal Company in respect of the Railways of the said Company, and the Stratford-upon-Avon, Towcester, and Midland Junction Railway Company”. 202 See the Cranbrook 1893 Act, s 2 and Sch Order art 4. For the South-Eastern 1891 Act, see earlier in this note. That 1891 Act is also recommended for repeal. 203 See the Cranbrook 1893 Act, s 2 and Sch Order art 5. For the Festiniog 1892 Act, see earlier in this note. That 1892 Act is also recommended for repeal. 204 See the Cranbrook 1893 Act, s 2 and Sch Order art 6. For the North Western 1891 Act, see earlier in this note. That 1891 Act is also recommended for repeal. In respect of the Manchester Ship Canal railway operation, amendment was later made by the Manchester Ship Canal Act 1900 (c.xxxvi), s 9 which had the effect of applying article 6 of the Cranbrook 1893 Act and Order (referred to in the 1900 Act as “section 6”) to the railway line extension to Salford authorised under the 1900 Act. 205 See the Cranbrook 1893 Act, s2 and Sch Order art 7. For the Tilbury 1892 Act, see earlier in this note. That 1892 Act is also recommended for repeal. 206 The Cranbrook 1893 Act, s 2 and Sch Order art 2.

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1894 Railway Rates and Charges (Easingwold Railway, &c.) Order Confirmation Act 1894 (57 & 58 Vict. c.xlviii) Purpose 128. The Easingwold Railway (linking with the North Eastern Railway at Alne) opened in July 1891. The line was eventually worked by the NER. The original railway company remained independent past nationalisation, but the line finally closed in December 1957.207

129. The Railway Rates and Charges (Easingwold Railway, &c.) Order Confirmation Act 1894208 was cast in a similar format to the Cranbrook 1893 Act (above). It was enacted to confirm a provisional Order of 1894 made by the Board of Trade under the 1888 Act. The Order had applied previous confirmation Acts to various other railway companies, so that the scales and rates of charges for specified items of merchandise rail traffic could be utilised by those additional companies.209

130. Accordingly, the following occurred –  the East and West Yorkshire Union Railway Company was deemed to have been specially named and included in the Schedule to the Great Northern Railway Company (Rates and Charges) Order Confirmation Act 1891210  the Shortlands and Nunhead Railway Company was deemed to have been specially named and included in the Schedule to the London, Chatham, and Dover Railway Company (Rates and Charges) Order Confirmation Act 1891211  the Harrow and Stanmore Railway Company was deemed to have been specially named and included in the Schedule to the London and North

207 See C. Awdrey book (cited above), Part 5 at p 213. 208 57 & 58 Vict. c.xlviii (1894) (“the Easingwold 1894 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act, 1888, relating to the Classification of Merchandise Traffic, and the Schedule of Maximum Rates and Charges of the Easingwold Railway Company, the Crieff and Comrie Railway Company, the East and West Yorkshire Union Railway Company, the Harrow and Stanmore Railway Company, the Shortlands and Nunhead Railway Company, the South Clare Railways Company (Limited), and the Stocksbridge Railway Company”. 209 See the Easingwold 1894 Act, s 2 and Sch Order arts 4-10. 210 See the Easingwold 1894 Act, s 2 and Sch Order art 6. For the Great Northern 1891 Act, see earlier in this note. That 1891 Act is also recommended for repeal. The Easingwold 1894 Act specified which scale within Part 1 of the 1891 Act Schedule was to apply for merchandise carried on the East and West Yorkshire Union Railway. 211 See the Easingwold 1894 Act, s 2 and Sch Order art 8. For the Chatham 1891 Act, see earlier in this note. That 1891 Act is also recommended for repeal.

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Western Railway Company (Rates and Charges) Order Confirmation Act 1891212  the Stocksbridge Railway Company was deemed to have been specially named and included in the Schedule to the Railway Rates and Charges, No.12 (Manchester, Sheffield, and Lincolnshire Railway, &c.), Order Confirmation Act 1892.213  the Easingwold Railway Company was deemed to have been specially named and included in the Schedule to the Railway Rates and Charges, No.15 (North Eastern Railway, &c.), Order Confirmation Act 1892214  the Crieff and Comrie Railway Company was deemed to have been specially named and included in the Schedule to the Railway Rates and Charges, No.19 (Caledonian Railway, &c.), Order Confirmation Act 1892,215 and  the South Clare Railways Company Limited (in Ireland) was deemed to have been specially named and included in the Schedule to the Railway Rates and Charges, No.26 (Athenry and Ennis Junction Railway, &c.), Order Confirmation Act 1892.216

131. The Easingwold 1894 Act gave the scheduled Order “full validity and effect” from the date of the passing of the Act (July 1894).217

Mersey Railway (Rates and Charges) Act 1894 (57 & 58 Vict. c.lxxii)

Purpose 132. The Mersey Railway, in 1894, was some four miles long. It included in its length almost ¾ mile of “exceptionally expensive tunnel under the River Mersey from Liverpool and Birkenhead”, and a further 3 miles ran underground in the urban areas.218 The line had been so costly to construct and run (due mainly to the expense

212 See the Easingwold 1894 Act, s 2 and Sch Order art 7. For the North Western 1891 Act, see earlier in this note. That 1891 Act is also recommended for repeal. 213 See the Easingwold 1894 Act, s 2 and Sch Order art 10. For the Manchester 1892 Act, see earlier in this note. That 1892 Act is also recommended for repeal. 214 See the Easingwold 1894 Act, s 2 and Sch Order art 4. For the North Eastern 1892 Act, see earlier in this note. That 1892 Act is also recommended for repeal. 215 See the Easingwold 1894 Act, s 2 and Sch Order art 5. For the Caledonian 1892 Act, see earlier in this note. That 1892 Act (which operates in Scotland) is also recommended for repeal. 216 See the Easingwold 1894 Act, s 2 and Sch Order art 9. For the Athenry 1892 Act, see earlier in this note. That 1892 Act is also recommended for repeal. 217 The Easingwold 1894 Act, s 2 and Sch Order art 2. 218 See preamble to the Mersey Railway (Rates and Charges) Act 1894 (57 & 58 Vict. c.lxxii) (“the Mersey 1894 Act”), being “An Act for transferring the Mersey Railway Company with respect to the classification of merchandise traffic and the schedule of maximum rates and charges from the Order

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of pumping water from the tunnel and ventilating it) that the original railway company went into receivership in 1887.219

133. Until 1894 the railway had carried no merchandise traffic other than parcels. In order to increase its revenues (which had been reliant upon its significant passenger traffic), the then company needed to increase the range of merchandise traffic it could handle, and to ensure that the charges levied were compatible with the particular needs of the company.

134. Originally the Mersey Railway had been included within the Railway Rates and Charges, No.18 (Taff Vale Railway, &c.), Order 1892 (as confirmed by the Taff Vale 1892 Act).220 As the Mersey 1894 Act made clear in its preamble, bracketing the Mersey Railway with the various Welsh railway operations made little sense, given the particular challenges faced by that company.221 It was now appropriate to transfer the Mersey Railway from the Taff Vale 1892 Order to another Order which applied to railways “more nearly resembling the Mersey Railway as regards the cost of constructing and working the railway and the nature of the traffic thereon”.222

135. To this end, the Mersey 1894 Act provided that the Mersey Railway should be omitted from the Taff Vale 1892 Act and Order, and inserted in the Schedule to the Railway Rates and Charges, No. 5 (East London Railway, &c.) Order Confirmation Act 1892.223 This was a more appropriate statutory home because the East London Railway had characteristics similar to those of the Mersey Railway in that it traversed a long river tunnel (under the Thames).224

applicable to the Taff Vale Railway Company to the Order applicable to the East London Railway Company”. 219 The Mersey 1894 Act, preamble. The railway had only formally opened in 1886. The service continued however, and the line was electrified (superseding steam operation) in 1903. 220 For the Taff Vale 1892 Act, see earlier in this note. The Taff Vale 1892 Act is also recommended for repeal. 221 The railways with which the Mersey Railway had been grouped in 1892 “in no way resemble[d] the Mersey Railway either as regards the cost of construction or of working or the general description of the traffic thereon”, and failure to object to its inclusion within the provisional Order had been an oversight: see the Mersey 1894 Act, preamble. 222 The Mersey 1894 Act, preamble. 223 See the Mersey 1894 Act, ss 2, 3. By section 4 a saving was made for the special mileage allowance set out in the Taff Vale 1892 Act, s 2 and Sch Order Sch maximum rates and charges, preamble (final unnumbered para), and the provision was deemed inserted in the East London 1892 Act (ie for charging purposes, the Mersey Tunnel was deemed to be five miles long). 224 For a fuller description of the East London Railway, see earlier in this note in the text relating to the East London 1892 Act.

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136. The Mersey 1894 Act was an amending rather than a confirming Act, and did not have a provisional Order attached. It came into force immediately, in July 1894.225 The Mersey Railway remained in independent control until nationalisation in 1948.

1896 Railway Rates and Charges (Lee-on-the-Solent Light Railway, &c.) Order Confirmation Act 1896 (59 & 60 Vict. c.clxv) Purpose 137. The Lee-on-the-Solent Light Railway opened in May 1894, and working arrangements were taken over by the London and South Western Railway (LSWR) in August 1909. The railway operation lost money and, after being absorbed into the SR on grouping in 1923, it finally closed to passenger traffic in 1931 and to goods in September 1935.226

138. The Railway Rates and Charges (Lee-on-the-Solent Light Railway, &c.) Order Confirmation Act 1896227 was enacted to confirm a provisional Order of 1896 made by the Board of Trade under the 1888 Act.228

139. Under the Lee 1896 Act the following occurred -  the Lee-on-the-Solent Light Railway Company was deemed to have been included by name in the Schedule to the London and South Western Railway Company (Rates and Charges) Order Confirmation Act 1891229 for the purpose of merchandise traffic charging  the Wrexham and Ellesmere Railway Company was deemed to have been included by name in the Schedule to the Railway Rates and Charges No.3 (Cambrian Railway &c.) Order Confirmation Act 1892230 for the same purpose

225 See the Mersey 1894 Act, ss 2, 3. 226 See C. Awdrey book (cited above), Part 4 at p 189. 227 59 & 60 Vict. c.clxv (1896) (“the Lee 1896 Act”), being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act 1888 relating to the Classification of Merchandise Traffic and the Schedule of Maximum Rates and Charges of the Lee-on-the-Solent Light Railway Company the Liverpool St. Helens and South Lancashire Railway Company the Wrexham and Ellesmere Railway Company and the Donoughmore Extension Light Railway Company Limited”. As with the later Acts in this series, this Act did not set out detailed schedules of rates and charges, and the recited railways had no obvious geographic nexus, given that one of them was based in Ireland. 228 The Lee 1896 Act applied to four railway companies in all. It was not extended by later legislation. 229 See the Lee 1896 Act, s 2 and Sch Order art 4. For the South Western 1891 Act, see earlier in this note. That 1891 Act is also recommended for repeal. 230 See the Lee 1896 Act, s 2 and Sch Order art 6. For the Cambrian 1892 Act, see earlier in this note. That 1892 Act is also recommended for repeal.

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 the Liverpool St. Helens and South Lancashire Railway Company was deemed to have been included by name in the Schedule to the Railway Rates and Charges No.12 (Manchester Sheffield and Lincolnshire Railway &c.) Order Confirmation Act 1892231 for the same purpose  the Donoughmore Extension Light Railway Company Limited was deemed to have been included by name in the Schedule to the Railway Rates and Charges No.26 (Athenry and Ennis Junction Railway &c.) Order Confirmation Act 1892232 for the same purpose.

140. The Lee 1896 Act gave the scheduled Order “full validity and effect” from the date of the passing of the Act (August 1896).233

1909 Railway Rates and Charges (Weston Clevedon and Portishead Light Railways) Order Confirmation Act 1909 (9 Edw. 7 c.xcii) Purpose 141. The Weston, Clevedon and Portishead Light Railways Company was formed by the Weston-Super-Mare, Clevedon and Portishead Tramways Act 1885,234 and by an Act of 1899 it was redesignated a light railway.235 The line ran between Weston and Clevedon from 1897, with an extension to Portishead in 1907. The companies holding the line subsequently went into liquidation, and in 1940 the line was sold to the Great Western Railway and dismantled.236

142. The Railway Rates and Charges (Weston Clevedon and Portishead Light Railways) Order Confirmation Act 1909237 was enacted to confirm a provisional Order of 1909 made by the Board of Trade under the 1888 Act.

143. The Weston, Clevedon and Portishead Light Railways Company was deemed to have been included by name in the Schedule to the Great Western Railway

231 See the Lee 1896 Act, s 2 and Sch Order art 5. For the Manchester 1892 Act, see earlier in this note. That 1892 Act is also recommended for repeal. 232 See the Lee 1896 Act, s 2 and Sch Order art 7. For the Athenry 1892 Act, see earlier in this note. The Order in that Act (which is also recommended for repeal) applied to railways within Ireland. 233 The Lee 1896 Act, s 2 and Sch Order art 2. 234 48 & 49 Vict. c.clxxxii (1885). 235 Weston Clevedon and Portishead Light Railways Act 1899 (62 & 63 Vict. c.ccxxi). 236 See C Awdrey book (cited above), Part 5 at p 242. 237 9 Edw. 7 c.xcii (1909) (“the Portishead 1909 Act”). Being “An Act to confirm a Provisional Order made by the Board of Trade under the Railway and Canal Traffic Act 1888 relating to the Classification of Merchandise Traffic and the Schedule of Maximum Rates and Charges applicable thereto of the Weston Clevedon and Portishead Light Railways Company”.

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Company (Rates and Charges) Order Confirmation Act 1891238 for the purpose of applying scale rates and charges for merchandise traffic on those railways.

144. The Portishead 1909 Act gave the scheduled Order “full validity and effect” from the date of the passing of the Act (August 1909).239

Status of the 1853 to 1909 Acts 145. As indicated in the text above, each of these Order Confirmation Acts authorised the levying of charges for the carrying of merchandise on the various railway lines described within each provisional order.

146. All the Acts and Orders (which pre-dated railway grouping in 1923) were superseded by specific charging arrangements - for each of the grouping companies - approved by the Railway Rates Tribunal.240 In due course, those arrangements were themselves superseded when, on nationalisation, the British Transport Commission (and later British Railways) formulated its own scales of charges.241

147. For this reason, the 41 Acts set out in this note are now spent and may be repealed in whole.

Extent 148. All of the 1853 to 1909 Acts applied within the United Kingdom (bar one), although each Act actually had effect within a specific locality. Each Act applied only to the affairs of the railway companies named.

149. The one exception was the Athenry 1892 Act, which related to railway operations in Southern Ireland (today the separate state of Ireland). Although the Act

238 See the Portishead 1909 Act, s 2 and Sch Order art 4. For the Great Western 1891 Act, see earlier in this note. That 1891 Act is also recommended for repeal. 239 The Portishead 1909 Act, s 2 and Sch Order art 2. 240 See SR & Os 1927/848 (for the GWR), 1927/849 (for the LMSR), 1927/850 (for the LNER), and 1927/851 (for the SR), coming into force on 1 January 1928. The standard terms and conditions of carriage for various forms of merchandise and goods, applicable to all the grouped railway companies, were set out in SR & O 1927/1009 (settled by the Railway Rates Tribunal under the Railways Act 1921, s 43). 241 See the British Transport Commission (Railway Merchandise) Charges Scheme 1957 (made by the Transport Tribunal under the Transport Act 1947 Part V, ss 76-78). The 1957 Scheme - and all charging provisions under any “local enactment” - ceased to have effect by virtue of the Transport Act 1962, s 43, which Act established the British Railways Board (from 1963). The 1962 Act may have disapplied the various Rates and Charges Order Confirmation Acts, but did not specifically repeal those earlier provisions.

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remains on the statute book of the United Kingdom, it no longer has effect within this jurisdiction.

Consultation 150. HM Treasury, the Department for Transport, the Department for Business, Enterprise and Regulatory Reform, the Ministry of Justice, the Office of Rail Regulation, Network Rail, the Association of Train Operating Companies, the Rail Freight Group, Transport for London, Northern Ireland Railways (Translink), Iarnrod Eireann (Irish Rail), the Heritage Railway Association, the Railway Heritage Committee, the Railway Heritage Trust, individual preserved and heritage railway operators, the relevant authorities in Scotland, Wales and Northern Ireland, and the Office of the Attorney General for Ireland, have been consulted about these repeal proposals.

32-195-160 LAW/005/016/06 28 September 2012

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GROUP 3 – MISCELLANEOUS

(1) MIDLAND GREAT WESTERN RAILWAY OF IRELAND ______

Reference Extent of repeal or revocation ______

Midland Great Western Railway of The whole Act. Ireland Act 1845 (8 & 9 Vict. c.cxix)

Midland Great Western Railway of The whole Act. Ireland (Liffy Branch and Longford Deviation) Act 1846 (9 & 10 Vict. c.ccx)

Midland Great Western Railway of The whole Act. Ireland Act (Mullingar to Athlone) 1846 (9 & 10 Vict. c.ccxxiv)

Midland Great Western Railway of The whole Act. Ireland (Newcastle, Anniskinnan and Baltrasna Deviations) Act 1847 (10 & 11 Vict. c.cxxx)

Midland Great Western Railway of The whole Act. Ireland (Athlone to Galway Extension) Act 1847 (10 & 11 Vict. c.clxxvi)

Midland Great Western Railway of The whole Act. Ireland (Moate Deviation) Act 1848 (11 & 12 Vict. c.lxxvi)

Advance of Money (Athlone The whole Act. to Galway Railway) Act 1849 (12 & 13 Vict. c.62)

Midland Great Western Railway of The whole Act. Ireland (Deviations and Amendment) Act 1850 (13 & 14 Vict. c.lxxxviii)

Midland Great Western Railway of The whole Act. Ireland (Longford Deviation and Cavan Branch) Act 1852 (15 & 16 Vict. c.cxxxvii)

Midland Great Western Railway of The whole Act. Ireland (Sligo Extension) Act 1857 (20 & 21 Vict. c.lxxvii)

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Midland Great Western Railway of The whole Act. Ireland (Streamstown and Clara Junction) Act 1857 (20 & 21 Vict. c.cxiii)

Midland Great Western Railway of The whole Act. Ireland (Clara Deviation) Act 1858 (21 & 22 Vict. c.xciv)

Midland Great Western Railway of The whole Act. Ireland (Liffey Branch) Act 1859 (22 & 23 Vict. c.liii)

Midland Great Western Railway of The whole Act. Ireland (Sligo Extension) Act 1859 (22 & 23 Vict. c.lxii)

Midland Great Western Railway of The whole Act. Ireland Act 1865 (28 & 29 Vict. c.xl)

Midland Great Western Railway of The whole Act. Ireland (No. 2) Act 1865 (28 & 29 Vict. c.ccx)

Midland Great Western Railway of The whole Act. Ireland Act 1866 (29 & 30 Vict. c.xxxiv)

Midland Great Western Railway (of The whole Act. Ireland) Act 1869 (32 & 33 Vict. c.lii)

Midland Great Western Railway of The whole Act. Ireland Act 1871 (34 & 35 Vict. c.lxix)

Midland Great Western Railway of The whole Act. Ireland Act 1874 (37 & 38 Vict. c.xxvii)

Midland Great Western, Dublin and The whole Act. Meath, and Navan and Kingscourt Railways Act 1875 (38 & 39 Vict. c.cxlviii)

Midland Great Western Railway of The whole Act. Ireland Act 1877 (40 & 41 Vict. c.cxxxix)

Midland Great Western Railway of The whole Act. Ireland Act 1881 (44 & 45 Vict. c.xcvii)

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Midland Great Western Railway of The whole Act. Ireland Act 1886 (49 & 50 Vict. c.xxxviii)

Midland Great Western Railway of The whole Act. Ireland Act 1887 (50 & 51 Vict. c.cxlvi)

Midland Great Western, Dublin and The whole Act. Meath, and Navan and Kingscourt Railways (Purchase) Act 1888 (51 & 52 Vict. c.lxxi)

Midland Great Western and Great The whole Act. Northern and Western of Ireland Railways (Amalgamation) Act 1890 (53 & 54 Vict. c.lxxvi)

Midland Great Western Railway of The whole Act. Ireland Act 1891 (54 & 55 Vict. c.xli)

Midland Great Western Railway of The whole Act. Ireland Act 1892 (55 & 56 Vict. c.cxli)

Midland Great Western Railway of The whole Act. Ireland Act 1894 (57 & 58 Vict. c.cl)

Midland Great Western Railway of The whole Act. Ireland Act 1900 (63 & 64 Vict. c.ccli)

Midland Great Western Railway of The whole Act. Ireland Act 1903 (3 Edw.7 c.clxiii)

Midland Great Western Railway of The whole Act. Ireland Act 1909 (9 Edw.7 c.lxxvi) ______

Advance of Money (Athlone to Galway Railway) Act 1849 Midland Great Western Railway of Ireland Acts 1. This note proposes the repeal of an 1849 enactment passed to finance the construction of a railway between Athlone and Galway in what is now the Republic of Ireland. The finance was by way of a loan of £0.5m by HM Treasury to the Midland Great Western Railway of Ireland Company (“the Company”). The loan has long been discharged. This note also proposes the repeal of a large number of other enactments relating to the Company.

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2. The Company was incorporated by the Midland Great Western Railway of Ireland Act 1845242 with power to build and maintain a railway from Dublin to Mullingar and Longford. Subsequent Acts authorised the Company to construct additional railway works. These included the Midland Great Western Railway of Ireland (Athlone to Galway Extension) Act 1847 (“the 1847 Act”)243 which authorised the Company to build a railway from Athlone to Galway.

3. The purpose of the Advance of Money (Athlone to Galway Railway) Act 1849 (“the 1849 Act”)244 was to provide the Company with the funds needed to construct the line between Athlone and Galway that was authorised by the 1847 Act. A summary of the provisions of the 1849 Act is set out in the Annex to this note. It empowered HM Treasury to charge the Consolidated Fund with a loan not exceeding £0.5m to be advanced to the Company by the Public Works Loan Commissioners.245 The loan was to be secured by mortgage of the Company’s assets.

4. The loan of £0.5m was duly made to the Company and the railway between Athlone to Galway was completed and opened to the public on 1 August 1851.

5. The Company prospered and expanded its operations. By the end of 1886 it had repaid more than £0.34m of the £0.5m loan. It was declared that “in the present circumstances of the Company … their revenues [are] amply sufficient to enable them to pay off the requisite instalments the balance of the said sum of five hundred thousand pounds still remaining due to the [Public Works] Loan Commissioners”.246

6. By 1891 the Company had reached agreement with HM Treasury to construct further railways in the Galway area. This was given effect to by the Midland Great Western Railway of Ireland Act 1891 which recorded that Parliamentary grants were to be given to enable the Company to carry out this construction work.247 This Act also increased the Company’s powers to issue share capital and to borrow.

242 8 & 9 Vict. c.cxix. This Act is also proposed for repeal in this note. 243 10 & 11 Vict. c.clxxvi. This Act is also proposed for repeal in this note. 244 The short title, though not provided for in the 1849 Act itself, is used in later enactments – for example, the Midland Great Western Railway of Ireland Act 1887 (50 & 51 Vict. c.cxlvi), s 19. 245 The Public Works Loan Commissioners are today known as the Public Works Loan Board. The Board operates within the United Kingdom Debt Management Office. 246 Midland Great Western Railway of Ireland Act 1887 (50 & 51 Vict. c.cxlvi), s 19. 247 54 & 55 Vict. c.xli, preamble.

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7. The Irish Parliament’s Railways Act 1924248 merged the Company with other railway operators. The merged group became known as the Great Southern Railways. Today the Athlone to Galway line is operated by Irish Rail. It remains open to passenger traffic.

8. The Public Works Loan Board has confirmed that the 1849 loan is no longer outstanding. Accordingly the 1849 Act is now spent and may be repealed on that basis.

Other enactments 9. The Company sponsored a great many other enactments in connection with the construction, finance and operating of its railways. These enactments were passed at a time when the whole of Ireland formed part of the United Kingdom. The establishment of the Irish Free State in 1922 has meant that these enactments, whilst remaining on the statute book of the United Kingdom, no longer have any effect within the United Kingdom. Accordingly these enactments may now be repealed as unnecessary so far as the United Kingdom is concerned.

10. These enactments are as follows-  Midland Great Western Railway of Ireland Act 1845. This Act incorporated the Company and authorised it to build a railway from Dublin to Mullingar and Longford  Midland Great Western Railway of Ireland (Liffy Branch and Longford Deviation) Act 1846. This Act authorised the Company to make a deviation and to build a branch railway to the River Liffey249  Midland Great Western Railway of Ireland Act (Mullingar to Athlone) 1846. This Act authorised the Company to build a railway from Mullingar to Athlone  Midland Great Western Railway of Ireland (Newcastle, Anniskinnan, and Baltrasna Deviations) Act 1847. This Act authorised the Company to make deviations in the authorised line of the railway, and to amend existing enactments  Midland Great Western Railway of Ireland (Athlone to Galway Extension) Act 1847. This Act authorised the Company to build a railway from Athlone to Galway

248 No.29/1924. 249 The title of the Act adopts the older spelling of Liffy.

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 Midland Great Western Railway of Ireland (Moate Deviation) Act 1848. This Act authorised the Company to make a deviation in the authorised line of the railway, and to amend existing enactments  Midland Great Western Railway of Ireland (Deviations and Amendment) Act 1850. This Act authorised the making of further deviations in the authorised line of railway  Midland Great Western Railway of Ireland (Longford Deviation and Cavan Branch) Act 1852. This Act authorised the making of a deviation in the authorised line to Longford and the building of a branch railway to Cavan  Midland Great Western Railway of Ireland (Sligo Extension) Act 1857. This Act authorised the building of an extension railway to Sligo (with branches from there)  Midland Great Western Railway of Ireland (Streamstown and Clara Junction) Act 1857. This Act authorised the building of a railway from Streamstown to Clara  Midland Great Western Railway of Ireland (Clara Deviation) Act 1858. This Act authorised an alteration in the line of the Streamstown and Clara Junction Railway  Midland Great Western Railway of Ireland (Liffey Branch) Act 1859. This Act authorised the building of a branch railway to the River Liffey  Midland Great Western Railway of Ireland (Sligo Extension) Act 1859. This Act authorised the abandonment of a portion of the proposed line between Longford and Boyle, and the construction of a substitute line  Midland Great Western Railway of Ireland Act 1865. This Act defined the capital of the Company and authorised the Company to create preference shares  Midland Great Western Railway of Ireland (No.2) Act 1865. This Act gave effect to an arrangement concerning the contribution payable by certain baronies in Roscommon and Galway (and by the county of the town of Galway) to the Company  Midland Great Western Railway of Ireland Act 1866. This Act enabled the Company to acquire additional land  Midland Great Western Railway (of Ireland) Act 1869. This Act enabled the Company to raise further monies by borrowing  Midland Great Western Railway of Ireland Act 1871. This Act enabled the Company to build a branch railway in Dublin and to acquire additional land

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 Midland Great Western Railway of Ireland Act 1874. This Act enabled the Company to build additional branch railways and to acquire additional land  Midland Great Western, Dublin and Meath, and Navan and Kingscourt Railways Act 1875. This Act authorised the Company to purchase or lease the Dublin and Meath and Navan and Kingscourt Railways  Midland Great Western Railway of Ireland Act 1877. This Act conferred further powers on the Company  Midland Great Western Railway of Ireland Act 1881. This Act conferred further powers on the Company including the building of new branch railways in the counties of Galway and Cavan  Midland Great Western Railway of Ireland Act 1886. This Act conferred further powers on the Company  Midland Great Western Railway of Ireland Act 1887. This Act conferred further powers on the Company including the power to acquire additional land  Midland Great Western, Dublin and Meath, and Navan and Kingscourt Railways (Purchase) Act 1888. This Act empowered the Company to acquire the undertakings of the Dublin and Meath Railway Company and of the Navan and Kingscourt Railway Company  Midland Great Western and Great Northern and Western of Ireland Railways (Amalgamation) Act 1890. This Act amalgamated the Midland Great Western Railway of Ireland Company with the Great Northern and Western (of Ireland) Railway Company  Midland Great Western Railway of Ireland Act 1891. This Act enabled the Company to carry into effect agreements with the Treasury for the making, maintaining and working of certain railways  Midland Great Western Railway of Ireland Act 1892. This Act conferred further powers on the Company  Midland Great Western Railway of Ireland Act 1894. This Act conferred further powers on the Company including power to acquire additional land  Midland Great Western Railway of Ireland Act 1900. This Act empowered the Company to acquire additional land and to raise capital  Midland Great Western Railway of Ireland Act 1903. This Act enabled the Company to construct a railway from Kingscourt to Castleblayney and to acquire additional land

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 Midland Great Western Railway of Ireland Act 1909. This Act authorised the Company to construct a new railway (in the county of Sligo) and to acquire additional land.

Extent 11. The enactments proposed for repeal (other than the 1849 Act) have no effect outside the Republic of Ireland. They still remain in force inside the Republic and their status there will not be affected by these repeal proposals.

Consultation 12. HM Treasury, the Public Works Loan Board (operating within the United Kingdom Debt Management Office), the Foreign and Commonwealth Office, the Department for Transport, the Office of Rail Regulation, Network Rail, the Heritage Railway Association, the Railway Heritage Committee, the Office of the Attorney General (Ireland), the Department of Transport (Ireland), Irish Rail, Coras Iompair Eireann and the authorities in Northern Ireland have been consulted about these repeal proposals.

(32/195/160) LAW/005/016/06 October 2012

1233

ANNEX

Summary of the provisions of the Advance of Money (Athlone to Galway Railway) Act 1849

 HM Treasury empowered to charge the Consolidated Fund and direct the issue to the Commissioners for the Reduction of the National Debt of a sum not exceeding £500,000 (sections 1 and 2)  HM Treasury empowered to authorise the Public Works Loan Commissioners to advance and lend to the Company sums not exceeding £500,000 (section 3)  Moneys advanced to be secured by mortgage at interest not exceeding 3.5% (section 4)  Company empowered to borrow the moneys from the Public Works Loan Commissioners and to give security; such security to have priority over other creditors; incorporated name of the Company (sections 5 to 7)  Interest to be payable to the Company by Baronies in Galway and Roscommon; arbitrator to determine proportion payable by each Barony (sections 8 and 9)  Auditing of Company’s accounts; keeping of proper accounts (sections 10 to 16)  Company’s borrowing powers not affected by this Act (section 17)  Company to provide maps and schedules of lands required for railway from Mullingar to Galway and provide valuation of land being purchased (whether or not compulsorily) for the purpose; procedure for making title to, and payment for, the land; procedure for settling valuation disputes (sections 18 to 31)  Power for Public Works Loan Commissioners to take possession of the Company’s railway property if loan not repaid or railway not opened (section 32)  Act might be amended or repealed by other legislation during current Session of Parliament (section 33).

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(2) RAILWAY COMPANIES (ACCOUNTS AND RETURNS) ACT 1911 ______

Reference Extent of repeal or revocation ______

Railway Companies (Accounts and The whole Act. Returns) Act 1911 (1 & 2 Geo.5 c.34)

Transport Charges etc (Miscellaneous Section 10. Provisions) Act 1954 (2 & 3 Eliz.2 c.64)

Channel Tunnel Rail Link Act In Schedule 9, in Part 2, 1996 (c.61) paragraph 6.

Crossrail Act 2008 (c.18) In Schedule 11, paragraph 5. ______

Railway Companies (Accounts and Returns) Act 1911 Introduction 1. This note proposes the repeal of an obsolete 1911 Act which, according to its long title, was passed “to amend the Law with respect to the Accounts and Returns of Railway Companies”.

2. The 1911 Act imposes an obligation on independent railway undertakings to provide the Board of Trade with yearly accounts and returns. The railway undertakings in question do not include any railway that vested in the British Railways Board under the Transport Act 1962, thereby excluding any railway company that came into public ownership at nationalisation in 1948.250

Background 3. The Railway Companies (Accounts and Returns) Act 1911 (“the 1911 Act”) was passed at a time when the railway industry was viewed as being in urgent need of control. The railway companies were amongst the largest corporations in Britain and were at the forefront of the development of company law. The 1911 Act was intended to update the existing law251 concerning the making of returns and accounts by railway companies by imposing a requirement that the accounts relating to a

250 Transport Act 1962, s 24(4). This exclusion originally appeared in s 94(6) of the Transport Act 1947 when the nationalised railway companies were vested in the British Transport Commission. 251 Regulation of Railways Act 1868 (31 & 32 Vict. c.119), ss 3 to 5 (repealed by the 1911 Act, s 7(1), Sch 2).

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company’s operation of its railways be kept separately from its other commercial undertakings.

The 1911 Act 4. Section 1 of the 1911 Act provides that-  every railway company must annually prepare accounts and returns “in such form and containing such particulars as the Minister of Transport may from time to time either generally or in any particular case direct, and shall submit their accounts to their auditor in that form” (subs (1))  the accounts and returns must be signed by a company officer and be made up to 31 December (or such other date fixed by the Board of Trade) (subs (2))  every railway company must forward six copies of the accounts and returns to the Board of Trade (subs (3))  failure to prepare or forward accounts and returns renders the defaulting company liable to a daily fine not exceeding £5 (subs (4))  a company officer making a false return could be liable on conviction on indictment to imprisonment with or without hard labour for a term not exceeding one year or to a fine not exceeding £100 (or not exceeding £50 upon summary conviction) (subs (5)).

5. Section 2 provides for the Board of Trade to provide the Registrar of Companies in England (and, if appropriate, the Registrar of Companies in Scotland) with a copy of the accounts. The Registrar is required to file the accounts. Any person may inspect the accounts upon payment of a fee of 5 pence.

6. Section 4252 provides that railway companies are under no obligation to prepare accounts or hold ordinary general meetings more often than once a year.

7. Section 6(1)253 is the interpretation provision. Section 6(2) provides for disapplication of the 1911 Act in particular cases.

8. Section 7(2) provides the short title.254

252 Section 3 was repealed by the Transport Charges etc (Miscellaneous Provisions) Act 1954, Sch 2, Pt 3. 253 Section 5 was repealed by the Statute Law Revision Act 1960. 254 Section 7(1) was repealed by the Statute Law Revision Act 1927.

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9. The Schedules to the 1911 Act have long been repealed.255

Conclusion 10. Although the 1911 Act remains in force in England, Wales and Scotland256, it appears that the Act has fallen into disuse. The powers in section 1 authorising the Minister of Transport to direct the form and content of the annual accounts and returns do not appear to have been exercised, in recent years at least. The scope of the 1911 Act originally extended to railway companies generally but is today limited to railway companies that were set up by special Act and escaped nationalisation. Such companies, including many heritage railways, remain subject to the requirements of the general law about the production and filing of accounts which has developed considerably since 1911.257

11. Accordingly the 1911 Act has become obsolete and may now be repealed on that basis. A consequential repeal is section 10 of the Transport Charges etc (Miscellaneous Provisions) Act 1954 (which amended the 1911 Act and repealed Railways Act 1921 provisions). Other consequential repeals are of provisions disapplying the 1911 Act.258

Extent

12. The 1911 Act extends throughout Great Britain.

Consultation

13. HM Treasury, the Department for Business, Innovation and Skills, the Department for Transport, the Office of Rail Regulation, Network Rail, the Heritage Railway Association, the Railway Heritage Committee and the relevant authorities in Wales and Scotland have been consulted about these repeal proposals.

(32-195-455) LAW/005/018/06 October 2012

255 Schedule 1 was repealed by the Transport Charges etc (Miscellaneous Provisions) Act 1954, s 14(1), Sch 2, Pt 3; Schedule 2 was repealed by the Statute Law Revision Act 1927. 256 It was repealed for Northern Ireland by SI 1977/599 (NI 10). 257 See, for example, the Companies Act 2006, Pt 15 (Accounts and Reports). 258 Channel Tunnel Rail Link Act 1996, Sch 9, Pt 2, paragraph 6;Crossrail Act 2008, Sch 11, paragraph 5.

1237 PART 10

TAXATION AND PENSIONS

GROUP 1 - GENERAL TAXATION

Reference Extent of repeal

Income Tax Act 1952 Section 228. (15 & 16 Geo. 6 and 1 Eliz. 2 c.10) Section 400(4). Section 406(6).

Provisional Collection of Taxes Act 1968 Section 1(1A). (c.2)

Finance Act 1969 Section 11(5). (c.32) Section 60. In Schedule 20, paragraph 11.

Taxes Management Act 1970 Section 43A(2A)(b). (c.9)

Finance Act 1973 Schedule 16A. (c.51)

National Insurance Surcharge Act 1976 The whole Act. (c.85)

Finance Act 1984 Section 117. (c.43)

Finance Act 1985 Section 97. (c.54) In Schedule 22, paragraph 6.

Income and Corporation Taxes Act 1988 Section 774. (c.1) Sections 812 to 814. In section 843(4) the words “and 812”. In Schedule 30, paragraphs 9, 14, 15, 19 and 20.

Finance Act 1988 Section 31. (c.39) Section 58. Section 61(1). In section 61(5) the words “Subsection (1) above shall have effect for the year 1988-89 and subsequent years of assessment; and”. Section 75.

1238 Section 119. Section 120. Section 122. In Schedule 3, paragraph 13. Schedule 5.

Finance Act 1989 Section 91. (c.26) Section 92(1), (2). Section 96(1), (4). Section 114. Section 160(3). Section 162.

Finance Act 1991 Section 27(6). (c.31) Section 46. Section 66. Section 75. In Schedule 6, paragraph 4.

Finance (No. 2) Act 1992 Sections 47 to 49. (c.48) Section 63. Schedule 11.

Finance Act 1993 Section 67. (c.34) Section 79(2). Section 107(2). Section 182(1)(ca). Section 205(3). In Schedule 6, paragraph 10. In Schedule 18, paragraph 6. In Schedule 23, in Part 6 (under the Provisional Collection of Taxes Act 1968) the words “and subsection (1A)”.

Finance Act 1994 Section 176(2). (c.9) In Schedule 14, paragraphs 2 and 4. In Schedule 16, paragraph 5(1). In Schedule 17, paragraph 1. In Schedule 19, paragraphs 38, 39 and 40.

Finance Act 1995 Section 42(3) to (5). (c.4) Section 57. In Schedule 6, paragraph 27.

1239 In Schedule 17, paragraphs 24 and 26.

Finance Act 1996 Section 153. (c.8) Section 156. In Schedule 6, paragraph 11. In Schedule 7, paragraphs 20 and 26. In Schedule 14, paragraph 26. In Schedule 20, paragraph 38. In Schedule 21, paragraphs 19, 45, 46 and 48. In Schedule 36, paragraphs 1 and 3(11). In Schedule 37, paragraph 11(2)(b).

Finance Act 1997 Section 61. (c.16)

Finance (No. 2) Act 1997 Section 17. (c.58) In section 25, subsections (1), (5), (6) and (7). In Schedule 3, paragraph 9. In Schedule 4, paragraph 29.

Finance Act 1998 In section 30, subsections (2) (c.36) to (6). Section 62. Sections 103 to 105. In section 106, subsections (4) to (9). Section 153. In Schedule 3, paragraphs 1, 2, 3, 4, 8, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 41, 42, 43, 44, 45, 46, 47 and 48. In Schedule 7, in paragraph 1 the words “375A(1)(b),” and “770(2)(a)(iii) and (b)(iii) ,”. In Schedule 7, paragraph 2, in paragraph 3 the words “, 76(1) and (4)(a) and 112(1)”, paragraph 8 and paragraph 12. Schedule 11.

Finance Act 1999 Section 46. (c.16) In Schedule 4, paragraphs 2, 3(2), 5(2)(b), (3), (4), 6, 7(2), 8, 9(2), 10, 11, 12, 13(a), 14(a), (b), 15(2)(b), (3), (4), (6), 17(2) and 18(1).

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Finance Act 2000 In Schedule 30, paragraph 4(13) (c.17) and (14), paragraphs 10, 14, 18 and 26.

Capital Allowances Act 2001 In section 542 the words “or (c.2) relevant activity” in four places, and in the sub-heading to the section.

Finance Act 2001 Section 81. (c.9) In Schedule 27, paragraph 7.

Finance Act 2002 Section 88(2)(a). (c.23)

Finance Act 2003 In section 153(2)(a) the words (c.14) “, 814(1)”. In section 207(2) the words “(b) Schedule 13B to that Act (elections as to transfer of children’s tax credit),”.

Income Tax (Trading and Other Income) In Schedule 1, paragraphs Act 2005 310, 326, 457(3) and 458(4). (c.5)

Income Tax Act 2007 In section 45(1) the words “or (b) (c.3) (as applicable)”. In section 45(3) the words “, and (b) £7,185, in any other case”. In section 46(1) the words “or (b) (as applicable)”. In section 46(3) the words “, and (b) £7,185, in any other case”. In section 47(4)(a) the words “or (b) (as applicable)” and in section 47(4)(b) the words “or (b) (as applicable)”. In section 48(4)(a) the words “or (b) (as applicable)” and in section 48(4)(b) the words “or (b) (as applicable)”. In section 57(1)(f) the words “and (b)” and in section 57(1)(g) the words “and (b)”. In section 57(3)(b) the words “and (b)” twice. Section 577(8)(a). In Schedule 1, paragraphs 254(c) (and the preceding “and”) and 359.

Corporation Tax Act 2009 In Schedule 1, paragraph 225. (c.4)

1241

Corporation Tax Act 2010 In Schedule 1, paragraphs 103, (c.4) 116.

Taxation (International and Other In Schedule 8, paragraphs 30 Provisions) Act 2010 and 31. (c.8) ______

Revocations: statutory instruments ______

Reference Extent of revocation ______

The Charitable Deductions (Approved Regulation 16. Schemes) Regulations 1986 (SI 1986 No. 2211)

The Charitable Deductions (Approved Regulation 8. Schemes) (Amendment No. 2) Regulations 2000 (SI 2000 No. 2083)

The Income and Corporation Taxes In regulation 2(1)(a)(iii) the (Electronic Communications) words “30 or”. Regulations 2003 (SI 2003 No. 282)

The Charitable Deductions (Approved Regulation 7. Schemes) (Amendment) Regulations 2003 (SI 2003 No. 1745)

______Note The repeals or revocations shown in Part 10 Group 1 - General Taxation do not have retrospective effect.

1242 Post-consolidation repeals for Tax Law Rewrite

Background

The repeals recommended in this note have been referred to the Law Commission by HM Revenue and Customs (HMRC). They flow in the main from the Tax Law Rewrite project which was prefaced by a requirement in the Finance Act 1995 (c.4), s 160 placed on the Inland Revenue to report to Treasury Ministers on “tax simplification”. The project, which started with a blueprint paper published in 1996,1 led to the enactment of seven taxation statutes, spanning the years 2001 to 2010 -  Capital Allowances Act 2001 (c.2) (“CAA 2001”)  Income Tax (Earnings and Pensions) Act 2003 (c.1) (“ITEPA 2003”)  Income Tax (Trading and Other Income) Act 2005 (c.5) (“ITTOIA 2005”)  Income Tax Act 2007 (c.3) (“ITA 2007”)  Corporation Tax Act 2009 (c.4) (“CTA 2009”)  Corporation Tax Act 2010 (c.4) (“CTA 2010”)  Taxation (International and Other Provisions) Act 2010 (c.8) (“TIOPA 2010”).

A large proportion of the repeals set out in this note are consequential upon the consolidation process undertaken within the project. Rewrites of subordinate tax legislation also went hand-in-hand with the primary legislative task. This note addresses the tax law repeals by setting out the taxation statutes in a chronological sequence, running from 1952 through to 2010.

Income Tax Act 1952 1. The Income Tax Act 1952 (c.10) (“ITA 1952”) was repealed in whole by the Income and Corporation Taxes Act 1970 (c.10) (“ICTA 1970”), s 538(1) and Sch 16, subject to certain savings.

2. Section 228 of ITA 1952 had dealt with relief from tax in respect of income accumulated under a trust created by “any will or settlement” for a potential beneficiary who would receive the moneys on “attaining some specified age or marrying”. In certain circumstances tax paid on the accumulated income could be reclaimed. Section 400(4) of ITA 1952 qualified the personal relief by providing that no repayment under section 228 was to be made on account of tax paid in respect of income which had been treated as income of a settlor. And, by section 406(6), a restriction in similar

1 Inland Revenue Tax Law Rewrite: The Way Forward (July 1996).

1243 terms was laid down. The continuing existence of both these later sections was dependent upon the continuing existence of section 228.

3. By section 537(1) of ICTA 1970 and Schedule 14, the repeals set out in section 538(1) and Schedule 16 (including the repeal of the whole of ITA 1952) were made subject to specific savings. Schedule 14 paragraph 1 provided that the ICTA 1970 repeals “shall not be taken as affecting section 228” of ITA 1952 or the limitations imposed by sections 400(4) and 406(6) on settlements. In other words, all these statutory provisions remained alive, notwithstanding the 1970 Act.

4. The saving provision in ICTA 1970, Schedule 14 paragraph 1 (which had saved section 228 of ITA 1952, and sections 400(4) and 406(6)) was repealed by the Income and Corporation Taxes Act 1988 (c.1) (“ICTA 1988”), s 844(4) and Sch 31, effective for the tax year 1988-89 and subsequent years of assessment.2 Four years later the whole of ICTA 1970 (including section 537) was repealed by the Taxation of Chargeable Gains Act 1992 (c.12) (“TCGA 1992”), s 290(3) and Sch 12, effective for the tax year 1992-93 and subsequent years of assessment.3 This meant that (but for the provisions in the Interpretation Act 1978)4 sections 228, 400(4) and 406(6) of ITA 1952 would have ceased to be saved. However, by section 16(1) of the Interpretation Act “the previous operation of the enactment repealed” was not affected by the repeal “unless the contrary intention appears”, which meant that the savings probably remained intact. Sections 228, 400(4) and 406(6) were not therefore repealed by operation of ICTA 1988 or TCGA 1992. As a result of the policy decision to repeal the savings provisions through ICTA 1988, sections 228, 400(4) and 406(6) of ITA 1952 are now otiose and can be repealed.

5. Today, the taxation of income accumulated under a trust (and the allied reliefs) is governed, in particular, by Part 9 of the Income Tax Act 2007 (c.3) (“ITA 2007”).

Provisional Collection of Taxes Act 1968 6. The Provisional Collection of Taxes Act 1968 (c.2) (“PCTA 1968”) was designed to consolidate the 1913 Act of the same name and certain other connected statutes.

2 See ICTA 1988, s 843. 3 See TCGA 1992, s 289(1). The commencement provision is subject to the caveat “Except where the context otherwise requires”, although that does not appear to make a difference in the present context. 4 1978 (c.30). TCGA 1992, s 290(4) states specifically that “The provisions of this Part of this Act are without prejudice to the provisions of the Interpretation Act 1978 as respects the effect of repeals.”

1244 7. Section 1 of PCTA 1968 contained a provision whereby House of Commons’ resolutions affecting income tax, corporation tax, VAT and various other existing taxes and duties5 (whether that was for the renewal, variation or abolition of such taxes) were deemed to have statutory effect on a temporary basis whilst the enabling Bill completed its parliamentary stages.

8. The section 1 deeming provision was supplemented by the Finance Act 1985 (c.54) (“FA 1985”), s 97 which inserted a subsection (1A) into section 1 of PCTA 1968. The new subsection extended the reach of the 1968 Act to what were described in the marginal note as “reduced and composite rates”, being amounts payable as income tax on building society dividends and interest,6 and on bank deposit interest.7

9. Section 1 of PCTA 1968 (as amended) has since been subject to qualified amendment and partial repeal by the Finance Act 1993 (c.34) (“FA 1993”). Section 205(1), (3) of FA 1993 provided that section 1(1A) was to be “omitted”.8 Section 213 and Schedule 23 Part 6 (statutory effect of resolutions etc) provided that - amongst other things - subsection (1A) in section 1 was to be repealed. However, the repeal was qualified by the statement that repeals in the PCTA 1968 were to “have effect in accordance with section 205 of this [1993] Act”. Section 205(7) provided that the section was to apply only in relation to resolutions passed after the date of the Act, ie 27 July 1993.

10. As a consequence, both the omission and the repeal do not apply for operations of PCTA 1968 up to 27 July 1993. To that extent section 1(1A) of PCTA 1968 and section 97 of FA 1985 were not repealed.

11. Today, the provisions in section 1(1A) of PCTA 1968, and the amending provision in section 97 of FA 1985, are no longer required, even for the period leading up to 27 July 1993. They can now be repealed. Their repeal will not adversely affect the previous operation of the provisions. First, they were designed to be of temporary effect only, pending enactment of the enabling Bill. In that sense they are spent. And

5 The nature and scope of the taxes and duties as set out in the original version of the Act have since been amended by later taxation statutes (extending it, for example, to climate change levy, landfill tax and aggregates tax). 6 Income and Corporation Taxes Act 1970 (c.10), s 343. 7 Finance Act 1984 (c.43) (“FA 1984”), s 27. 8 Other subsections in section 205 of FA 1993 amended subsections (1) and (5) in section 1 of PCTA 1968. They are not relevant for present purposes.

1245 secondly, operation of the Interpretation Act 1978, s 16(1) protects the previous operation of the enactments, regardless of subsequent repeal.

12. For the avoidance of doubt it would also be wise to effect two very minor repeals within FA 1993.

13. The repeal of section 1(1A) of PCTA 1968 by Schedule 23 Part 6 to FA 1993 should itself be repealed because of the qualifying words used at the foot of Part 6.9 Secondly, section 205(3) of FA 1993 - which omitted section 1(1A) of PCTA 1968 - should also now be repealed as spent.

Finance Act 1969 14. Section 228 of ITA 1952 had also been limited by section 11(5) of the Finance Act 1969 (c.32) (“FA 1969”). That provision (dealing with accumulation settlements) provided that, for the purposes of section 228 and in assessing relief, no account was to be taken of tax paid on income or of relief entitlement “for a year of assessment beginning after the year 1968-69”. Although the remainder of section 11 of FA 1969 had been repealed by ICTA 197010 (because it fell within Part 2 of the 1969 Act), section 11(5) had survived by a specific saving provision in section 537(1) of, and Schedule 14 paragraph 1 to, ICTA 1970.11 Section 11(5) remains alive. It can now be repealed.

15. Section 60 of the FA 1969 has been neither amended nor repealed. Section 60 gave effect to statutory amendments (set out in FA 1969, Schedule 20) designed to facilitate consolidation of various tax statutes. The remaining unrepealed provision in that schedule (Schedule 20 paragraph 11) amended the Inland Revenue Regulation Act 189012 (“IRRA 1890”) by inserting two provisions (sections 4A, 24(4)).

16. The whole of the IRRA 1890 was repealed by the Commissioners for Revenue and Customs Act 2005 (c.11) (“CRCA 2005”), ss 50(6), 52(2), Sch 4 para 5, Sch 5. However, the 2005 Act failed to repeal the amending provisions in FA 1969, s 60 and Sch 20 para 11, which provisions are now unnecessary (and can be repealed).

9 The repeals in Part 6 were expressed to have effect in accordance with FA 1993, s 205 (see above). 10 See ICTA 1970, s 538(1), Sch 16. 11 The section 11(5) limitation on section 228 of ITA 1952 related to “no relief for 1969-70 or later years of assessment”. 12 53 & 54 Vict. c.21 (1890).

1246 Taxes Management Act 1970 17. Section 43A of the Taxes Management Act 1970 (c.9) (“TMA 1970”) was inserted into that Act by the Finance Act 1989 (c.26) (“FA 1989”), s 150, and has since been amended. As amended, the section relates to claims by a taxpayer for relief, and extends the time limits set out in the Act for claims or elections where tax assessments have been made after the closure of the self assessment ‘enquiry window’ in section 9A of the TMA 1970. Section 43A(2A) was originally inserted by the Finance (No. 2) Act 1992 (c.48)(“F (No. 2) A 1992”), s 20 and Sch 5 paras 9(1), (4) and 10, effective for the tax year 1993-94 and subsequent years of assessment. The new subsection (2A) prevented section 43A from extending the time limits for making an election to transfer married couple’s allowance.

18. Subsequently, section 43A(2A) was amended by the Finance Act 2003 (c.14) (“FA 2003”), s 207(2), (3) which extended (by substitution) the types of election which were excluded from the scope of section 43A. The new Section 43A(2A)(b) referred to Schedule 13B to the principal Act (ICTA 1988) (relating to children’s tax credit),13 which Schedule had been inserted by the Finance Act 1999 (c.16) (“FA 1999”), s 30(2), (5) and Sch 3 (and was subsequently repealed by the Tax Credits Act 2002 (c.21) (“TCA 2002”), s 60 and Sch 6).14 Schedule 13B provided that, where a child lived with more than one adult, those adults could make election as to entitlement to children’s tax credit.

19. Section 43A(2A)(b) of the TMA 1970 was amended by the Income Tax Act 2007 (c.3) (“ITA 2007”), ss 1027, 1034 and Sch 1 paras 242, 254(c) so that, for the tax year 2007-08 onwards, reference in paragraph (b) to Schedule 13B to the “principal Act” would be explicit.

20. Because section 257AA of, and Schedule 13B to, ICTA 1988 had been repealed by the TCA 2002, Sch 6 with effect from 6 April 2003,15 the reference to Schedule 13B in section 43A(2A)(b) of the TMA 1970 (and thus the paragraph itself) has become obsolete. However, that obsolescence only came about on the expiry of the period during which elections and assessments could be made. By section 34 of the TMA 1970 (as originally drafted) the ordinary time limit for assessment to tax was

13 Schedule 13B was given effect by the new section 257AA(5) of ICTA 1988. 14 Schedule 6 to the TCA 2002 also repealed the words “or under Schedule 13B to that Act (elections as to transfer of children’s tax credit)” in section 43A(2A) of the TMA 1970. 15 Commencement order for section 60 repeals made under section 61 of the Act: see the Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003 (2003 No. 962), art 2(3)(c),(e) and Sch 1.

1247 (then) 6 years from the end of the year of assessment to which the assessment relates.16 On the basis that the last year of assessment for which a Schedule 13B election could be made ended on 5 April 2003 no further assessments could be made after 5 April 2009. By section 43A(2) one further year for a claim or election to be made was permitted. That takes the cut-off time to 5 April 2010. The time limit has therefore passed, and section 43A(2A)(b) has become spent. The paragraph may now be repealed.

21. As a consequence of the repeal above, the amending provisions in section 207(2)(b) of the Finance Act 2003 and in Schedule 1 paragraph 254(c) to the Income Tax Act 2007 may also be repealed.

Finance Act 1973 22. Schedule 16A to the Finance Act 1973 (c.51) (“FA 1973”) was inserted by the Finance Act 1988 (c.39) (“FA 1988”), s 58(2), (4)(b), (5) and Sch 5, effective for the years 1986-87 and 1987-88, and provided for the assessment and collection of tax in respect of underwriters.

23. At the same time the text of the same schedule was inserted into the Income and Corporation Taxes Act 1988 (c.1) (“ICTA 1988”) as Schedule 19A.17

24. Schedule 19A to ICTA 1988 was repealed by Finance Act 1993 (c.34) (“FA 1993”), s 213 and Sch 23 Pt 3(12) and n5, with effect for the year 1992-93 and subsequent years of assessment. It was operative, therefore, only for the five tax years 1988-89 to 1992-93. Schedule 19A was replaced by Schedule 19 to FA 1993, by virtue of section 173 of that Act.18

25. Section 39 of, and Schedule 16 to, FA 1973 governed the income tax and capital gains tax arrangements for underwriting members of Lloyd’s or of other approved associations. Those provisions were repealed by ICTA 1988, s 844 and Sch 31, effective from 1988-89 and subsequent years of assessment, which Act also

16 The 6-year period was reduced to 4 years by the Finance Act 2008 (c.9) (“FA 2008”), s 118 and Sch 39 paras 1, 7(1),(3), as from - in the main - 1 April 2010. 17 Schedule 19A was inserted by FA 1988, s 58(4)(a), (5) and Sch 5, effective for 1988-89 and subsequent years of assessment. 18 Section 173(2) of FA 1993 specifically states that Schedule 19 superseded Schedule 19A to ICTA 1988. Section 173 and Schedule 19 were themselves repealed by sections 45(1), 70 of, and Schedule 11 Part 2(11) to, Finance (No. 2) Act 2005 (c.22).

1248 replaced them with a code on underwriters in sections 450 to 457 (discussed below in the paragraphs on the Finance Act 1988).

26. Schedules 16 and 16A to the FA 1973 had an obvious nexus, which has since been broken by repeal of Schedule 16. Similarly, Schedule 16A to the FA 1973 and Schedule 19A to ICTA 1988 had a nexus by virtue of their textual coincidence. But Schedule 19A was repealed in 1993 (see above), leaving in place Schedule 16A to FA 1973 (inserted by FA 1988) and the new code for underwriters in sections 171 to 184 of, and Schedules 19 and 20 to, FA 1993. The new code created a comprehensive assessment and collection regime, supplemented through regulations made under section 182, which would operate from the year 1992-93 and onwards.

27. Schedule 16A had a restricted lifespan, becoming spent after the end of the year 1987-88. Because Schedule 16A to FA 1973 is now spent (and superseded) it can be repealed.

28. As a consequence of this recommended repeal, various other provisions in the Finance Act 1988 (c.39) should also be repealed. They are -  section 58(4)(b) of FA 1988, which inserted the provisions of Schedule 5 into FA 1973 as the new Schedule 16A. Because later in this note section 58(4)(a) is recommended for repeal (see under Finance Act 1988, below), the whole of section 58(4) can thus be repealed;  within section 58(5) of FA 1988, reference to section 58(2), (3), (4)(b). Section 58(2), (3) can also be repealed as the subsections refer to FA 1993, s 39 and Schedules 16 and 16A, which have been repealed or are recommended for repeal now. Because the first part of section 58(5) is also recommended for repeal later in this note, the whole of section 58(5) can be repealed as spent;  Schedule 5 to FA 1988, which became the new Schedule 16A, and which now becomes redundant as a whole.

National Insurance Surcharge Act 1976 29. The National Insurance Surcharge Act 1976 (c.85) (“NISA 1976”) was a very short statute. It was enacted “to impose a surcharge, payable into the Consolidated Fund, on secondary Class 1 contributions” made under earlier social security

1249 legislation.19 The Act imposed a 2% surcharge based on an individual’s earnings, effective from April 1977.20

30. NISA 1976 was repealed by the Finance Act 1984 (c.43) (“FA 1984”): section 128(6) and Schedule 23 Part 11.21 However, although the repeal was of the whole Act, it took effect only in respect of earnings on or after 6 April 1985. In other words, it was a qualified repeal with an in-built partial savings provision.

31. Section 117 of FA 1984 also formally abolished the surcharge payable under NISA 1976, in two stages: for earnings paid on or after 1 October 1984, and (for contributions payable by certain bodies)22 for earnings paid on or after 6 April 1985. Section 117 remains on the statute book.

32. In a technical sense the repeal of NISA 1976 is not yet complete. The Act needs to be repealed in whole, without qualification. The effect of such repeal would not be to invalidate retrospectively the surcharge arrangements imposed from 1977 to 1985.23

33. Section 117 of FA 1984 also requires repeal. Its abolition of the surcharge is now spent, and the section is no longer of practical utility.

Finance Act 1984 34. Section 117 of the Finance Act 1984 (c.43) (“FA 1984”), as described above, abolished the surcharge payable under NISA 1976. As a consequence of the proposed repeal of the whole of NISA 1976, section 117 of FA 1984 is now spent and should also be repealed.

Finance Act 1985 35. Section 97 of the Finance Act 1985 (c.54) (“FA 1985”) inserted a new subsection (1A) into section 1 of the Provisional Collection of Taxes Act 1968 (c.2) (“PCTA 1968”). As explained earlier in this note, neither section 1(1A) of PCTA 1968

19 See long title to NISA 1976. The social security legislation which imposed liability to pay national insurance contributions was the Social Security Act 1975 (c.14) for Great Britain and, for Northern Ireland, the Social Security (Northern Ireland) Act 1975 (c.15). 20 NISA 1976, s 1. 21 Section 128(6) made clear that repeals were “subject to any provision at the end of any Part of that Schedule [Schedule 23].” The effective date for the repeals was specified in the footnote to Part 11. 22 The bodies were those mentioned in the Finance Act 1982 (c.39), s 143(4). 23 By virtue of Interpretation Act 1978 (c.30), s 16(1)(b),(c).

1250 nor section 97 of FA 1985 are now required and, as a consequence, section 97 can now be repealed.

36. Section 76 of, and Schedule 22 paragraph 6 to, FA 1985 dealt with deemed interest on certain securities held between specific dates and, more particularly, the power of a tax inspector to require a taxpayer to furnish details of securities held between set dates in 1985 and 1986.

37. The matter is discussed in more detail under the heading “(f) Securities” below. For the reasons explained, the whole of paragraph 6 of Schedule 22 can now be repealed as unnecessary.

Income and Corporation Taxes Act 1988 (a) Taxation of transactions between a dealing company and a non-dealing (associated) company

38. Section 774 of the Income and Corporation Taxes Act 1988 (c.1) (“ICTA 1988”) is a taxation anti-avoidance provision relating to transactions between dealing companies and non-dealing companies associated with them. The provision was enacted originally as section 25(4) of the Finance Act 1960 (c.44) (“FA 1960”), and it thus predated the introduction of capital gains tax and corporation tax by the Finance Act 1965.

39. The purpose of FA 1960, s 25 was to counter tax avoidance devices which were based on the difference in the treatment, for tax purposes, of companies carrying on trade dealing in investments (a “dealing company”), and companies whose business involved investment holding (an “investment company”). Prior to the FA 1960 a dealing company would be liable to tax on any profits it made on buying and selling investments (with concomitant relief for losses incurred). An investment company, by contrast, would neither pay tax on profits nor obtain relief on losses in respect of buying and selling transactions, which made it a useful vehicle for tax avoidance.

40. Where dealing and investment companies were under common control, shares standing below cost in the dealing company’s accounts could be sold to the investment company (the “associated company”),24 producing a loss to the seller dealing company. That loss attracted tax relief to the dealing company which could be used to reduce its

24 See FA 1960, s 25(1). The concept of “associated company” was defined in FA 1960, s 43(1), (2), and “dealing company” and “investment company” were defined in section 43(4)(d), (e).

1251 taxable income and thus mitigate its overall tax liability. On the other hand, any subsequent appreciation of share value in the hands of the purchaser investment company would produce a tax-free capital gain. As a result the controlling body would achieve a double tax benefit.

41. Section 25 was designed to catch the transfer of investments from dealing companies (dealing in securities, land or buildings) to non-dealing companies (ordinary trading or manufacturing) where those companies were under common control. The provision deemed profits in the hands of non-dealing companies to be chargeable Schedule D income.

42. Section 25 of the FA 1960 was superseded by section 486 of the Income and Corporation Taxes Act 1970 (c.10) (“ICTA 1970”).25 Section 25 was repealed with savings, and replaced.26 The replacement provisions were:  section 486(1), which replicated (with some adjustment) the substantive part of section 25(4) containing the deeming provision  section 486(2), which replicated proviso (a) within section 25(4)  section 486(3), which replicated proviso (b) within section 25(4)  section 486(4) - an interpretation provision - which took (in amended form)  two definitions from section 43(1), (2) and three definitions from section 43(4)  section 486(5), which replicated (with some adjustment) section 29, empowering the Commissioners of Inland Revenue to require information relating to transactions to be provided.

Section 25(1) to (3), (5) and (6) were not reproduced within the ICTA 1970 consolidation.

43. Section 486 of ICTA 1970 was, in turn, superseded by section 774 of ICTA 1988, which Act was also a tax consolidation statute.27 Section 774 followed the format of the previous section 486, but again with some minor adjustment.

44. Section 774(1)(a) was designed to catch the situation where a dealing company paid an investment-holding company for an option which it subsequently abandoned

25 ICTA 1970 was a consolidating statute for income, corporation and other taxes. 26 The repeal was effected by ICTA 1970, s 538 and Sch 16 (which repealed Part II of the FA 1960). Savings for transactions before 15 April 1969 were effected by ICTA 1970, s 537(1) and Sch 14 para 21(1), (2) insofar as they were governed by section 25 of FA 1969, but excepting section 25(4). 27 ICTA 1970, s 486 was repealed by ICTA 1988, s 844(4) and Sch 31.

1252 prior to the option expiry date (thus forgoing a potential profit). The subsection deemed the deduction a taxable receipt in the hands of the investment company. Section 774(1)(b) was directed to the situation where a dealing company sought to waive repayment of a loan to an investment company, thus obtaining tax relief for itself, even though the investment company would not suffer tax liability. In each of these situations sub-section (1) deemed the investment company to receive an amount of taxable income equal to the amount of the dealing company’s deduction.

45. Section 774 of ICTA 1988 has been amended by the Income Tax (Trading and Other Income) Act 2005 (c.5) (“ITTOIA 2005”), s 882(1) and Sch 1 paras 1, 310, which made a minor insertion and substitution within section 774(1). Likewise, section 774(1) was amended by the Corporation Tax Act 2009 (c.4) (“CTA 2009”), s 1322 and Sch 1 para 225, which substituted reference to “the charge to corporation tax on income” in place of reference to Schedule D in the context of transactions between dealing and associated companies.

46. Section 774(4)(e) was amended by the Corporation Tax Act 2010 (c.4) (“CTA 2010”), s 1177 and Sch 1 para 103. That provision amended the definition of “control” in section 774 by reference to a redefinition set out in section 1124 of CTA 2010.

47. Section 774(5) was omitted and repealed by the Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009.28

48. Since 1988 section 774 of ICTA 1988 has been superseded by stages:  by the consolidating Taxation of Chargeable Gains Act 1992 (c.12) (“TCGA 1992”), ss 161,29 17330 which dealt with the appropriation of assets already held “for the purposes of the trade as trading stock” and chargeable gains arising on sale. Section 161 imposed a taxation charge when a person appropriates an asset to use as trading stock. Section 173 dealt with the

28 SI 2009 No 2035, art 2 and Sch para 22, effective from 13 August 2009. 29 TCGA 1992, s 161(3) was subsequently amended by The Income Tax (Trading and Other Income) Act 2005 (Consequential Amendments) Order 2006 (SI 2006 No 959), art 3(1), (3). This Order made several consequential amendments which had been omitted in error from ITTOIA 2005, Sch 1. The amendments resulted from the abolition and replacement of Schedule D for income tax purposes. The article 3 amendments were designed to ensure that section 161 continued to apply to persons chargeable to income tax. 30 TCGA 1992, s 173 was amended by Finance Act 2000 (c.17), s 102 and Sch 29 paras 11 (which substituted a new section 173 into TCGA 1992, although only operative from 1 April 2000) and 46(5) (disapplying certain provisions for 51% subsidiary companies within a group); and by Finance Act 2003 (c.14), s 153(1)(b),(4) (substituting certain terms in, amongst other places, TCGA 1992, s 173(3)(b), from 1 January 2003).

1253 acquisition of an asset as trading stock from within a group of companies, and deemed such disposal and acquisition to be an appropriation caught by the provisions of section 161. These two sections have to be read in combination.  by CTA 2009, Parts 5 to 7.31 Part 5 (including sections 354 and 464) rewrote the loan relationships legislation introduced by the Finance Act 1996 (c.8) (“FA 1996”). It set out how profits and deficits arising to a company from its loan relationships are brought into account for corporation tax purposes.32 Part 7 (including section 695) dealt with how profits and losses arising to a company from its “derivative contracts” (including options) are brought into account for corporation tax purposes.33  Section 695 of CTA 2009 dealt with transfers of value between “connected companies” and, in particular, the taxation consequences for an abandoned option. The section was based on Schedule 26 paragraph 26 to the Finance Act 2002 (c.23) (“FA 2002”), which was repealed and replaced by CTA 2009. The provision had, with different wording, dealt with expiry of options which were classed as derivative contracts. Both provisions were wider in their extent than section 774(1)(a) of ICTA 1988, and on that basis the 1988 provision is superseded.  Section 354 of CTA 2009 dealt with exclusion of debits (for the purpose of bringing into account) for impaired or released connected companies debts. The section would deny to a dealing company relief for the loss in value of its loan to an associated non-dealing company where the loan is either written off or reduced in value because of the lack of creditworthiness of the latter organisation. Section 464 gave priority to Part 5 for corporation tax purposes and, on that basis, section 774(1)(b) is superseded.

49. Section 774 of ICTA 1988 as a whole is now no longer required.

31 Parts 5 to 7 span sections 292 to 710. Part 5 (sections 292 to 476) deals with loan relationships between a company and another party which give rise to profits (and which are then chargeable to corporation tax). Part 6 (sections 477 to 569) deals with company relationships which are deemed to be treated as loan relationships. And Part 7 (sections 570 to 710) deals with “derivative contracts” which embrace certain forms of option contracts, future contracts (for sale of property with future delivery), and contracts for differences (contracts to make profit or avoid loss by reference to fluctuation in identified property values). 32 See CTA 2009, s 292 for overview of Part 5. 33 See CTA 2009, s 570 for overview of Part 7.

1254 50. As a consequence of this proposed repeal, the amending provisions in ITTOIA 2005, Sch 1 para 310, CTA 2009, Sch 1 para 225 and CTA 2010, Sch 1 para 103 will also need repealing.

(b) Double taxation relief: withdrawal of tax credits: non-resident companies connected with unitary states

51. Sections 812 to 814 of ICTA 1988 (and section 815) concern the withdrawal of tax credit for certain non-resident companies connected with unitary states. In this context “unitary state”34 means a province, state or other territory outside the United Kingdom in which a company (or an associated company) has a “qualifying presence” and, as a result of which, the company is not entitled to claim tax credit on “qualifying distributions” made to it by UK-based companies. Section 813 dealt with the recovery of tax credits paid incorrectly. Section 814 related to the disallowance of tax relief in certain circumstances. And section 815 gave a power to the Board of Inland Revenue to inspect documents and records held by the foreign parent company.

52. The mechanism of unitary taxation was employed in the United States of America (USA). Under it, certain USA states apportioned the world-wide income of multi-jurisdictional companies (both single companies and associated or interdependent companies who were operating a unitary business) in order to determine the amount of income which should be taxable by individual states. This world-wide unitary taxation approach35 was, in the UK’s view, repugnant to the internationally-accepted principle that tax would be charged in such circumstances by tax authorities on the basis of actual profits arising within the particular state, calculated on an arm’s length basis.

53. Section 54 of, and Schedule 13 to, the Finance Act 1985 (c.54) (“FA 1985”)36 were the forerunners to ICTA 1988, ss 812 to 815. The FA 1985 provisions enabled the UK to take counter measures against states which sought to impose worldwide unitary taxation. Once in force the provisions would allow the Treasury to withdraw the right of certain non-resident companies (companies “having a qualifying presence in a unitary

34 See ICTA 1988, s 812(2) for definition. 35 The approach involved the requiring of companies operating within a particular state (and which formed part of a unitary business) to make a combined report of their group foreign and domestic income. That income was then apportioned to the state by applying the ratio of the group’s property, payroll and sales within that particular state to its profile worldwide. This produced a notional amount which was attributable - for tax purposes - to activities by the group within the state. 36 FA 1985, s 54 and Sch 13 were repealed by ICTA 1988, s 844(4) and Sch 31. Savings were made by section 844(3) and Sch 30 para 20 in respect of the order-making power in FA 1985, s 54(7),(8).

1255 state”)37 to payment of tax credits on qualifying distributions made to them by UK- resident companies.

54. So far as the USA were concerned, under the double taxation Convention then in being,38 certain US corporations which invested in UK-resident companies were given the right to recover an element of tax credit on dividends received from such companies.

55. The purpose behind section 54 and Schedule 13 was to provide the Treasury with the ability to override the provisions in the 1975 Convention and to withdraw the right of recovery for specified states.

56. By section 54(7), (8) the override provisions were not to come into force until an order had been made with the prior approval of the House of Commons.

57. Section 54 and Schedule 13 were repealed and re-enacted in ICTA 1988 as sections 812 to 815. Section 815 (power to inspect documents) was repealed by the Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009,39 because it duplicated new provisions relating to the obtaining of information by the tax authorities.

58. Sections 812 to 814 are still extant, but have not been brought into force. Section 812(6) to (9) contain the order-making provisions.

59. The Finance (No. 2) Act 1997 (c.58) (“F (No. 2) A 1997”), s 30 reduced to a negligible amount (from April 1999) the amount of tax credit payment entitlement under a double taxation relief agreement for a non-resident person.40 The need for ICTA 1988, ss 812 to 815 thus disappeared, rendering the sections obsolete. Sections 812 to 814 are now recommended for repeal.

37 See FA 1985, s 54(1), and definition in s 54(4). 38 The Convention was “for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains”, incorporated into UK domestic law via The Double Taxation Relief (Taxes on Income) (The United States of America) Order 1980 (SI 1980 No 568) (“the 1980 Order”). The Convention of December 1975 had been amended by three Protocols (made in 1976, 1977 and 1979). Article 10 of the 1975 Convention (as amended in 1979 by Art 3) applied to the taxation of dividends. 39 SI 2009 No.2035, effective from 13 August 2009. 40 Double taxation relief agreements were made under ICTA 1988, s 788. The latest such UK agreement with the USA is contained in the Double Taxation Relief (Taxes on Income) (The United States of America) Order 2002 (SI 2002 No 2848). This order superseded SI 1980 No. 568, above. The Convention was made in July 2001 (art 10 applied to dividends), and was amended by the Protocol of July 2002.

1256 60. ICTA 1988 sections 812 to 814 had been amended in various ways: Section 812 was amended by -  Finance Act 1996 (c.8) (“FA 1996”), s 134, Sch 20 para 38 and s 205, Sch 41 Part 5(10). Schedule 20 paragraph 38(1), (2) and Schedule 41 Part 5(10) repealed a paragraph in section 812(4), and Schedule 20 paragraph 38(3) amended section 812(7) by textual substitution  Finance Act 2002 (c.23) (“FA 2002”), s 88(2)(a), which made a minor textual amendment to section 812(2) (amongst other provisions)  Income Tax (Trading and Other Income) Act 2005 (c.5) (“ITTOIA 2005”), s 882(1), Sch 1 para 326, which amended section 812(1) by substituting references in the text to the 2005 Act and to F (No. 2) A 1997  Income Tax Act 2007 (c.3) (“ITA 2007”), s 1027 and Sch 1 para 201, which substituted a paragraph in section 812(5)  Corporation Tax Act 2010 (c.4) (“CTA 2010”), s 1177 and Sch 1 para 116, which substituted references to sections of the CTA 2010 in section 812(5)(c), (d)41  Taxation (International and Other Provisions) Act 2010 (c.8) (“TIOPA 2010”), s 374 and Sch 8 para 30, which amended section 812(1)(b) by substituting reference in the text to section 2(1) of TIOPA 2010.42 Section 813 was amended by -  Finance Act 1998 (c.36) (“FA 1998”), s 31(5), Sch 3 para 37, and s 165, Sch 27 Pt 3(2), which repealed paragraph (b) in section 813(6).43 Section 814 was amended by -  Finance Act 2003 (c.14) (“FA 2003”), s 153(2)(a), which provided that section 814(1) (amongst other provisions) was to be construed in a particular way in relation to companies44  TIOPA 2010, s 374 and Sch 8 para 31, which amended section 814(1)(a) by substituting in the text reference to section 2(1) of TIOPA 2010.45

41 The amendment took effect, for corporation tax purposes, for accounting periods ending on or after 1 April 2010 and, for income tax and CGT purposes, for the tax year 2010-11 and subsequent tax years: see CTA 2010, s 1184. 42 The amendment took effect from 18 March 2010 (the date the Act was passed): see TIOPA 2010, s 381(2)(d) referring to section 374 so far as it related to the various amendments. 43 Because this amendment of section 813 involved only a repeal within the section, the amending provision in the FA 1998 does not itself require repeal when section 813 goes. 44 This construction was to take effect only for accounting periods on or after 1 January 2003: see FA 2003, s 153(4). 45 The amendment took effect from 18 March 2010 (the date the Act was passed): see TIOPA 2010, s 381(2)(d) referring to section 374 so far as it related to the various amendments.

1257 61. As a consequence of the proposed repeal of sections 812 to 814 of ICTA 1988, various of the amending provisions shown above will also need repealing.46

62. One provision in FA 1985, s 54, kept alive by ICTA 1988, also requires repeal. Section 54(7), (8) (the Treasury’s order-making power)47 was saved by ICTA 1988, s 844(3), Sch 30 para 20, even though a further order-making power appeared in ICTA 1988, s 812(6)-(9). The saving provision in ICTA 1988 can now be repealed.48

63. Finally, references elsewhere within ICTA 1988 to sections 812 to 814 will require repeal. Thus, in section 843(4) - on commencement of the Act - provision was made for the section to have effect except as specifically provided for in other listed sections. Reference to “and 812” in this context should be repealed.

(c) Social security benefits

64. ICTA 1988, s 844 and Sch 30 set out transitional provisions and savings. Paragraph 9 of Schedule 30 dealt with social security benefits and, more particularly, arrangements relating to taxation of supplementary allowance under supplementary benefits legislation49 before the coming into force of regulations under the Social Security Act 1986 (c.50), s 20 and the Social Security (Northern Ireland) Order 1986, art 2150 (which provisions created income-related benefits schemes, including income support).

65. Paragraph 9 deactivated certain provisions relating to income support,51 and activated substitutions and additions within ICTA 1988,52 for the period before the coming into force of the regulations. The regulations were the Income Support (General) Regulations 198753 and the Family Credit (General) Regulations 1987,54

46 The repeal within FA 2003, s 153(2)(a) will only involve omitting “, 814(1)” from the section. 47 The power was to make an order or orders relating to the chargeable periods ending before 6 April 1988. 48 FA 1985, s 54 and Sch 13 were repealed by ICTA 1988, s 844(4), Sch 31, subject to the saving. 49 The Supplementary Benefits Act 1976 and the Supplementary Benefits (Northern Ireland) Order 1977. 50 See SI 1986 No.1888 (NI 18). 51 ICTA 1988, ss 151, 152 (payments of income support to be chargeable to income tax in specified circumstances); and ICTA Sch 31 (repeals, insofar as they related to Finance Act 1981 (c.35), ss 27, 28). None of these provisions was to have effect. 52 ICTA 1988, s 204 para (b) was to be substituted and added to; and ICTA 1988, s 617(2) para (a) was to be substituted and added to. 53 SI 1987 No 1967. 54 SI 1987 No 1973.

1258 each of which came into force on 11 April 1988. On their coming into force paragraph 9 then became spent (although it remained unrepealed).55

66. Section 20 of the Social Security Act 1986 was repealed by the Social Security (Consequential Provisions) Act 1992 (c.6), s 3 and Sch 1.

67. ICTA 1988, ss 151, 204 and 617(2) were repealed by the Income Tax (Earnings and Pensions) Act 2003 (c.1) (“ITEPA 2003”), s 722, Sch 6 paras 22, 30 and 87(2), and s 724, Sch 8 Pt 1; and the sidenote to ICTA 1988, s 152 was relabelled “Notification of taxable amount of certain benefits” by the same Act.56

68. ICTA 1988 Schedule 30 paragraph 9 can now be repealed.

(d) Double taxation arrangements

69. ICTA 1988, s 844(4), Sch 31 repealed the Finance (No. 2) Act 1979 (c.47) (“F (No. 2) A 1979”), s 16. Section 16 had made provision for arrangements to implement the United States Double Taxation Convention (“for the avoidance of double taxation and the prevention of fiscal evasion”) of December 1975. The arrangements were to be effected through an Order in Council made under the Income and Corporation Taxes Act 1970 (c.10) (“ICTA 1970”), s 497 (as amended).57 ICTA 1970, s 497 provided a general power to the Queen to make an Order in Council declaring that where double taxation relief arrangements had been made with an overseas government those arrangements should be given legal effect within the United Kingdom. Section 497 was subsequently repealed by ICTA 1988, s 844 and Sch 31, but the power to make an Order in Council was replaced by ICTA 1988, s 788.

70. ICTA 1988, s 844(3) and Sch 30 para 14 provided that the repeal of section 16 was not to “prejudice the effect of any Order in Council which gives effect to arrangements contained in the Convention mentioned in that section [the December 1975 Convention]” and which was made under ICTA 1970, s 497.

55 In Halsbury’s Statutes of England and Wales (4th edn, 2008 reissue) vol 44(1) - which reproduces ICTA 1988 - Schedule 30 paras 9 to 12 to that Act are not printed at p1206. The annotation to paragraph 9 (on p1208) indicates that, on the coming into force of the two sets of 1987 Regulations (on 11 April 1988), paragraph 9 “became spent”. 56 See ITEPA 2003, Sch 6 para 23. 57 The December 1975 Convention (together with amending Protocols of August 1976, March 1977 and March 1979) was given legal effect by the Double Taxation Relief (Taxes on Income) (The United States of America) Order 1980 (SI 1980 No 568) from April 1980 (see above). The 1980 Order in Council sets out the text of the Convention and Protocols in its Schedule.

1259 71. The December 1975 Convention was superseded by the July 2001 Convention (and amending July 2002 Protocol). The December 1975 Convention and its amendments expressly ceased to have effect on the coming into effect of the July 2001 Convention.58 The 2002 Order in Council giving effect to the July 2001 Convention59 was made under ICTA 1988, s 788 (the primary legislation replacement provision).

72. Given that the 1980 Order in Council (and the December 1975 Convention) was superseded by the 2002 Order in Council (and the July 2001 Convention), and it was only the 1980 Order in Council which gave effect to arrangements set out in the December 1975 Convention (as mentioned specifically in F (No. 2) A 1979, s 16), by July 2002 the repeal of section 16 by ICTA 198860 could no longer affect either the 1980 Order in Council or the December 1975 Convention. On that basis the saving provision in ICTA 1988, Sch 30 para 14 had become spent (subject to one caveat) and can now be repealed.

73. The caveat is this. Article 29 of the July 2001 Convention contained two provisos. First, by article 29(4) specific arrangements were made for teachers who were provided with benefits under the December 1975 Convention (art 20). This meant that the December 1975 Convention benefits continued to run, even when the July 2001 Convention had come into effect. However, the July 2002 Protocol deleted article 29(4) of the July 2001 Convention. Nothing replaced it.

74. Secondly, by article 29(5), students and trainees entitled to benefits under the December 1975 Convention (art 21) had that entitlement protected “as if” the Convention had remained in force. Article 29(5) was not deleted by the July 2002 Protocol, but article 29(5) was renumbered 29(4).61 Re-numbered article 29(4) is still in force by virtue of - originally - ICTA 1988, s 78862 (and Finance Act 2006 (c.25) (“FA

58 See the Double Taxation Relief (Taxes on Income) (The United States of America) Order 2002 (SI 2002 No 2848), which Order in Council gave legal effect in the UK to the July 2001 Convention and July 2002 Protocol). Article 29(3) of the July 2001 Convention (which related to entry into force) provided specifically that the December 1975 Convention (as modified by later Protocols) “shall cease to have effect in relation to any tax with effect from the date on which this Convention has effect in relation to that tax.” Although article 29(3) was amended by article V(1) of the July 2002 Protocol, the substituted paragraph 3(a) still made provision for the December 1975 Convention terminating on a set date following the new Convention entering into force. 59 SI 2002 No 2848, above. 60 ICTA 1988, s 844(4), (6) and Sch 31. 61 See the July 2002 Protocol, Art V(2), set out in the Schedule to SI 2002 No 2848 (above) at Part 2. 62 ICTA 1988, s 788 has now been repealed by the Taxation (International and Other Provisions) Act 2010 (c.8) (“TIOPA 2010”), s 378 and Sch 10 Pt 1, subject to savings in section 377 and Schedule 9, and replaced by sections 2 to 7 of that 2010 Act. One purpose behind Schedule 9 paragraph 3 was to ensure that the rewrite and repeal of (for example) section 788 did not inadvertently switch off the UK’s entire tax treaty network.

1260 2006”), s 173(8)63). The need for the saving in ICTA 1988 Sch 30 para 14 has been superseded. Today, the relevant legislation is contained in the Taxation (International and Other Provisions) Act 2010.64

(e) Securities

75. The Finance Act 1985 (c.54) (“FA 1985”), s 76 and Sch 22 dealt with deemed interest on certain securities held between specific dates. Interest was deemed to have been received by a taxpayer on “chargeable securities” even if it had not been received as such, and the profits or gains would be chargeable to tax under Schedule D Case VI. By paragraph 6 of Schedule 22 an inspector was entitled to serve on the taxpayer notice requiring the furnishing of particulars of securities held during “the year”.65 The year, as defined in paragraph 1(1), meant the period 28 February 1985 to 27 February 1986.

76. Section 76 of, and Schedule 22 to, FA 1985 were repealed as spent by ICTA 1988, s 844, Sch 30 para 15 and Sch 31,66 with savings. Paragraph 15 of Schedule 30 provided that the repeal of FA 1985, Sch 22 “shall not affect the continued operation of paragraph 6 of that Schedule in relation to the holding of securities by any person at any time during the year (within the meaning of that Schedule)”. In other words, the information requisition provisions in paragraph 6 were to remain in place, but only for the year ended 27 February 1986 as described.

77. Paragraph 6(3) had also provided that there was to be a cross-reference to paragraph 6(1) in the Table in the Taxes Management Act 1970 (c.9) (“TMA 1970”), s 98 by insertion of the reference in the Table. Section 98 dealt with the requiring of the making of special returns (and made provision for the imposition of penalties for default). The Table in section 98 was substituted by ICTA 1988, s 844 and Sch 29 para 9, which simply repeated the reference to FA 1985, Sch 22 para 6(1).67

63 Sections 173 to 176 dealt with international tax arrangements. Section 173(8),(10) kept alive provisions included in an Order in Council made under ICTA 1988, s 788 “as if included” in an Order made under section 173. 64 2010 (c.8) (“TIOPA 2010”) (see above). 65 Schedule 22 paragraph 6(1) empowered an inspector to serve a notice or notices requiring the provision of particulars of securities held by a taxpayer, and required the taxpayer to respond within a set time (with a minimum of 28 days). Where the taxpayer defaulted then, by paragraph 6(2), the inspector was entitled to make an estimate of the annual profits or gains received. 66 Schedule 31 repealed FA 1985 ss 73 to 77 and Schedule 22, which provisions all dealt with the taxation of securities. 67 TMA 1970, s 98 was not itself repealed by ICTA 1988, s 844(4) and Sch 31.

1261 78. The reference to paragraph 6(1) was eventually repealed, however, by the Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009,68 art 2 and Sch para 8(3)(g), which Order omitted the entry from the Table in TMA 1970, s 98 as substituted in 1988. The omission rendered the original paragraph 6(3) of Schedule 22 unnecessary (and sub-paragraph (3) can now be formally repealed).

79. As a consequence of the removal of paragraph 6(1) from the Table, sub- paragraph (1) can now be formally repealed. The power of an inspector to make an estimate of annual profits or gains under paragraph 6(2) equally ceases to have value (and sub-paragraph (2) should also now be repealed).

80. Finally, if the whole of paragraph 6 of Schedule 22 to FA 1985 is repealed, the saving provision in ICTA 1988, Schedule 30 paragraph 15 should also be repealed.

(f) Emoluments

81. The Finance Act 1974 (c.30) (“FA 1974”), s 21 dealt with the taxation of emoluments arising from office or employment. The section adjusted (by substitution), amongst other things, the cases (Cases I and II) in Schedule E69 which governed chargeability to tax on work undertaken in “the chargeable period” for persons resident and non-resident in the UK, subject to the deductions or exceptions spelt out in FA 1974, Sch 2. By section 21(9) the section was to have effect for the years of assessment 1974-75 and beyond, but it expressly provided that: “tax shall not be chargeable for any of those years under Case III of Schedule E on emoluments which, if this section had had effect for earlier years, would have fallen under Case I or Case II”.

82. Although ICTA 1988 repealed section 21 of FA 1974 (see ICTA 1988, s 844(4) and Sch 31) it also incorporated transitional provisions and savings (ICTA 1988, s 844(3) and Sch 30). By Schedule 30 paragraph 19 to ICTA 1988 the repeal of section 21 was not to affect “the taxation of emoluments which if that section had been in force before 1973-74 would have fallen within Case I or Case II of Schedule E, and, accordingly, any such emoluments shall not be chargeable under Case III of Schedule E”.

68 SI 2009 No 2035, which came into force on 13 August 2009. The Order was made under the powers in the Finance Act 2009 (c.10) (“FA 2009”), s 95(2)-(5). 69 Then set out in Income and Corporation Taxes Act 1970 (c.10) (“ICTA 1970”) (now repealed), s 181.

1262 83. Case III of Schedule E provided for the chargeability to tax of emoluments received in the UK for work undertaken by a person resident in the UK where the emoluments were earned in the chargeable period or before that period.

84. The deeming provision in ICTA 1988 Sch 30 para 19 meant that emoluments earned in 1972-73 and before were to remain exempt from a charge under Case III.

85. Given that the protection afforded by Schedule 30 paragraph 19 applied to years which occurred (as at 2012) some 40 years ago, HM Revenue and Customs believe that the provisions are spent,70 and that paragraph 19 can now safely be repealed.

Finance Act 1988 (a) Non-residents’ personal reliefs

86. Section 31 of the Finance Act 1988 (c.39) (“FA 1988”) dealt with the denial of personal reliefs to individuals not resident in the UK. Its purpose was to amend the basic provisions then set out in ICTA 1988, s 278 (and to repeal various subsections), although those amendments and repeals were only to take effect for the years of assessment 1990-91 and subsequently.

87. Section 31 of FA 1988 was repealed in part by the Tax and Civil Partnership Regulations 2005 (SI 2005 No 3229), regs 47, 60(2), which provided that section 31(2) should be omitted, and that amendment should be made to ICTA 1988, s 278 (so that reference to a “widower” should include reference to a “surviving civil partner”).

88. Section 31(3) inserted into ICTA 1988, s 278 a new subsection (2A) denying relief to a husband not resident in the UK. Section 278(2A) of ICTA 1988 has since been repealed by Finance Act 1999 (c.16) (“FA 1999”), s 139 and Sch 20 Part 3(3) and n 2 (Married couple’s allowance), with effect from the year 2000-01 and subsequent years of assessment. Section 31(3) is therefore also impliedly repealed.

70 HMRC are of the view that, even if a tax loss were discovered for the years before 1973-74, assessment and recovery would be time-barred under TMA 1970, ss 29, 36(1A).

1263 89. Section 31(4) provided for the omission of subsections (3) to (7) from ICTA 1988, s 278. That provision is now spent (and its repeal will not reinstate the omitted subsections).71

90. The only live provision remaining in section 31 is the time limitation on its taking effect (section 31(1)). Given the repeal of the remaining subsections, subsection (1) now has no practical value. The whole of section 31 can therefore be repealed.

(b) Underwriters

91. Section 450 of ICTA 1988 dealt with the computation of profits or gains, the set- off of losses, and the costs of reinsurance against losses, arising from Lloyd’s underwriting members’ businesses (and premiums trust funds). Section 451 provided a regulation-making power to the Commissioners of Inland Revenue to facilitate, amongst other things, the assessment and collection of tax charged under section 450. And section 452 dealt with special reserve funds and, in particular, the taxation of underwriting members of Lloyd’s where certified arrangements had been put in place for the creation of such funds, vested in trustees, for the purpose of capital investment.

92. Sections 450 to 452 of ICTA 1988 were amended by the Finance Act 1988 (c.39), ss 58 to 61 and Schedule 5 in the following ways:  section 58(1), (4)(a) substituted - for subsection (2) of section 450 - new subsections (2) and (2A), and inserted into ICTA (via FA 1988, s 58(4)(a),(5) and Sch 5) a new Schedule 19A. These amendments made profits or gains arising from an underwriting business chargeable to tax under Schedule D Case I.72  section 59(1) substituted - for subsection (4) of section 450 - a new paragraph (b), which clarified the thrust of the subsection and, more particularly, where insurance cover had been effected to indemnify underwriting business losses, made insurance moneys paid out under that cover a trading receipt for the purpose of computing profits or gains in the year of loss.73

71 The repeal of ICTA 1988, s 278(3)-(7) was formally effected by FA 1988, s 148 and Sch 14 Pt 4 and n 4 (which provided that the repeals in section 278 “have effect for the year 1990-91 and subsequent years of assessment”). 72 By FA 1988, s 58(5) these amendments were to have effect for the year 1988-89 and subsequent years of assessment. 73 By FA 1988, s 59(3) this amendment was to have effect for the year 1988-89 and subsequent years of assessment.

1264  section 60(1) substituted - for subsection (5) of section 450 - new subsections (5) and (5A), which covered the position where one Lloyd’s underwriter, for a premium, agrees to cover another Lloyd’s underwriter’s underwriting liabilities. The amendment had the effect of recasting more precisely the earlier provisions and, more particularly, restricting the scope for deduction of the premium payable as a legitimate expense.74  section 61(1)(b) extended the regulation-making power in subsection (1)(a) of section 451 - by substitution of text - to include making such amendments by regulation to a new Schedule 19A as flowed from changes in the “rules or practice of Lloyd’s”.75  section 61(1)(c) inserted a new subsection (1A) after subsection (1) of section 451 relating to the regulations.  section 61(1)(d) substituted, in section 452(8) (definition of “profit”), reference to section 450 in place of reference to “Case I of Schedule D”.

93. Subsequently, sections 450 to 452 of, and Schedule 19A to, ICTA 1988 were repealed by the Finance Act 1993 (c.34) (“FA 1993”), as follows:  Sections 450 to 457 as a whole (the sections dealing with underwriters) were repealed - in the main without savings - by FA 1993, s 213 and Sch 23 Pt 3(12) and n1.76 However, by FA 1993, s 182(5), regulations made under section 451, and which were in force before April 1992, were to continue in force for 1992-93 and subsequent years of assessment.  Schedule 19A was repealed with savings by the same provisions in the FA 1993.77

The repeals were made in consequence of the new scheme for taxation of underwriters implemented through Part 2 Chapter 3 of FA 1993 (discussed later in this note).

74 Whereas previously under ICTA 1988, s 450(5) the deductibility operated “in relation to premiums payable in connection with the closing of the accounts of a member’s business for an underwriting year ending in the year of assessment 1985-86 or any later year of assessment”, the recast allowance was restricted to underwriting years ending in 1988-89 or subsequently: see FA 1988, s 60(3)(a). 75 ICTA 1988, s 451(1) acquired a new paragraph (aa). The new Schedule 19A to ICTA 1988 was inserted by FA 1988, s 58(4)(a) and Sch 5 (Underwriters: Assessment and Collection of Tax). The amendment took effect for the year 1988-89 and subsequent years of assessment: see FA 1988, s 61(5). 76 Note 1 in the Schedule made clear that repeal of ICTA 1988, s 450(6) had effect in respect of acquisitions and disposals made after 31 December 1993. 77 Note 5 in FA 1993 Sch 23 Pt 3(12) stated that the repeal took effect for the year 1992-93 and subsequent assessment years. By FA 1993, s 173(1),(2) and Sch 19, ICTA 1988, Sch 19A was superseded by the new Schedule 19 text from 1992-93 onwards (and see also FA 1993, s 184(3)). By FA 1993, s 173(2),(3), regulations made under the old Schedule 19A paragraph 1 were able to make provision for any year or years of assessment. Finally, FA 1993, Sch 19 was repealed by the Finance (No. 2) Act 2005 (c.22), ss 45(1), 70(1) and Sch 11 Pt 2(11).

1265 94. Although the provisions in the ICTA 1988 were repealed, the amending provisions in the FA 1988 were not (with the exception of section 61, which was later repealed in part by the Income Tax (Trading and Other Income) Act 2005 (c.5) (“ITTOIA 2005”)).78

95. It is now appropriate to repeal the following provisions in FA 1988:  section 58(1)  In section 58(4) the words “ - (a) after Schedule 19 to the Taxes Act 1988 as Schedule 19A; and (b)”  In section 58(5) the words “Subsections (1) and (4)(a) above shall have effect for the year 1988-89 and subsequent years of assessment; and”  section 61(1)  In section 61(5) the words “Subsection (1) above shall have effect for the year 1988-89 and subsequent years of assessment; and”.

The remaining portions of sections 58 to 61, and Schedule 5, have to remain in place because they make amendments to other legislation which is still operational, eg the Finance Act 1972 (c.41), and the Finance Act 1973 (c.51). However, because paragraph (b) in section 58(4) and part of section 58(5) have already been recommended for repeal (see under Finance Act 1973, above), the whole of those two subsections can now be repealed.

(c) Lease premiums: special relief for individuals

96. Sections 34 to 39 of, and Schedule 2 to, ICTA 1988 dealt with the treatment of premiums payable under a lease, or a contract for a lease, for 50 years or less. Such premiums were to be treated as if they were rent or gains chargeable under Case VI of Schedule D.

97. Section 39 provided a saving for leases granted or interests sold before 1963- 64, and section 39(3) and Schedule 2 gave special relief from income tax to individuals where the amounts were treated (by virtue of sections 34 to 36) “as receipts for a single year of assessment rather than as receipts for the period in relation to which they are chargeable”. Schedule 2 dealt with the computation of the relief.

78 See ITTOIA 2005, s 884 and Sch 3, which repealed FA 1988, s 61(1)(a) (a provision which had amended ICTA 1988, s 20(2)).

1266 98. Section 780 of ICTA 1988 dealt with the taxation of sale and leaseback arrangements, and limitation on tax reliefs. Section 780(5) provided that Schedule 2 to the Act should have effect for the purposes of giving relief to individuals where the amount, by virtue of section 780(3), was treated as “an income receipt for a single year of assessment rather than as a series of such receipts during the term of the new lease”. As before, Schedule 2 dealt with the computation of the relief.

99. Sections 39(3) and 780(5) of, and Schedule 2 to, ICTA 1988 were repealed by the Finance Act 1988 (c.39) (“FA 1988”), ss 75, 148 and Sch 14 Pt 4. FA 1988, s 75 provided that the provisions in question were not to “have effect for the year 1988-89 or any subsequent year of assessment”.79 Section 148 and Sch 14 Pt 4 provided for the repeal of the provisions, subject to note 9 (in Schedule 14) which indicated that the repeals were likewise to “have effect for the year 1988-89 and subsequent years of assessment”.

100. Section 75 of FA 1988 is now spent and can itself be repealed. No savings are required.

(d) Taxes management

101. Three provisions in the Taxes Management Act 1970 (c.9) (“TMA 1970”) were amended by the Finance Act 1988 (c.39) (“FA 1988”), and were then further amended by later legislation. The TMA 1970 amended provisions were sections 7, 12 and 29, plus section 11A which was a new section inserted also by the FA 1988.

102. Section 7 of TMA 1970 dealt with the giving of notice of liability to tax. The section was first amended by FA 1988, s 120. Section 120(1) substituted new text for the whole of section 7, and section 120(2) stated that the substitution was to have effect “with respect to notices required to be given for the year 1988-89 or any subsequent year of assessment”.

103. Section 7 was later amended by further substitution. The Finance Act 1994 (c.9) (“FA 1994”), s 196 and Sch 19 Pt 1 para 1 substituted text for the whole of section 7, now with the marginal heading “Notice of liability to income tax and capital gains tax”. By paragraph 1(2) the amendment took effect for the year 1995-96 and subsequent

79 Section 75 described the provisions in question - in short-hand - as providing “top-slicing relief where premiums for leases etc. chargeable to income tax”.

1267 years of assessment. The FA 1994 did not, however, formally repeal - in section 258 and Schedule 26 (Repeals) - section 120 of FA 1988.

104. Section 120 of FA 1988 is now superseded and can be repealed.

105. Section 11A was inserted into the TMA 1970 (providing for the giving of notice of liability to capital gains tax) by section 122(1) of FA 1988. By section 122(3) of FA 1988 the whole of section 122 was to have effect with respect to notices required to be given for 1988-89 and subsequent years of assessment.

106. Section 11A of TMA 1970 was repealed by FA 1994, ss 199(2), 258 and Sch 26 Pt 5(23) and n4, with effect from 1996-97 and onwards. It was also repealed by the Finance Act 1995 (c.4) (“FA 1995”), ss 115(3), (13), 162 and Sch 29 Pt 8(14) for the previous year, 1995-96, and subsequent years. However, there was no repeal of the inserting provision in FA 1988, s 122(1).

107. Section 12 of TMA 1970 dealt with information about chargeable gains. It applied sections 7 and 8 to capital gains tax in broadly the same way as they applied to income tax. Section 122(2) of FA 1988 substituted a new subsection (1) in section 12, which subsection dropped the earlier reference to section 7 (in relation to capital gains tax).

108. Section 12 subsection (1) (together with subsection (4)) was repealed by FA 1994, s 258 and Sch 26 Pt 5(23) and n4. The repeals were to have effect in accordance with FA 1994, s 199(2), ie they were to have effect for the year 1996-97 and subsequent assessment years. However, there was no repeal of the amending provisions in FA 1988, s 122(2), (3).

109. Section 122 (in whole) of FA 1988 can now be repealed.

110. Section 29 of TMA 1970 dealt with the procedure for assessment to tax by the inspectorate and the Board of Inland Revenue. Section 29 was amended by FA 1988, s 119, which inserted new subsections (1)(c) and (1A) into the section. These new subsections empowered an inspector to make a best judgment current-year assessment based on actual or estimated income, and then to make a year-end adjustment to the tax charge. FA 1988, s 148 and Sch 14 Pt 8 repealed certain definition words in section 29(8), but otherwise left the section intact.

1268 111. In due course, section 29 was replaced in whole by FA 1994, s 191 (which substituted the text under the marginal heading “Assessment where loss of tax discovered”) and s 199 (which, in the context of income and capital gains taxes, gave effect to the substitution for the year 1996-97 and subsequent years of assessment). The FA 1994 did not, however, formally repeal the original version of section 29 of TMA 1970 (which probably did not require repeal as such) or FA 1988, s 119.80 FA 1988, s 119, which has now been superseded, should be repealed.

112. On this basis, FA 1988, ss 119, 120 and 122 should all be repealed. Section 121 of the Act (Notice of liability to corporation tax) has already been repealed by the Finance Act 1998 (c.36), ss 117, 165 and Sch 27 Pt 3(28), in relation to accounting periods ending after 30 June 1999.

(e) Married couples: qualifying maintenance payments

113. Section 347B of ICTA 1988 was inserted into that Act by the Finance Act 1988 (c.39) (“FA 1988”), s 36(1), (3). The section provided, in the context of annual payments, that “qualifying maintenance payments” should be deductible from total income in assessing liability to income tax. Subsection (3) of the new section 347B placed a ceiling on the amount which could be deducted, namely, that it was not to exceed the difference between the (higher) married person’s relief and the (lower) single person’s relief, as then set out in ICTA 1988, s 257(1).81 Subsequently section 257(1) became section 257A(1) by virtue of an amendment made by FA 1988, s 33 with effect for the year 1990-91 and subsequent years of assessment. Section 33 restructured the shape of the original section 257 by substitution, and revised the personal allowance and the married couple’s allowance.82

114. FA 1988, s 35 and Sch 3 set out minor and consequential provisions relating to married couples’ taxation. By Schedule 3 paragraph 13, amendment was made to ICTA 1988 whereby, for the year 1990-91 and subsequent years of assessment, section 347B(3) was to be read so that reference to the difference between the higher and lower relief figures would be replaced by reference to the amount specified in section 257A(1) of ICTA 1988.83

80 FA 1994, s 258 and Sch 26 (Repeals) contained no reference to TMA 1970, s 29 or to FA 1988, s 119. 81 In the original version of section 257(1) the married man’s allowance was £3,795 and a single person’s allowance was £2,425, the difference being £1,370. The section provided for enhanced allowances based on age thresholds - at 65 and 80. 82 The allowances were adjusted so that the basic personal allowance became £2,605 and a married man was entitled to an additional £1,490 deduction from total income. 83 Which was £1,490.

1269 115. A decade later ICTA 1988, s 257A(1) was repealed by the Finance Act 1999 (c.16) (“FA 1999”), ss 31(1), (2), (10), 139 and Sch 20 Pt 3(3), with effect for the year 2000-01 and subsequent years of assessment. By section 31(2) (which section restricted married couple’s allowance to those reaching age 65 before 2000-01) section 257A(1) ceased to have effect. By section 139 and Schedule 20 the provision was formally repealed from 2000-01 onwards.

116. FA 1999 also amended ICTA 1988, s 347B (and, more particularly, section 347B(3), where reference to ICTA 1988, s 257A(1) - which was then being repealed - was to become reference to ICTA 1988, s 257A(5A): see FA 1999, s 36(4).

117. FA 1999 did not, however, repeal the intermediate amending provision in Schedule 3 paragraph 13 to FA 1988. That provision is now superseded and should be repealed.

Finance Act 1989 (a) Underwriters: premiums trust funds, etc.

118. The Finance Act 1989 (c.26) (“FA 1989”), ss 91 and 92 made various changes to existing pieces of tax legislation relating to premiums trust funds.

119. ICTA 1988, ss 710 to 728 had been enacted to deal with transfers of securities with or without accrued interest. Section 725, in particular, dealt with Lloyd’s underwriters, and provided a mechanism whereby securities forming part of a premiums trust fund were to be treated as transferred on a given date with accrued interest where such entitlement to interest arose.

120. FA 1989, s 91(1) inserted two new subsections at the end of ICTA 1988, s 725: subsections (10) and (11). Put simply, these two subsections were designed to address the situation where securities had been transferred by premiums trust fund trustees to another person or persons pursuant to a “stock lending” arrangement governed by ICTA 1988, s 129. Section 129(3) provided for certain disregards.

1270 121. In due course, the whole of section 725 of ICTA 1988 was repealed by Finance Act 1993 (c.34) (“FA 1993”), s 213 and Sch 23 Pt 3(12) and n2, for the year 1994 and “subsequent underwriting years”.84

122. On that basis, the amendment effected by FA 1989, s 91(1) has been superseded and can now be repealed.

123. FA 1989, s 91(2) made amendment to the Capital Gains Tax Act 1979 (c.14) (“CGTA 1979”). Sections 140 to 143 of the CGTA 1979, as originally enacted, dealt with insurance, and section 142 (in particular) concerned underwriters.85 Section 142A had been inserted into CGTA 1979 as a consequential amendment by ICTA 1988, s 844 and Sch 29 para 24. This new section dealt with disposal of assets in premiums trust funds from 1972-73 onwards.

124. FA 1989, s 91(2) then inserted subsections (4A) and (4B) into section 142A of CGTA 1979, in very similar terms to those provisions inserted into ICTA 1988, s 725 (above).

125. CGTA 1979, s 142A, and the amending provision in FA 1989, s 91(2), were both later repealed by the Taxation of Chargeable Gains Act 1992 (c.12) (“TCGA 1992”), s 290 and Sch 12.86 Section 91(2) has therefore already gone.

126. FA 1989, s 91(3) provided that section 91 as a whole was to apply where trustees of a premiums fund trust made a transfer after the date specified by regulations or, in default, 6 April 1988 (as provided for by ICTA 1988, s 129(6)).

127. On the basis that section 91(1) is now recommended for repeal, and section 91(2) has already been repealed, section 91(3) can also be repealed as a consequential repeal.87

84 Had ICTA 1988, s 725 still been alive it would also have been repealed by the Income Tax Act 2007 (c.3) (“ITA 2007”), ss 1031, 1034 and Sch 3 Pt 1 as part of a wider repeal which swept up “Sections 710 to 727A” for the tax year 2007-08 and subsequent tax years (for income tax purposes), because the provisions were being rewritten generally in Part 12 of ITA 2007. 85 Section 142 was amended by FA 1988, ss 101, 103, effective for the year 1988-89 and subsequent years of assessment. 86 The whole of the CGTA 1979 was repealed by the TCGA 1992, subject to various savings set out in Sch 11. The TCGA 1992 had effect in relation to tax for the year 1992-93 and subsequent years of assessment, and its purpose was to reconsolidate the law relating to capital gains tax. 87 On this basis section 91 as a whole can now be repealed.

1271 128. FA 1989, s 92 dealt with the making of regulations about underwriters. ICTA 1988, s 451, as originally enacted, had empowered the Board of Inland Revenue to make regulations for, amongst other things, the assessment and collection of tax arising from underwriting business, and the Treasury to modify by regulation provisions relating to Lloyd’s underwriting agents. Savings were made for certain existing regulations.

129. Section 451 was first amended by Finance Act 1988 (c.39) (“FA 1988”), s 61(1)(b), (c), which substituted two new paragraphs in section 451(1) and inserted a new subsection (1A), with effect from the year 1988-89 and subsequent years of assessment. These changes allowed the Board to effect amendments to ICTA 1988 Schedule 19A88 necessary upon changes in rules or practice at Lloyd’s.

130. Section 92(1), (2) of FA 1989 made further amendments to section 451, by substituting words in section 451(1A) relating to years of assessment, and by adding a new subsection (1B) restricting the temporal scope of regulations.

131. Sections 450 to 457 of ICTA 1988 were repealed by FA 1993, s 213 and Sch 23 Pt 3(12) and n5, with effect from 1992-93 and onwards. However, although section 451 had been repealed, the amending provisions in FA 1988, s 61(1)(b),(c) and in FA 1989, s 92(1), (2) were not.

132. It is recommended above that FA 1988, s 61(1) should be repealed.89 It is now recommended that FA 1989, s 92(1), (2) should also be repealed.

133. The Finance Act 1989, s 96(1) amended (by partial substitution) section 452(8) of ICTA 1988, which section dealt with “special reserve funds” vested in trustees in relation to individual underwriters. In essence, underwriters were permitted to pay a proportion of their annual business profits into special reserve funds, and sections 452 to 457 set out the income tax arrangements and consequences which would flow.

134. ICTA 1988, s 452(8) defined “profit” for the purposes of computation under Schedule D case I. The definition embraced “income arising from the investments forming part of” an underwriter’s premiums trust fund, his special reserve funds, and

88 Inserted into ICTA 1988 by FA 1988, s 58 and Sch 5: see above. 89 See above in the section of this note which deals with the Finance Act 1988: (b) Underwriters.

1272 any other fund authorised under Lloyd’s rules. At the end of subsection 452(8) the Act separately defined “income” in this context.

135. FA 1989, s 96(1) amended section 452 by substituting within subsection (8) a longer definition of “income”.

136. ICTA 1988, s 452 was repealed by FA 1993, s 213 and Sch 23 Pt 3(12) and n5, with effect from 1992-93 and onwards.90 However, neither FA 1993 nor later legislation repealed the amending provision in FA 1989, s 96(1). The partial repeal of section 96 by TCGA 1992, s 290 and Sch 12,91 and by ITA 2007, s 1031 and Sch 3 Pt 192 did not cover subsection (1). Accordingly, FA 1989, s 96(1) should now be repealed as having been superseded.

137. FA 1989, s 96(4) applied parts of section 96(1) and of section 96(2) for certain transactions occurring on or after 14 March 1989. Given that section 96(1) is now recommended for repeal (above), and section 96(2) has already been repealed, section 96(4) should also now be repealed.

(b) Loss relief

138. FA 1989, s 114 amended ICTA 1988, s 401(1), a provision which gave tax relief for pre-trading expenditure. Section 114 of FA 1989 extended the pre-trading relief period from 3 years to 5 years, by amending section 401(1), with effect from April 1989 onwards.

139. The reference in ICTA 1988, s 401(1)(a) to 5 years was subsequently amended to 7 years by FA 1993, s 109(1), (4), for persons carrying on business from April 1993 onwards. However, when the second amendment was made, the first amendment by FA 1989, s 114 was not repealed by the FA 1993, although it had been superseded. Accordingly, section 114 should now be repealed.

(c) Taxes management: collection and recovery certification evidence

140. FA 1989, s 160(3) amended the Taxes Management Act 1970 (c.9) (“TMA 1970”), s 70 relating to sufficiency of evidence of certification of interest payable on

90 The repeal of section 452 was part of a repeal of the whole portion on underwriters (in sections 450 to 457 inclusive). 91 Repealing FA 1989, s 96(3) (which had amended Capital Gains Tax Act 1979 (c.14), s 132A). 92 Repealing FA 1989, s 96(2) (which had amended ICTA 1988, s 687) and the cross-reference words in s 96(4).

1273 overdue tax. The amendment substituted a new subsection (3) in section 70 to the effect that a certificate would be evidence of interest chargeable and of non-payment “unless the contrary is proved”.

141. Section 70(3) of TMA 1970 was disapplied by FA 1994, s 196 and Sch 19 Pt 1 para 21(2), which stated that subsection (3) of section 70 “shall cease to have effect” (although no formal repeal as such appeared in FA 1994, s 258 and Sch 26 (the repeals schedule)). Notwithstanding the disapplication of section 70(3) no provision was made for repeal of the amending FA 1989, s 160(3). On that basis, the superseded section 160(3) of FA 1989 should now be repealed.

(d) Taxes management: failure to make return

142. FA 1989, s 162 amended TMA 1970, s 93, which provision related to failure to make a tax return and liability to penalty. Four subsections of section 93 were substituted in whole or in part. In essence, the section provided for daily penalties for continuing default and for an additional penalty if failure to comply with a notice to make a return were to continue after the year of assessment. This change applied to any failure to comply with a notice served in the tax year 1989-90 or later.

143. Subsequent to 1989-90 section 93 was substituted in full by the Finance Act 1994 (c.9) (“FA 1994”), ss 196, 199(1), (2)(a) and Sch 19 Pt 1 para 25 with effect (for income and capital gains tax) from the year 1996-97 and subsequent years of assessment. The substituted section varied the penalty provisions relating to failure to make a return in response to a formal notice to deliver.

144. Although FA 1994, Sch 19 substituted a new section 93 of TMA 1970, no provision was made for repeal of either the original version of that section or the amending FA 1989, s 162. FA 1989, s 187 and Sch 17 did not repeal the superseded parts of TMA 1970, s 93, and FA 1994, s 258 and Sch 26 did not repeal the superseded FA 1989, s 162. Accordingly, section 162 of FA 1989 should now be repealed.

Finance Act 1991 (a) Higher rate tax relief on mortgage loans 145. The Finance Act 1991 (c.31) (“FA 1991”), s 27 dealt with the abolition of higher rate relief on interest payments for certain mortgages and other forms of loan. Section 27(6) gave effect to Schedule 6 to the Act (effective for the year 1991-92 and

1274 subsequent years of assessment) which set out amendments to ICTA 1988 and FA 1988. Those amendments affected existing provisions on the taxation of beneficial loan arrangements (ICTA 1988, ss 160, 167 and Sch 7) and on applicable rates of capital gains tax (FA 1988, s 102).

146. ICTA 1988, Sch 7 was amended by FA 1991, Sch 6 as follows:  Paragraph 3 (on calculation of the cash equivalent of a loan benefit) had words added to it, and two sub-paragraphs deleted [by Sch 6 para 3]  Paragraph 6 (on eligibility for relief of interest) was omitted because of the insertion of amending provisions which then superseded it [by Sch 6 para 4]  Paragraphs 13 to 19 (on restriction of relief to basic rate tax only) were added to provide the revised mechanism for the calculation of interest eligible for relief on employees’ home loans [by Sch 6 para 5].

147. ICTA 1988, ss 160, 167 and Sch 7 were subsequently repealed by the Income Tax (Earnings and Pensions) Act 2003 (c.1) (“ITEPA 2003”), ss 722, 723, 724(1), Sch 6 paras 1, 24 and 111 (omitting ICTA 1988, ss 160 to 168G and Schs 7 and 7A) and Sch 8 Pt 1 (repealing ICTA 1988, ss 160 to 168G and Schs 7 and 7A) with effect from the tax year 2003-04 onwards (for income tax) and for accounting periods ending after 5 April 2003 (for corporation tax).

148. However, although ITEPA 2003, Sch 8 Pt 1 repealed FA 1991, Sch 6 paras 1 and 3, neither ITEPA 2003 nor other legislation sought to repeal the amending provisions in FA 1991, s 27(6) and Sch 6 para 4, which had also been superseded. The Taxation of Chargeable Gains Act 1992 (c.12) (“TCGA 1992”), s 290 and Sch 12 had previously repealed FA 1991, Sch 6 para 6, but not section 27(6) nor any other portion of Schedule 6. Likewise, the Finance Act 1994 (c.9) (“FA 1994”), ss 81(6), 88(5), (6), 258 and Sch 26 Pt 5(2), (5) and note, had repealed FA 1991, s 27(1) to (5) and (7) - but not subsection (6) - and Sch 6 paras 2 and 5 - but not paragraph 4 - broadly from 1994-95 onwards.

149. On that basis, Schedule 6 paragraph 4 of FA 1991 should now also be repealed as being spent. As a consequence of that repeal, which completes the repeal of Schedule 6, the need for section 27(6) is superseded, and that subsection should likewise be repealed.

1275 (b) Foreign earnings: workers in Kuwait 150. Iraq invaded Kuwait in August 1990, leading to Anglo-American intervention. FA 1991, s 46 set out special provisions relating to the taxation of persons who, prior to the invasion, were working in Kuwait or Iraq and subsequently returned to the UK, and whose absence from the UK would ordinarily have been treated (for taxation purposes) as “a qualifying period consisting of at least 365 days”.

151. The tax regime for foreign earnings and travel expenses was set out in ICTA 1988, s 193 and Sch 12. The rules in section 193(1) allowed a person performing the duties of an office or employment outside the UK to deduct from his income earnings attributable to that period. The work had to be performed in a “qualifying period” which lasted at least 365 days and which fell wholly or partly in the year of assessment. By Schedule 12 paragraph 3, in ascertaining a “qualifying period”, intervening periods where a person was not working abroad, amounting to not more than 62 days, could be ignored (with a figure of 90 days for seafarers).93

152. FA 1991, s 46 provided a dispensation for workers obliged to leave the Gulf through the outbreak of hostilities - which waged from 2 August 1990 to 28 February 1991 - so long as they had spent 62 days before the commencement date (or 183 days in the case of a seafarer) in Iraq or Kuwait.

153. The benefit of this tax provision would have expired by the end of the tax year 1992-93, and today it is spent. Moreover, section 193(1) of, and Schedule 12 paragraph 3(2A) to, ICTA 1988 were repealed by Finance Act 1998 (c.36) (“FA 1998”), ss 63, 165 and Sch 27 Pt 3(11) with effect for emoluments attributable to qualifying periods beginning on or after 17 March 1998 (budget day), or before 17 March 1998 but received on or after that date. And section 193 and Schedule 12 as a whole were repealed by the Income Tax (Earnings and Pensions) Act 2003 (c.1) (“ITEPA 2003”), s 724 and Sch 8 Pt 1 with effect from the tax year 2003-04 onwards (for income tax purposes), and for accounting periods ending after 5 April 2003 (for corporation tax).

154. On this basis FA 1991, s 46 (which is, in part, an amending provision) can now be repealed.

93 The figure of 90 days set out in Schedule 12 paragraph 3(2A) was replaced by 183 days for the tax year 1991-92 and later years of assessment: see FA 1991, s 45.

1276 (c) Advance corporation tax: oil industry 155. FA 1991, s 66 related to taxation of the oil industry and, more particularly, restriction on the setting-off of advance corporation tax (“ACT”) against liability to corporation tax on profits arising from oil extraction activities. Section 66 amended ICTA 1988, s 497.

156. Section 497 of ICTA 1988 varied the rules for set-off of ACT (set out in ICTA 1988, s 239) so that, for example, where a company made a distribution to an associated UK company (being a dividend on redeemable preference shares), and ACT was paid on that distribution, the ACT could not be set against any liability of the distributing company for corporation tax due on any of its “ring fence income” (as defined). Specific arrangements were made in the section for the circumstance where the proceeds of the redeemable preference shares dividend were used to meet expenditure incurred by the issuing company in oil extraction activities or the acquiring of oil rights. This had the effect (according to the section’s sidenote) of restricting the setting-off of ACT against income from oil extraction activities and the like.

157. The amendment by section 66 of FA 1991 involved the insertion of words into subsection (2) of ICTA 1988, s 497, and insertion of new subsections (2A) and (2B), so that a distribution which was made under what was termed a “substitution scheme” (as defined) would also fall within the section’s rubric. This amendment was to apply to distributions made on or after 2 May 1991.

158. Section 497 (along with sections 498 and 499, all on ACT) of ICTA 1988 was subsequently repealed in whole by the Finance Act 1998 (c.36) (“FA 1998”), ss 31(5), 165 and Sch 3 para 29 and Sch 27 Pt 3(2) in relation to accounting periods from 6 April 1999 onwards. Schedule 3 paragraph 29 provided that section 497 should “cease to have effect” and Schedule 27 provided for the formal repeal of the section, subject to Schedule 3.

159. However, the amending provision in FA 1991, s 66 was not repealed by the FA 1998 or any later legislation. Its purpose is now spent and, on that basis, it warrants repeal.

1277 (d) Building societies and deposit-takers: audit powers 160. FA 1991, s 75 related to audit powers by the Board of Inland Revenue in relation to persons “not ordinarily resident” in the UK. The section amended ICTA 1988 by inserting a new section 482A into that Act.

161. Section 482A empowered the Board to make regulations excluding certain approved building societies and deposit-takers from particular audit powers when handling non-residents’ investments. Section 482A(2) set out the specific matters the regulations could cover in the approval process.

162. Section 482A was subsequently repealed by the Finance Act 2000 (c.17) (“FA 2000”), ss 145(10), (11), 156 and Sch 40 Pt 5 and note. These provisions ceased the effect of section 482A in relation to amounts paid, credited or received on or after 6 April 2001, and formally repealed the provision from the same date.

163. However, the amending provision in section 75 of FA 1991 was not repealed by the FA 2000, or by any other legislation. The provision is now spent and can be repealed.

Finance (No. 2) Act 1992 (a) Transfers of UK and non-UK trades: chargeable gains 164. The Finance (No. 2) Act 1992 (c.48) (“F (No. 2) A 1992”), ss 47 to 49 dealt with transfers of UK and non-UK trades in the context of taxation of chargeable gains, subject to repeals already enacted by the Taxation of Chargeable Gains Act 1992 (c.12) (“TCGA 1992”).94 The sections made various amendments to existing provisions in ICTA 1970, as follows:  section 47 inserted a new section 269A into ICTA 1970 which was to apply when a “qualifying company” resident in one European member state transferred the whole or part of a trade carried on in the UK to another “qualifying company” resident in another member state, wholly in exchange for securities (thus securing a corporation tax relief); and inserted a new section 269B which provided that the tax relief would not be available where the transfer was effected as part of a tax avoidance scheme rather than for bona fide commercial reasons.

94 The repeals were set out in TCGA 1992, s 290 and Sch 12. By section 289 the repeals took effect in relation to the tax year 1992-93 and subsequent years of assessment, ie from and after 6 April 1992.

1278  section 48 inserted a new section 269C into ICTA 1970 which was to apply where a “qualifying company” resident in the UK transferred whole or part of a trade carried on in a member state (not within the UK) to a “qualifying company” resident in a member state (other than the UK), wholly or partly in exchange for securities (and gave rise to a reduced tax liability); and inserted a new section 269D which likewise disapplied the relief in circumstances where the scheme or arrangement was designed to avoid tax liability.  section 49 made a series of consequential amendments to ICTA 1970 and the Finance Acts 1984, 1985 and 1988.

These provisions were to operate in relation to transfers taking effect on or after 1 January 199295 - in other words, retrospectively96 - but before the coming into force of the TCGA 1992 on 6 April 1992.97 They were enacted so as to implement the EC Mergers Directive which had been adopted by the Council of Ministers in July 1990 and which came into effect on 1 January 1992.

165. Sections 47 to 49 mirrored sections 44 to 46 of F (No. 2) A 1992 which amended (in similar manner) the TCGA 1992 by inserting into that Act new sections 140A-140D, effective from 6 April 1992.98

166. The inserted sections 269A-269D of ICTA 1970 were repealed by TCGA 1992, s 290 and Sch 12 (which provision repealed the whole of ICTA 1970, subject to certain savings which are not pertinent here).

167. Section 49 of F (No. 2) A 1992 had made consequential amendments to sections 268A, 275 and 281 of ICTA 1970. Those provisions in ICTA 1970 are also now repealed.

168. Section 49 had also made consequential amendments to:  Finance Act 1984 (c.43), Sch 13 para 10(2) (since repealed by TCGA 1992, s 290 and Sch 12)

95 See F (No. 2) A 1992, ss 47 (preamble), 48 (preamble) and 49(9)-(11). 96 The F (No. 2) A 1992 did not obtain royal assent until 16 July 1992. As a consequence, the principal Act governing corporation tax on chargeable gains for the period 1 January to 5 April 1992 was ICTA 1970, and for the period 6 April 1992 onwards the principal Act was TCGA 1992. 97 See TCGA 1992, s 289. 98 The preambles to F (No. 2) A 1992, ss 44, 45 and s 46(1) expressly stated that the amendments to the TCGA 1992 were to “have effect, and be deemed always to have had effect” within that Act, that is to say, that they would take effect from the time the TCGA 1992 took effect.

1279  Finance Act 1985 (c.54), s 68(7A)(b) (since repealed by TCGA 1992, as above)  Finance Act 1988 (c.39), Sch 8 para 1(3)(b) and Sch 11 para 5 (both Schedules since repealed by TCGA 1992, as above).

Given the repeals, the consequential amendments are now spent.

169. However, neither TCGA 1992 nor other legislation repealed any of the amending provisions in sections 47 to 49 of F (No. 2) Act 1992. Because those provisions are now all spent they may be expressly repealed.

170. Section 50 of F (No. 2) A 1992 inserted a new section 815A into ICTA 1988 (relating to double taxation relief and, more particularly, transfer of a non-UK trade), and that new section referred to (amongst others) section 269C of ICTA 1970, which had been inserted by section 48 of F (No. 2) A 1992. Section 815A of ICTA 1988 has, however, been repealed by the Taxation (International and Other Provisions) Act 2010 (c.8) (“TIOPA 2010”), ss 374, 378 and Sch 8 para 32 and Sch 10 Pt 1 (consequential upon the rewrite of section 815A in TIOPA 2010, s 122). Likewise, the amending section 50 of F (No. 2) A 1992 was repealed by TIOPA 2010, Sch 10. In this instance, therefore, no further repeal is required.

(b) Foreign dividends: paying and collecting agents 171. F (No. 2) A 1992, s 63 and Sch 11 made provision for the payment of income tax on foreign dividends and, more particularly, the arrangements for assessment and payment of income tax in respect of paying and collecting agents. Schedule 11 amended various provisions in TMA 1970, ICTA 1988 and FA 1989, with effect in relation to transactions effected on or after 1 October 1992.

172. Schedule 11 paragraphs 1, 2 to F (No. 2) A 1992 amended ICTA 1988, s 123 and Sch 3. Section 123 of ICTA 1988 was subsequently repealed by Finance Act 1996 (c.8) (“FA 1996”), ss 79(2), 205, Sch 7 paras 1, 13, 32 and Sch 41 Pt 5(2) with effect for the purposes of income tax for the year 1996-97 and subsequent years of assessment, and for corporation tax for accounting periods ending after 31 March 1996 (consequential upon the abolition of the charge to tax under Schedule C). Likewise, Schedule 3 was repealed by FA 1996, Sch 7 para 27 and Sch 41 Pt 5(2), subject to a time-limited saving in Schedule 6 paragraph 25. The amending Schedule 11 paragraphs 1, 2 were repealed by FA 1996, Sch 41 Pt 5(2).

1280 173. Schedule 11 paragraphs 3 and 4 amended TMA 1970, ss 86(4) Table, 98 Table. Paragraph 3 simply omitted words from paragraph 2 of the Table in section 86(4). It is thus already spent and can be repealed.

174. Paragraph 4 amended the Table in section 98 by substitution of words (“Schedule 3, paragraph 6C”). Subsequently the substituted words were repealed by FA 1996, Sch 7 para 29 and Sch 41 Pt 5(2), with effect for the year 1996-97 and subsequent assessment years (for income tax) and for accounting periods ending after 31 March 1996 (for corporation tax). The amending provision was repealed by FA 1996, Sch 41 Pt 5(2).

175. Schedule 11 paragraph 5 amended FA 1989, s 178(2)(m) by a textual insertion. The inserted words were later omitted and repealed by FA 1996 Sch 7 para 30 and Sch 41 Pt 5(2), and the amending provision itself was repealed by Schedule 41 Pt 5(2), with effect for the year 1996-97 onwards, and for accounting periods ending after 31 March 1996.

176. Schedule 11 paragraph 6 gave effect to the earlier provisions in the Schedule for transactions effected on or after 1 October 1992. If Schedule 11 paragraph 3 is now formally repealed, paragraph 6 can likewise be repealed. That means that the whole of Schedule 11 to F (No. 2) A 1992 can be repealed in the Bill Schedule. Section 63 also becomes otiose and can go.

Finance Act 1993 (a) Charitable donations 177. The Finance Act 1993 (c.34) (“FA 1993”), ss 67 to 69 dealt with charitable donations. Section 67 dealt, in particular, with donations to charities from companies and individuals, and effected amendments to ICTA 1988, s 339 and FA 1990, s 25, substituting in each provision a revised financial threshold (£250) for a charitable donation to be deemed a “qualifying donation” (applicable to payments or gifts made from 16 March 1993 onwards).

178. Section 339 of ICTA 1988 (relating to the taxation of income of companies) provided, amongst other things, that a “qualifying donation” to a charity would not constitute a charge on the company’s income where the company was UK resident and not a “close company”. On making the payment the donor company was obliged (for it to qualify) to deduct from the donation the amount of income tax due on it.

1281 179. Section 339 had been amended by Finance Act 1990 (c.29) (“FA 1990”), s 26(4) which inserted into the section new subsections (3A) to (3G), effective in relation to payments made on or after 1 October 1990. Section 26(3) omitted reference to a “close company” from the original section 339(2). The new subsection (3A) provided that a payment made by a close company (which was now capable of making a qualifying donation) would only be treated as such if it left not less than £600 after the deduction of income tax.

180. The Finance (No. 2) Act 1992 (c.48) (“F (No. 2) A 1992”), s 26(1), (3) substituted in section 339(3A) the figure of £400 for that of £600 for payments made on or after 7 May 1992.

181. Section 67(1), (3) of FA 1993 made a further amendment to section 339(3A) of ICTA 1988 by substituting the figure of £250 for £400. FA 1993, s 213 and Sch 23 Pt 3(2) then repealed the amending F (No. 2) A 1992, s 26 for payments made on or after 16 March 1993.

182. The Finance Act 2000 (c.17) (“FA 2000”), ss 40(1), (3), (11), 156 and Sch 40 Pt 2(1) and n2 repealed section 339(3A) of ICTA 1988, but did not repeal the amending provisions in FA 1990, s 26(4)99 or FA 1993, s 67(1), (3). FA 1990, s 26 was, however, later repealed in whole by Corporation Tax Act 2010 (c.4) (“CTA 2010”), s 1181 and Sch 3 Pt 1. FA 1993, s 67(1) was likewise repealed by the CTA 2010, s 1181 and Sch 3 Pt 1. FA 1993, s 67(3) remains unrepealed.

183. Section 67 of FA 1993 also amended section 25 of FA 1990. That provision dealt with donations to charity by individuals and the circumstances in which such donations were to be treated as “qualifying”, thus enabling the charity to reclaim tax deducted. By section 25(2)(g) the gift to the charity had to be a sum of not less than £600.

184. The figure in FA 1990, s 25(2)(g) was first amended by substitution by F (No. 2) A 1992, s 26(2) to read £400, with effect for gifts made on or after 7 May 1992.

185. Section 67(2), (4) of FA 1993 then adjusted the figure in section 25(2)(g) from £400 to £250, with effect for gifts made on and from 16 March 1993.

99 Blanket repeal of FA 1990, s 26(4) would have been impractical because other parts of ICTA 1988, s 339(3B)-(3G) then needed to survive.

1282 186. FA 1990, s 25(2)(g) was repealed by FA 2000, ss 39(1),(3)(a),(10), 156 and Sch 40 Pt 2(1) and n4 for gifts made on or after 6 April 2000. The whole of section 25(2) was later repealed by the Income Tax Act 2007 (c.3) (“ITA 2007”), s 1027 and Sch 1 para 284(1),(2) (subsection (2) of section 25 omitted) and s 1031 and Sch 3 Pt 1 (subsection (2) repealed).

187. The amending F (No. 2) A 1992, s 26 was repealed by FA 1993, ss 67, 213 and Sch 23 Pt 3(2) and n2 for gifts made on or after 16 March 1993.

188. The amending FA 1993, section 67(2), (4) was not repealed by the ITA 2007 or any other legislation.

189. Section 67(2) to (4) of FA 1993 is now spent, and section 67 as a whole can thus be repealed.

(b) Payments under discretionary trusts: liability of trustees 190. Section 79(2) of FA 1993 contained provisions supplemental to sections 77 and 78 on taxation of company distributions. Section 79(2) (read with Schedule 6 to the Act) amended ICTA 1988, s 687(3).

191. Section 687 of ICTA 1988 provided that where trustees, in any year of assessment, made a payment to a person under a discretionary trust, and that payment was income in the hands of the recipient, then the payment was to be treated as a payment net of income tax deducted at basic rate (for which sum the trustees would be assessable). Section 687(3) originally recited seven different amounts of tax (described in paragraphs (a) to (g)) which were to be set against the amount assessable on the trustees. To these paragraphs were later added two more, (h) and (i).

192. Section 79(2) of FA 1993 provided that ICTA 1988, s 687(3) was to be “deemed always to have had effect” as if the repeal of paragraph (b) of subsection (3)100 (relating to the amount of tax at the additional rate on any sum treated as income of the trustees) had been confined simply to certain words in that paragraph, thus reinstating the paragraph, albeit with amendment.101

100 The repeal had been made by the Finance Act 1989 (c.26), s 187 and Sch 17 Pt 5 (close companies) for accounting periods after 31 March 1989. 101 See paragraph (a) within section 79(2).

1283 193. Secondly, section 79(2) inserted a new paragraph (j) into section 687(3).102 That paragraph provided a further “amount of any tax” (on an amount treated as income) which was to be set against the amount assessable on the trustees.103

194. Section 687 of ICTA 1988 was repealed by the Income Tax Act 2007 (c.3) (“ITA 2007”), s 1031 and Sch 3 Pt 1, effective for the tax year 2007-08 and subsequently (for income tax), and for accounting periods ending after 5 April 2007 (for corporation tax). By section 1027 and Schedule 1 paragraphs 1 and 145, sections 685A to 687 of ICTA (liability of trustees) were omitted.

195. Likewise, of the amending provisions, section 79(2)(b) of FA 1993 (and the conjoining word “and”) was also repealed by ITA 2007, s 1031 and Sch 3 Pt 1.104

196. Given the repeal of section 687 of ICTA 1988, the whole of section 79(2) of FA 1993 is now spent, and can be repealed.

(c) Indexation of allowances 197. Section 107 of FA 1993 made amendments to various sections in ICTA 1988 (relating to indexation of allowances and other matters for 1994-95 onwards). Section 107(2)(b) omitted subsection (5) from ICTA 1988, s 1 for the year 1994-95 and subsequently. The same provision was formally repealed by section 213 and Schedule 23 Part 3(10), in accordance with section 107.

198. The whole of section 1 of ICTA 1988 was repealed by ITA 2007, ss 1027, 1031 and Sch 1 paras 1, 2 and Sch 3 Pt 1.

199. On this basis, section 107(2)(b) of FA 1993 is spent and may now be repealed. Likewise, section 107(2)(a) - which amended subsection (4) in section 1 of ICTA 1988 for the year 1994-95 and subsequent years - is also spent and can be repealed. That means that the whole of section 107(2) can now go in the Bill Schedule.

102 See paragraph (b) within section 79(2). 103 This amount was defined by reference to the Finance Act 1990 (c.29), Sch 10 paras 12, 19. 104 The provision was not omitted by ITA 2007, Sch 1, which schedule made consequential amendments (including various omissions) but did not make omissions consequential upon other omissions or repeals.

1284 (d) Lloyd’s underwriters 200. Sections 171 to 184 of FA 1993105 dealt with taxation of profits and other matters relating to underwriting businesses conducted by members of Lloyd’s. Section 182(1) provided powers to the Board of Inland Revenue to make regulations for the assessment and collection of tax, for making necessary changes to Chapter 3, for modifying the provisions where (for example) an underwriting business ceases, and for giving foreign tax credit. Section 182(1) was amended by insertion of a paragraph (ca) by the Finance Act 1995 (c.4) (“FA 1995”), s 83(2) (which allowed for modification of the Chapter’s application in the context of premiums trust funds),106 and that paragraph was subsequently amended by -  the Finance Act 1997 (c.16), ss 76, 113 and Sch 10 paras 6(a), 7(1) and Sch 18 Pt 6(10), which repealed sub-paragraph (i) in paragraph (ca), but left in place sub-paragraph (ii)  the Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (SI 2001 No. 3629), arts 75, 82(d), which substituted “premium” for “premiums”.

201. Section 182(1)(ca)(ii) was amended by the Income Tax Act 2007 (c.3) (“ITA 2007”), s 1027 and Sch 1 para 359, which substituted references to sections on “repos” and redemption arrangements in ITA 2007 for references to section 737E of ICTA 1988.

202. HMRC believe that section 182(1)(ca)(ii) is no longer required because the regulation-making power conferred on what was then the Board of Inland Revenue has never been exercised since 1993 and will not be needed in the future. As a consequence of the repeal of what will be the whole of section 182(1)(ca), the amending provision in ITA 2007, Sch 1 para 359 can also be repealed.

203. HMRC will review whether, in a future Statute Law (Repeals) Bill, the amending FA 1995, s 83(2) could also safely be repealed.

(e) Taxation of company distributions 204. Section 79(1) of FA 1993 (relating to the taxation of distributions) gave effect to a raft of supplemental provisions in Schedule 6 to the Act. Schedule 6 paragraph 10

105 These sections comprised Part 2 Chapter 3 of FA 1993. Chapter 3 also includes Schedules 19 and 20 to the Act. 106 The same insertion was made in section 229 of the Finance Act 1994 (c.9).

1285 provided for an amendment, by substitution, within 694(2A) of ICTA 1988. Section 694(2A) had been inserted into ICTA 1988 by the Finance Act 1988 (c.39), s 24(3).

205. Section 694 of ICTA 1988 was repealed by ITA 2007, ss 1027, 1031 and Sch 1 paras 1, 149 (omitting sections 690 to 694) and Sch 3 (repealing the same sections), with effect (for income tax purposes) from the tax year 2007-08 onwards. However, the amending provision in FA 1993 Sch 6 para 10 was not repealed. As that provision is now spent it should be repealed.

Finance Act 1994 (a) Distributing funds: UK equivalent profits 206. The Finance Act 1994 (c.9) (“FA 1994”), s 176 made minor and consequential amendments to ICTA 1988. Section 176(2) substituted paragraph 5(2A) in Schedule 27 to ICTA 1988 (which schedule dealt with offshore distributing funds). The original paragraph 5(2A) had been inserted by the Finance Act 1993 (c.34), s 170 and Sch 18 para 6. The new paragraph 5(2A) provided that: “In applying sub-paragraph (1) [of paragraph 5] above the effect of the following shall be ignored, namely - (a) sections 125 to 133 of the Finance Act 1993 (exchange gains and losses), and (b) sections 159 and 160 of, and paragraph 1 of Schedule 18 to, the Finance Act 1994 (treatment of profits and losses on interest rate and currency contracts).”

207. ICTA 1988, Sch 27 para 5(2A) was partially repealed by the Finance Act 2002 (c.23) (“FA 2002”), s 141 and Sch 40 Pt 3(10) n1, 3(13) n1, with effect for account periods beginning on of after 1 October 2002, so far as it related “to sections 125 to 133 of the Finance Act 1993” and to “sections 159 and 160 of, and paragraph 1 of Schedule 18 to, the Finance Act 1994”. These recitals coincided with amendment made by section 176(2).

208. However, neither the original amendment made by Schedule 18 paragraph 6 to FA 1993 nor the second amendment made by section 176(2) of FA 1994 were repealed. As each provision is now superseded they can both be repealed.

(b) Distributions of authorised unit trusts 209. Section 112 of, and Schedule 14 paragraph 2 to, FA 1994 inserted eleven new sections into ICTA 1988, to take effect in relation to distribution periods from 1 April 1994 onwards. The sections were sections 468H to 468R, inserted immediately after

1286 section 468G and before section 469 (relating to distributions of authorised unit trusts). Schedule 14 paragraph 4 provided that sections 468F and 468G were to cease to have effect (and they were formally repealed by Schedule 26 Pt 5(13)).

210. ICTA 1988, ss 468H to 468R were later repealed by stages:  sections 468H to 468Q were repealed by the Finance (No. 2) Act 2005 (c.22) (“F (No. 2) A 2005”), ss 17(1)(a), 19(1), 70 and Sch 11 Pt 2(3) with effect from 2006-07 in relation to income tax and, for corporation tax, for accounting periods beginning on or after 1 April 2006107  section 468R was repealed by the Finance (No. 2) Act 1997 (c.58) (“F (No. 2) A 1997”), ss 36(4), 52 and Sch 6 para 8(7), (9) and Sch 8 Pt 2(11), for distributions on or after 6 April 1999.

211. However, neither the amending provision in Schedule 14 paragraph 2 to FA 1994 nor Schedule 14 paragraph 4 to that Act have been repealed to date. As the former is superseded, and the latter is spent, each may now be repealed.

(c) Foreign income dividends 212. Section 138 of, and Schedule 16 paragraph 5 to, FA 1994, taken as a whole, amended section 434 of ICTA 1988. Section 434 related (in the main) to franked investment income of companies carrying on life assurance business.

213. Schedule 16 paragraph 5(1) simply provided that Schedule 16 paragraph 5(2)- (5) should amend section 434 by various insertions in the text. Since enactment of the amendments two sets of repeals have undermined the purpose of paragraph 5(1):  paragraph 5(2), (3) has been repealed by Finance Act 1995 (c.4) (“FA 1995”), s 162 and Sch 29 Pt 8(5) and n2, taking effect for accounting periods beginning on or after 1 January 1995108  paragraph 5(4), (5) has been repealed by Finance (No. 2) Act 1997 (c.58), s 52 and Sch 8 Pt 2(11) and note, leaving paragraph 5(1) as spent.

214. On that basis Schedule 16 paragraph 5(1) to FA 1994 can now be repealed.

107 Various of these sections had already been repealed in part prior to 2005, eg by the Finance (No. 2) Act 1997 (c.58). 108 See FA 1995, Sch 8 para 57.

1287 (d) Taxation of non-residents: minor correction 215. Section 146 of, and Schedule 17 to, FA 1994 corrected various mistakes originally made in ICTA 1988. Schedule 17 paragraph 1 related to ICTA 1988, s 43, pertaining to taxation of non-residents (and itself related to section 78 of the Taxes Management Act 1970 (c.9)), and provided that section 43(1) was to have effect, “and be deemed always to have had effect”, as if the words “or IV” (of Schedule D) were omitted from its text.

216. Section 43 of ICTA 1988 was repealed by FA 1995, ss 40(3), 162 and Sch 29 Pt 8(16), with effect from 6 April 1996. However, the amending provision in Schedule 17 paragraph 1 to FA 1994 was not repealed. It should now be.

(e) Taxes management: amendments 217. Section 196 of, and Schedule 19 to, FA 1994 made various amendments to, principally, the Taxes Management Act 1970 (c.9) (“TMA 1970”) and ICTA 1988. Schedule 19 paragraph 38 provided that certain words in section 203(2)(dd) of ICTA 1988, relating to Schedule D and PAYE, were to “cease to have effect”, and the repeal of the words was effected by FA 1994, s 258 and Sch 26 Pt 5(23), operative from 1996-97 onwards.

218. Schedule 19 paragraph 38 to FA 1994 is now spent and can be repealed.

219. Schedule 19 paragraphs 39 and 40 adjusted the statutory time limits for claims under ICTA 1988, ss 534 and 537A (relating to relief for copyright and design payments).109 These provisions were both repealed after 1994 by the Finance Act 2001 (c.9) (“FA 2001”), ss 71(3), 110 and Sch 33 Pt 2(6) and note, for payments actually receivable on or after 6 April 2001.

220. However, the amending provisions in Schedule 19 paragraphs 39 and 40 to FA 1994 remain unrepealed although they are spent. On that basis they can now be repealed.

109 ICTA 1988, s 537A was inserted by the Copyright, Designs and Patents Act 1988, s 303(1) and Sch 7 para 36(1),(6).

1288 Finance Act 1995 (a) Abolition of interest relief for commercially let property 221. The Finance Act 1995 (c.4) (“FA 1995”), s 39 introduced a new income tax regime for UK property income whereby, amongst other things, the rules for calculating trading income were to be used in calculating the profits and losses of a UK property business.110 In consequence, FA 1995, s 42 (dealing with abolition of interest relief for commercially let property) repealed one provision in ICTA 1988 and amended several others.

222. Section 42(1) (together with section 162 and Sch 29 Pt 8(2)) repealed ICTA 1988, s 355(1)(b) (exclusions of relief for interest payments on loans). Section 42(1), having become spent, was repealed by the Finance Act 1999 (c.16) (“FA 1999”), s 139 and Sch 20 Pt 3(7).

223. Section 42(2)(a) amended, by substitution, words in ICTA 1988, s 353(1B). Section 353(1B) has since been repealed by Income Tax Act 2007 (c.3) (“ITA 2007”), s 1031 and Sch 3 Pt 1, as has the amending provision in FA 1995, s 42(2)(a).

224. Section 42(2)(b) to (e) amended, by substitution, portions of ICTA 1988, ss 355, 356(1), 356B(5), 357A(7), 357B(1), (6), and 357C(1), (2) in relation to payments of interest made (broadly) on or after 6 April 1995.

225. Sections 354 to 358 (including sections 355 to 357C) of ICTA 1988 were repealed by FA 1999, ss 38(8), 139 and Sch 4 paras 2, 18(5) and Sch 20 Pt 3(7) and n4 (which related to the withdrawal of tax relief for interest payable on loans to buy land, etc.). These repeals took effect in relation to any payment of interest made on or after 6 April 2000, and certain payments of interest made before that date. Section 42(2)(b) to (e) of FA 1995 was likewise repealed by FA 1999, Sch 20 Pt 3(7).

226. Section 42(3) gave effect to section 42 as a whole (subject to subsections (4) to (6)) in relation to any interest payment made on or after 6 April 1995. Section 42(3) is still operational and should remain so whilst Section 42(4) to (6) is also effective.

110 This tax regime is now found in Part 4 of the Income Tax (Trading and Other Income) Act 2005 (c.5) (“ITTOIA 2005”): see, in particular, section 272.

1289 227. Section 42(4) provided that the section was not to apply to any interest payment on a loan which was made before the time during 1995-96 when the source of income ceased, where -  the profits on the source of income that ceased were taxed without reference to the new Schedule A (inserted into ICTA 1988 by FA 1995, s 39(1)), by virtue of FA 1995 s 39(5) or s 41(9), and  the source of income included land, caravan or house-boat which satisfied the loan condition specified in ICTA 1988, s 355(1)(b).

228. Since enactment of section 42(4) the statutory provisions mentioned in it have been repealed. FA 1995, ss 39 and 41 were repealed by Finance Act 1998 (c.36) (“FA 1998”), s 165 and Sch 27 Pt 3(4) and note, with effect from 1998-99 and subsequent years of assessment (for income tax) and from 1 April 1998 (or corporation tax).111 Similarly, ICTA 1988, s 355(1)(b) ceased to have effect as a result of section 42(1), and was repealed by FA 1999 (see above). As a consequence, section 42(4) no longer has practical value, and should be repealed.

229. Section 42(5) provided (broadly) that no relief for payment of interest before 6 April 1995 was to be given against income for 1995-96 or subsequent years of assessment under ICTA 1988, s 355(4), subject to Schedule 6 paragraph 19(3) to FA 1995 (carry forward of losses). As indicated above, section 355 of ICTA 1988 was repealed by FA 1999. On that basis section 42(5) is deprived of meaning and has become spent. It should be repealed.

230. Section 42(6) provided that Schedule 7 to FA 1995 (which made consequential amendments in relation to corporation tax) was to have effect for accounting periods ending after 31 March 1995. Section 42(6) was repealed by the Finance Act 1996 (c.8) (“FA 1996”), s 205 and Sch 41 Pt 5(3), subject to the transitional provisions set out in section 105 and Schedule 15 (which appear now to have become spent).

231. Given the recommendation above to repeal section 42(4), (5), and the fact that section 42(6) has already been repealed, section 42(3) of FA 1995 can also be repealed consequentially.

111 See FA 1998, s 38(2), (3). So far as corporation tax was concerned, the repeal was subject to the transitional provisions in Schedule 5 Part 4. These provisions appear now to be spent.

1290 (b) Life insurance policies 232. Section 57 of FA 1995 (duties of insurers to provide information in relation to life policies) amended section 552 of ICTA 1988 by inserting new subsections (2A) and (4A) to (4C) into the section,112 with a consequential amendment to the Taxes Management Act 1970 (c.9) (“TMA 1970”), s 98 Table (relating to penalties), substituting reference to “section 552(1) to (4)” and “regulations under section 552(4A)”.113

233. The Finance Act 2001 (c.9) (“FA 2001”), s 83(1), (3) and Sch 28 paras 18 and 20 effected substitutions in both ICTA 1988 and TMA 1970 in relation to chargeable events happening on or after 6 April 2002, as follows:  Schedule 28 paragraph 18 substituted text for the existing section 552 of ICTA 1988 and inserted a new supplemental section 552ZA  Schedule 28 paragraph 20 substituted entries in section 98 of TMA 1970, thus rendering the FA 1995 amendments obsolete.

However, neither FA 2001, s 110 and Sch 33 nor subsequent legislation repealed the amending provisions in FA 1995, section 57 which had been superseded in whole. Section 57 is now spent and can be repealed.

(c) Taxation of income from land (Schedule A): sale and leaseback 234. Section 39 of, and Schedule 6 to, FA 1995 effected amendments to ICTA 1988 and other tax statutes (in connection with charges under Schedule A). Schedule 6 paragraph 27 omitted a number of words from ICTA 1988, s 779(13)(a) (which defined, in the context of sale and leaseback transactions, “deductions by way of relevant tax relief” for the purpose of anti-avoidance provisions), which words were also repealed by FA 1995, s 162 and Sch 29 Pt 8(1). The repeal took effect for the year 1995-96 and subsequently (and, for corporation tax purposes, for accounting periods ending on or after 31 March 1995).114

235. Although Schedule 6 paragraph 27 to FA 1995 is spent, it has not been repealed. It should now be repealed.

112 See FA 1995, s 57(1), (2). 113 See FA 1995, s 57(3). 114 See FA 1995, s 39(4), (5).

1291 (d) Settlements: liability of settlor 236. Section 74 of, and Schedule 17 to, FA 1995 dealt with settlements and estates (and the liability to tax of the settlor), and made amendments - both substantive and consequential - for the year 1995-96 and subsequent years of assessment for settlements created at any time.

237. Schedule 17 paragraphs 24 and 26 to FA 1995 substituted reference to section 347A(7) of ICTA 1988 (as amended)115 (relating to annual payments) in place of reference to “section 660(3)” of ICTA 1988 (on covenanted payments to charity) in two earlier statutes -  in Finance Act 1989 (c.26) (“FA 1989”), s 59(1)(c) (concerning covenanted subscriptions to charities)116  in Finance Act 1990 (c.29) (“FA 1990”), s 25(12)(b) (concerning donations by individuals to charities).117

238. At the same time, FA 1995, s 162 and Sch 29 Pt 8(8) repealed sections 660 to 676 of ICTA 1988 with effect from 1995-96 and subsequent years of assessment.

239. Section 347A of ICTA 1988 was omitted and repealed by the Finance Act 2007 (c.11) (“FA 2007”), ss 30, 114 and Sch 5 para 1(4), (5) and Sch 27 Pt 2(3) for payments made on or after 6 April 2007.

240. Section 59 of FA 1989 was repealed by Finance Act 2000 (c.17) (“FA 2000”), ss 41(7), (9), 156 and Sch 40 Pt 2(1) and n3, effective for covenanted payments falling to be made on or after 6 April 2000 (or 1 April for companies).

241. Section 25(12)(b) of FA 1990 was repealed by FA 2000, ss 39(1), (7), (10), 156 and Sch 40 Pt 2(1) and n4, effective (broadly speaking) for gifts and payments from 6 April 2000.

242. Although these provisions have been repealed, the amending provisions in Schedule 17 paragraphs 24 and 26 to FA 1995 remain on the statute book. Their purpose is spent, and on that basis they should now be repealed.

115 Section 347A was first inserted into ICTA 1988 by the Finance Act 1988 (c.39), s 36. 116 See FA 1995, Sch 17 para 24. 117 See FA 1995, Sch 17 para 26.

1292 Finance Act 1996 (a) Foreign income dividends 243. The Finance Act 1996 (c.8) (“FA 1996”), s 153 and Sch 27 dealt with foreign income dividends.

244. The purpose of section 153 was solely to introduce and give effect to the amendments to ICTA 1988 which were set out in Schedule 27 paragraphs 1 to 6 to FA 1996.

245. Schedule 27 paragraph 5 was repealed by the Finance (No. 2) Act 1997 (c.58) (“F (No. 2) A 1997”), s 52 and Sch 8 Pt 2(6) (in accordance with Schedule 3, excluding paragraph 11).

246. Likewise, Schedule 27 paragraphs 1 to 4 and 6 were repealed by F (No. 2) A 1997, s 52 and Sch 8 Pt 2(11) (in accordance with section 36 and Schedule 6).

247. Given that the whole of Schedule 27 has been repealed, section 153 of FA 1996 is now redundant, and can be repealed.

(b) Paying and collecting agents 248. FA 1996, s 156 provided that Schedule 29 to the Act (which amended the rules relating to paying and collecting agents) should have effect. Schedule 29 amended ICTA 1988 (and, more particularly, inserted new sections 118A to 118K as a new Chapter VIIA in Part 4) and other tax statutes.

249. Schedule 29 to FA 1996 was repealed in whole by the Finance Act 2000 (c.17) (“FA 2000”), s 156 and Sch 40 Pt 2(17) and note 1. The repeal was to have effect in accordance with section 111(6)(a) of FA 2000. Section 111(1) provided that Chapter VIIA of Part 4 of ICTA 1988 was to cease to have effect, and section 111(6)(a) applied section 111(1) and the repeal to “relevant payments or receipts in relation to which the chargeable date for the purposes of [ICTA 1988] is on or after 1st April 2001”.

250. FA 2000 did not, however, repeal the enabling provision - section 156 - in FA 1996. Section 156 is now unnecessary and should also be repealed.

1293 (c) Authorised unit trusts 251. Section 73(4) of, and Schedule 6 to, FA 1996 dealt with taxation of income from savings at the lower rate. Schedule 6 amended ICTA 1988 and other tax statutes.

252. Schedule 6 paragraph 11 amended section 468L of ICTA 1988 (by insertion of several subsections). Section 468L had originally been inserted into ICTA 1988 by Finance Act 1994 (c.9) (“FA 1994”), s 112 and Sch 14 paras 1, 2 and 7 in relation to distribution periods beginning on or after 1 April 1994. Section 468L dealt with distributions of authorised unit trusts (and, more particularly, interest distributions).118

253. Section 468L was repealed by Finance (No. 2) Act 2005 (c.22) (“F (No. 2) A 2005”), ss 17(1)(a), 70 and Sch 11 Pt 2(3).119 The repeal took effect in accordance with section 19(1), which provided that it was to come into force by Treasury order (which in turn prescribed that, for income tax, the repeal was to take effect from 2006-07 onwards and, for corporation tax, for accounting periods beginning on or after 1 April 2006 and for chargeable gains from disposals made on or after the same date).120

254. However, the amending provision in Schedule 6 paragraph 11 to FA 1996 was not repealed by F (No. 2) A 2005 or any later statute. It should now be repealed as being no longer required.

(d) Abolition of charge to tax under Schedule C 255. Section 79 of, and Schedule 7 to, FA 1996 abolished the charge to tax under Schedule C for 1996-97 onwards (for income tax) and for accounting periods ending after 31 March 1996 (for corporation tax), and, by amendments principally to ICTA 1988, transferred the liability to charge to Schedule D.

256. Schedule 7 paragraph 20 amended ICTA 1988, s 512, which provision gave an exemption from income tax and corporation tax to the UK Atomic Energy Authority (UKAEA) and the National Radiological Protection Board (NRPB).

257. Section 512 was repealed by F (No. 2) A 2005, ss 46(2)(c), (d), (4)(c)-(e), 70 and Sch 11 Pt 2(12) with effect in relation to payments made on or after 1 April 2005

118 FA 1994, Sch 14 paras 1, 2 had inserted new sections 468H to 468R into ICTA 1988. 119 F (No. 2) A 2005, Sch 11 Pt 2(3) repealed sections 468H to 468Q. 120 See the Finance (No. 2) Act 2005, Section 17(1), (Appointed Day) Order 2006 (SI 2006 No. 982 (C.29)), art 2.

1294 and (for section 512(2), which applied to pension schemes) in relation to income arising on or after that date.121

258. The amending Schedule 7 paragraph 20 to FA 1996 was not repealed by F (No. 2) A 2005 or any later statute. It is no longer necessary and should now be repealed.

259. Schedule 7 paragraph 26 amended ICTA 1988 by inserting section 841A, defining the concept of a “recognised clearing system”, effective for income tax purposes for 1996-97 and subsequent years of assessment, and for corporation tax, for accounting periods ending after 31 March 1996. The new section 841A supplemented ICTA 1988, s 124 on “quoted Eurobonds”.

260. Section 841A was repealed by Finance Act 2000 (c.17) (“FA 2000”), s 156 and Sch 40 Pt 2(17) and note 2, with effect in relation to payments of interest made on or after 1 April 2001.122

261. However, the amending Schedule 7 paragraph 26 to FA 1996 was not repealed at that time, or subsequently. As it is now unnecessary it should be repealed.

(e) Loan relationships 262. Section 104 of, and Schedule 14 to, FA 1996 made minor and consequential amendments to ICTA 1988 and various other tax statutes in connection with loan relationships. Schedule 14 paragraph 26 amended (by textual substitution) section 468L(5) of ICTA 1988.

263. Section 468L had been inserted into ICTA 1988 by the Finance Act 1994 (c.9) (“FA 1994”), s 112 and Sch 14 paras 1, 2 and 7, effective in relation to distribution periods beginning on or after 1 April 1994. Schedule 14 covered distributions of authorised unit trusts (for which, see above). Section 468L dealt with interest distributions, and sub-section (5) provided that interest distributions were not to be a charge on income for the purposes of section 338(1) (charges on income deducted from total profits). If the authorised unit trust had to account for income tax on the

121 F (No. 2) A 2005, s 46(4)(c), (d) distinguished, in the context of subsection (2)(c), UKAEA in relation to which the ceasing to have effect would operate on or after 1 April 2005, and NRPB where the ceasing to have effect would operate “after 1 April 2005” only. Section 46(7) provided - by way of saving - that nothing in the section was to affect any accounting period of UKAEA ending before1 April 2005 or any accounting period of the NRPB ending on or before 1 April 2005. This saving does not seem to require preservation now. 122 The same provision in FA 2000 also repealed ICTA 1988, s 124.

1295 distributions under section 349(2) of ICTA 1988,123 then the distributions would be allowed as a deduction against profits of the authorised unit trust.

264. Section 468L was repealed by Finance (No. 2) Act 2005 (c.22) (“F (No. 2) A 2005”), ss 17(1)(a), 70 and Sch 11 Pt 2(3).124 The repeal took effect in accordance with section 19(1), which provided that it was to come into force by Treasury order (which in turn prescribed that, for income tax, the repeal was to take effect from 2006-07 onwards and, for corporation tax, for accounting periods beginning on or after 1 April 2006 and for chargeable gains from disposals made on or after the same date).125

265. However, the amending provision in Schedule 14 paragraph 26 to FA 1996 was not repealed at that time, or since. The provision is now superseded and should be repealed.

(f) Discretions exercisable by the Board 266. Section 134 of, and Schedule 20 paragraph 38 to, FA 1996 amended section 812 of ICTA 1988 (discussed above): in the main it substituted text for existing words. Section 812 is recommended earlier in this note for repeal. If it is repealed, then Schedule 20 paragraph 38 should as a consequence also be repealed.

(g) Self-assessment time limits 267. Section 135 of, and Schedule 21 to, FA 1996 provided for the modification of time limits in connection with self-assessment procedures. The Schedule amended various tax statutes from ICTA 1988 through to FA 1994.

268. Schedule 21 paragraph 19 to FA 1996 amended section 691(4) of ICTA 1988 by substituting text within the subsection which altered the time limit for giving notice of election by settlement trustees in connection with maintenance funds for historic buildings. Section 691 was subsequently repealed by Income Tax Act 2007 (c.3) (“ITA 2007”), ss 1027, 1031, 1034 and Sch 1 paras 1, 149 and Sch 3 Pt 1, with effect for income tax purposes for the tax year 2007-08 and subsequent tax years, and for corporation tax purposes for accounting periods ending after 5 April 2007.

123 Section 349(2) imposed an obligation to deduct income tax at source from certain payments of yearly interest. Section 468L(1), (2) deemed the making of payments of yearly interest by the authorised unit trust, whether or not any interest distributions were actually made, and income tax had then to be accounted for. 124 F (No. 2) A 2005, Sch 11 Pt 2(3) repealed sections 468H to 468Q. 125 See the Finance (No. 2) Act 2005, Section 17(1), (Appointed Day) Order 2006 (SI 2006 No. 982 (C.29)), art 2 (cited above).

1296 269. However, Schedule 21 paragraph 19 was not repealed by ITA 2007 or later legislation. The provision is now superseded and may be repealed.

270. Schedule 21 paragraph 45 to FA 1996 substituted text for section 41(6) of the Finance (No. 2) Act 1992 (c.48) (“F (No. 2) A 1992”). Sections 41 to 43 dealt with relief against profits for film-makers. Subsection (6) of section 41 prescribed a 2-year time limit for submission of a claim for tax relief on relevant expenditure. The amending provision in the FA 1996 differentiated between claims for income tax purposes and those for corporation tax purposes. Section 41(6) was further amended by the Income Tax (Trading and Other Income) Act 2005 (c.5) (“ITTOIA 2005”), ss 882(1), 883 and Sch 1 paras 452, 457(1),(3) (effective, for income tax purposes, for the year 2005-06 and subsequent tax years, and for corporation tax purposes, for accounting periods ending after 5 April 2005), by substituting text which removed the differentiation and simplified the 2-year time limit formula.

271. Section 41 of F (No. 2) A 1992 was repealed by Finance Act 2006 (c.25) (“FA 2006”), s 178 and Sch 26 Pt 3(4),126 effective for expenditure from (by sections 46, 47) 19 July 2006. However, the amending provision in Schedule 21 paragraph 45 to FA 1996 has not been repealed. Nor has the later amendment in Schedule 1 paragraph 457(3) to ITTOIA 2005. As both provisions have been superseded they can now be repealed.

272. Schedule 21 paragraph 46 to FA 1996 amended section 42(6) of F (No. 2) A 1992. Section 42 allowed a film-maker to deduct from taxable profits revenue expenditure on film production, and revenue expenditure on the acquisition of a master negative and soundtrack, or any master tape or master disc of a film. Subsection (6) of section 42 prescribed the time limit for a claim. The amending provision in the FA 1996 also differentiated between income tax and corporation tax claims (using different formulae), and made such claims (once made) “irrevocable”. Further amendment of section 42(6) was effected by ITTOIA 2005, s 882(1), 883 and Sch 1 paras 452, 458(1), (4) (operative, for income tax purposes, for the year 2005-06 and subsequent years, and for corporation tax purposes, for accounting periods ending after 5 April 2005) which substituted text and also made the time limit formula less complex.

126 This provision in FA 2006, Sch 26 repealed sections 40A to 43 inclusive.

1297 273. Section 42 of F (No. 2) A 1992 was repealed by FA 2006, ss 46(3), 178 and Sch 26 Pt 3(4), thus withdrawing existing corporation tax reliefs, effective for production expenditure on a film that commenced principal photography on or after 1 April 2006, and for acquisition expenditure on a film that commenced principal photography on or after 1 April 2006 or that was incurred on or after 1 October 2007. However, neither the superseded Schedule 21 paragraph 46 to FA 1996 nor Schedule 1 paragraph 458(4) to ITTOIA 2005 have been repealed. That should now occur in both instances.

274. Schedule 21 paragraph 48 to FA 1996 amended section 118 of the Finance Act 1994 (c.9) (“FA 1994”). Section 118 dealt with capital allowances in respect of expenditure on machinery or plant. A first year allowance could not be granted by the Revenue for a chargeable period except where, for a chargeable period ending on or after 30 November 1993, notice in prescribed form had been given to the inspector within 2 years of the end of the period, and for a chargeable period ending before the specified date, notice had been given (put here in broad terms only) within 3 years of the end of the period.

275. The amendment by the FA 1996 involved the substitution of words in section 118(3) and insertion of a new section 118(3A). The substitution changed reference to “an inspector” to “an officer of the Board”, and adjusted the 2-year time limit for giving notice by reference to subsection (3A). Subsection (3A) provided different time limit formulations for the purposes of income tax and of corporation tax.

276. Section 118(3), (3A) of FA 1994 were repealed by the Finance Act 2000 (c.17) (“FA 2000”), ss 73(1)(a), (2), 156 and Sch 40 Pt 2(8) and note (effective for chargeable periods as respects which the period specified in section 118(3A) ended on or after 1 April 2000). However, the amending provision in Schedule 21 paragraph 48 to FA 1996 was not repealed then or later. It can now be repealed.

(h) Tax avoidance: controlled foreign companies 277. Section 182 of, and Schedule 36 to, FA 1996 amended ICTA 1988, Part 17 Chapter 4127 (which regulated the taxation of companies resident outside the UK for tax purposes, but controlled by persons resident within the UK) and had effect in relation to accounting periods of a controlled foreign company (as defined) beginning on or after 28 November 1995. If chargeable profits (also defined) of a controlled foreign

127 Chapter 4 covered sections 747 to 756 inclusive, and Schedules 24 to 26.

1298 company were apportioned to a UK resident company, the UK resident company was treated as if it were liable to corporation tax on those profits. As originally enacted, Part 17 Chapter 4 of ICTA 1988 only applied in a given case if the Board so directed under section 747(1). The UK company did not have to self-assess its liability under this Chapter.

278. Schedule 36 paragraph 1 amended section 747A of ICTA 1988 (as amended), which related to the special rule for computing chargeable profits. Section 747A had been inserted into ICTA by the Finance Act 1995 (c.4) (“FA 1995”), s 133 and Sch 25 paras 1(a), 2. The amendment was designed “to secure that in certain cases the chargeable profits of a company resident outside the United Kingdom are to be computed and expressed in the currency used in its accounts” as required by the law of the home state.

279. Subsequently section 747A of ICTA 1988 was repealed, in connection with accounting practice, by the Finance Act 2005 (c.7) (“FA 2005”), ss 80(1), 104 and Sch 4 para 24 and Sch 11 Pt 2(6), in relation to accounting periods beginning on or after 16 March 2005. However, the amending provision in Schedule 36 paragraph 1 to FA 1996 was only partially repealed by FA 2005, Sch 11 Pt 2(6), which showed the extent of repeal as “In Schedule 36, paragraph 1(3)(b) and (c)”. That left in place paragraph 1(1), (2) and (3)(a).

280. Schedule 36 paragraph 1(1) simply introduced the amendments to section 747A. Once all the amendments have been made or repealed, the provision is spent. Likewise, paragraph 1(2) simply provided for the omission of subsection (7) within section 747A. Given that the whole of section 747A has been repealed, this sub- paragraph is also spent.

281. Schedule 36 paragraph 1(3)(a) omitted words from section 747A(8). That provision is now also spent. On that basis, the whole of Schedule 36 paragraph 1 has been superseded and should be repealed.

282. Schedule 36 paragraph 3(11) to FA 1996 amended Schedule 24 paragraph 11 to ICTA 1988, which related to the calculation of capital allowances. In particular, in specified circumstances, paragraph 11 enabled the Board to require certain assumptions to be made in calculating allowances. Paragraph 11(2) defined the expression “the starting period” in this context. Schedule 36 paragraph 3(11)

1299 substituted text within paragraph 11(2) which retained reference to a section 747(1) direction but added an alternative reference to “an ADP exempt period”. ADP in this context means an “acceptable distribution policy” for an accounting period.128 The amendment took effect in relation to accounting periods of a controlled foreign company beginning on or after 28 November 1995.

283. The Finance Act 1998 (c.36) (“FA 1998”) brought Part 17 Chapter 4 of ICTA 1988 within the corporation tax self-assessment regime and, accordingly, abolished the requirement for a Board’s direction under ICTA 1988, s 747(1). In consequence, Schedule 24 paragraph 11 to ICTA 1988 - which similarly referred to intervention by the Board - was repealed by FA 1998, ss 113, 165 and Sch 17 paras 22, 37(1), (2) and Sch 27 Pt 3(27), with effect as respects accounting periods of companies resident in the UK which ended on or after 1 July 1999. However, the amending provision in Schedule 36 paragraph 3(11) to FA 1996 was not repealed. The provision has been superseded and should now be repealed.

284. Section 198 of, and Schedule 37 to, FA 1996 redefined “bank” for certain purposes in ICTA 1988 and other tax statutes. Schedule 37 paragraph 11(2)(b) amended section 18 of the Taxes Management Act 1970 (c.9) (“TMA 1970”) by inserting a definition of “bank” into the section via a new subsection (3AA). Section 18 disapplied, in respect of banks (as redefined), the obligation to supply certain information.129

285. Section 18(3AA) of TMA 1970 was repealed by the Finance Act 2000 (c.17) (“FA 2000”), ss 145(5), (11), 156 and Sch 40 Pt 5 and note, effective in relation to amounts paid, credited or received on or after 6 April 2001. However, the amending provision in Schedule 37 paragraph 11(2)(b) to FA 1996, although superseded, remains operative. It should now be repealed.

Finance Act 1997 286. The Finance Act 1997 (c.16) (“FA 1997”), s 61 (which dealt with the phasing-out of relief for profit-related pay under Schedule E) amended,130 and then brought to an

128 See ICTA 1988, s 748(1)(a) and Sch 25 para 2, which were repealed by Finance Act 2009 (c.10) (“FA 2009”), s 36 and Sch 16 para 1. 129 The meaning to be given to “bank”, as set out in Schedule 37 paragraph 11(1), was by reference to the definition in section 840A of ICTA 1988 (as inserted by FA 1996, s 198 and Sch 37 para 1(1)). 130 The amendment (by substitution of lower financial limits on relief) was made to ICTA 1988, s 171(4).

1300 end, the effect of Part 5 Chapter 3 of ICTA 1988. More specifically, section 61 provided-  that Chapter 3 would have no effect in relation to any payment made by reference to a profit period beginning on or after 1 January 2000  that no scheme was to be registered under Chapter 3 if the only payments for which it provided were payments by reference to profit periods beginning on or after that date, and  that registration under Chapter 3 was to end on 31 December 2000.

287. Chapter 3 (which embraced sections 169 to 184 inclusive) was repealed by FA 1997, ss 61(2), 113 and Sch 18 Pt 6(3) and n2, with effect in relation to any payment made by reference to a profit period beginning on or after 1 January 2000. However, the Act made clear (by way of saving) that the repeals in Part 6(3) were not to “affect the operation of any of the repealed provisions, or prevent the exercise of any power under those provisions, in relation to profit periods beginning before 1st January 2000 or for purposes connected with, or with the doing or not doing of anything in or relation to, any such periods”.

288. No provision was made in that Act or subsequently for repeal of section 61. Given that Chapter 3 has been repealed, and that the key dates in section 61 have passed, section 61 is now spent and can be repealed.

Finance (No. 2) Act 1997 (a) Withdrawal of relief on medical insurance premiums 289. The Finance (No. 2) Act 1997 (c.58) (“F (No. 2) A 1997”), section 17 adjusted the relief provisions relating to medical insurance premiums set out in section 54 of the Finance Act 1989 (c.26) (“FA 1989”), s 54. Section 54 provided the means whereby medical insurance premium payments made by persons aged 60 or more, and resident in the UK, to a “qualifying insurer” (as defined in section 55(8)) were to be deductible from income for tax purposes. By section 55(2)(b) the relief was only available on an “eligible contract” with a duration of no more than one year.

290. The 1997 adjustment involved withdrawal of the relief on a phased basis for the year 1997-98 and subsequent years of assessment. In broad terms (as set out in section 17(1) of F (No. 2) A 1997, but subject to the specific provisions in subsections (2) and (3)) relief was not to be given for any payment where either –

1301 “(a) the premium in respect of which the payment is made is a premium under a contract entered into on or after 2nd July 1997; or (b) the payment is received by the insurer on or after 6th April 1999.”

291. Section 54 of FA 1989 (along with sections 55 to 57) was repealed by F (No.2) A 1997, s 52 and Sch 8 Pt 2(2) and note, with effect for the year 1997-98 and subsequent years of assessment, subject to a saving which read - “except in relation to the cases in which the relief that has been or may be given under section 54 of the Finance Act 1989 in respect of any payment is unaffected by the provisions of section 17(1) of this Act.”

292. Section 17(2), (3) of F (No. 2) A 1997 provided that the withdrawal of relief by section 17(1) was not to “affect the giving of relief in respect of a payment received by an insurer before 6th April 1999” where that payment was for a premium made under a contract entered into on or after 2 July 1997 but before 1 August of that year, and certain other conditions were fulfilled.

293. The exception specified in Schedule 8 to F (No. 2) A 1997 is now spent because the underlying provision has expired (6 April 1999 having passed). On that basis section 17 of F (No. 2) A 1997 can be repealed.

(b) Taxation of dealers in respect of distributions 294. F (No. 2) A 1997, section 25(1), (8) dealt with consequential amendments following on from the repeal of ICTA 1988, s 95(5). Section 95 provided that where a company purchased its own shares from a dealer, the purchase price was to be taken into account in taxing the dealer’s receipts under Schedule D. Section 95(5) contained definitions for “fixed-rate preference shares” and other matters within the section.

295. Section 95(5) was repealed by F (No. 2) A 1997, s 52 and Sch 8 Pt 2(8) and n 1, in accordance with section 24 of that Act, that is to say, in relation to any distribution made on or after 2 July 1997. Section 24(1), (8) provided that section 95(5) of ICTA 1988 (definitions) was to be omitted.

296. As a result of the repeal of section 95(5), adjustment needed to be made to section 246A(9) of ICTA 1988. Section 246A131 had been inserted by Finance Act 1994 (c.9) (“FA 1994”), s 138 and Sch 16 para 1 in relation to any foreign source profit consisting of income for, or a chargeable gain for, an accounting period beginning on or after 1 July 1993, or any dividend paid on or after 1 July 1994, and provided for election

131 Along with sections 246B to 246Y, as part of a new Part 6 Chapter 5A in ICTA 1988.

1302 by a company paying a dividend for that dividend to be treated as “a foreign income dividend”. Section 246A(9) - in its original form - indicated that the expression “fixed- rate preference shares” in the section was to be construed in accordance with section 95(5) of ICTA 1988.

297. The adjustment to section 246A(9) was made by section 25(1) of F (No. 2) A 1997, which substituted reference to “paragraph 13(6) of Schedule 28B” in place of “section 95(5)”.132

298. Section 246A was repealed by F (No. 2) A 1997, ss 36(4), 52 and Sch 6 para 3 and Sch 8 Pt 2(11) (foreign income dividends), with effect in relation to distributions made on or after 6 April 1999, but subject to the transitional provisions set out in Schedule 6 paragraphs 22, 23.

299. On the basis that both section 95(5) and section 246A of ICTA 1988 have been repealed, section 25(1) of F (No. 2) A 1997 should also now be repealed.

300. Section 25(5) to (7) amended Schedule 7 paragraph 5 to the Finance Act 1997 (c.16) (“FA 1997”). Section 69 and Schedule 7 made provision for the treatment of company distributions arising on the purchase by the company of its own shares. The Schedule applied to “any qualifying distribution” as specified. Paragraph 5(1) provided that : “A qualifying distribution consisting in a dividend on a fixed-rate preference share does not fall within paragraph 1(3) above by reason only that any of the specified matters is made referable to the terms on which the share was issued.”

Paragraph 5(2) then defined “fixed-rate preference share” by reference to section 95(5) of ICTA 1988.

301. Schedule 7 paragraph 5 to FA 1997 was repealed by F (No. 2) A 1997, ss 36(4), 52 and Sch 6 para 21(3) and Sch 8 Pt 2(11), with effect in relation to distributions made on or after 6 April 1999. As indicated above, section 95(5) of ICTA 1988 was also repealed by F (No. 2) A 1997.

132 Schedule 28B to ICTA 1988 had been inserted by Finance Act 1995 (c.4) (“FA 1995”), s 70(2) and Sch 14 (on venture capital trusts), and was subsequently repealed by Income Tax Act 2007 (c.3) (“ITA 2007”), ss 1027, 1031, 1034 and Sch 1 paras 1, 240 and Sch 3 Pt 1.

1303 302. On this basis, section 25(5) to (7) of F (No. 2) A 1997 has now been superseded and should be repealed.

(c) Insurance companies and friendly societies: overseas life assurance business

303. Section 23 of, and Schedule 3 to, F (No. 2) A 1997 made a series of amendments to ICTA 1988 and other tax statutes relating to the taxation of insurance companies and friendly societies.

304. Schedule 3 paragraph 9 amended section 441A of ICTA 1988. Section 441A had been inserted (along with a substitution of section 441) by Finance Act 1990 (c.29) (“FA 1990”), s 42 and Sch 7 paras 3, 10(1), applicable for accounting periods beginning on or after 1 January 1990. The new section 441 dealt with overseas life assurance business carried on by UK resident insurance companies, and section 441A provided for tax credits in respect of certain distributions.

305. The amendment of section 441A by Schedule 3 paragraph 9 to F (No. 2) A 1997 involved the repeal of subsection (1),133 and the substitution of words in subsection (2) to make clear that “distribution” meant “a distribution in respect of any asset of its overseas life assurance fund”. These amendments were to take effect in relation to distributions made on or after 2 July 1997.134

306. Schedule 4 paragraph 28(1) and Schedule 8 Pt 2(10) to F (No. 2) A 1997 then went on to repeal section 441A(2), with effect in relation to distributions made on or after 6 April 1999 (some 21 months later).135 As a consequence, the amendment made to subsection (2) by Schedule 3 paragraph 9(3) is now superseded. Because paragraph 9(1) was only an activating provision (activating the amendments following), paragraph 9(2) has been repealed, paragraph 9(3) is superseded, and paragraph 9(4) gave effect generally to the paragraph 9 amendments from the date specified, the whole of Schedule 3 paragraph 9 to F (No. 2) A 1997 can now be repealed.

133 Schedule 3 paragraph 9(2) provided that section 441A(1) was to cease to have effect, and section 52 and Schedule 8 Pt 2(6) provided for its repeal in accordance with Schedule 3. 134 See Schedule 3 paragraph 9(4). 135 The repeal embraced section 441A(2) to (8), in other words, the whole of the remaining portion of section 441A.

1304 (d) Overseas life insurance companies 307. Section 34 of, and Schedule 4 to, F (No. 2) A 1997 gave effect to miscellaneous provisions relating to tax credits and the taxation of company distributions. By Schedule 4 paragraph 29 amendments were made to Schedule 19AC to ICTA 1988.

308. Section 444B and Schedule 19AC had been inserted into ICTA 1988 by the Finance Act 1993 (c.34) (“FA 1993”), s 97 and Sch 9 para 1 (making modifications to the principal Act), and were later repealed by the Overseas Life Insurance Companies Regulations 2006 (SI 2006 No. 3271), reg 43(1) and Schedule, Pt 1 (made under FA 1993, s 156), effective in relation to periods of account ending on or after 31 December 2006.

309. The amendments made by Schedule 4 paragraph 29 to F (No. 2) A 1997 involved the ceasing to have effect of words in Schedule 19AC paragraph 9(1) (within a notionally inserted section 434(1D) of ICTA 1988), and of Schedule 19AC paragraph 11A(2) (which modified section 441A(2), (3) of ICTA 1988), both having effect in relation to distributions made on or after 6 April 1999. Given that those amendments are spent, and that Schedule 19AC to ICTA 1988 has been repealed, the amending provision in Schedule 4 paragraph 29 to F (No. 2) A 1997 can also now be repealed. It was not repealed previously.

Finance Act 1998 (a) Corporation tax: periodic payments and ACT 310. The Finance Act 1998 (c.36) (“FA 1998”), section 30 amended the Taxes Management Act 1970 (c.9) (“TMA 1970”) by making further provision as to when corporation tax was due and payable. Section 30(1) inserted a new section 59E into TMA 1970 (which contained power for the Treasury to make regulations for, amongst other things, determining the dates on which amounts of corporation tax would become due and payable).136

311. Section 30(2) enabled the Treasury to make provision by regulation for the payment of amounts to the Board where a company had taken action either to delay the application of the section 59E quarterly instalment payment regulations, or to delay or avoid their full effect, and the action had taken place on or after 25 November 1997 and before 30 June 2002. The Corporation Tax (Instalment Payments) Regulations

136 TMA 1970, s 59E was subsequently amended by Finance Act 2002 (c.23), s 92(2).

1305 1998137 made provision in the main for quarterly instalment payments of corporation tax by large companies. They came into force on 7 January 1999 and had effect for accounting periods ending on or after 1 July 1999. Regulation 14 (which was made under section 30(2)) contained an anti-avoidance provision for the period 25 November 1997 to 30 June 2002.138

312. Section 30(3)-(6) made ancillary provision in relation to any regulations made under the section.

313. Regulation 14 of the 1998 regulations was the only regulation made under section 30(2). Because of its subsequent revocation, and the finite period which section 30(2) was designed to cover, FA 1998, s 30(2)-(6) is now spent and should be repealed. HMRC are of the view that the remainder of the 1998 regulations will not be affected by this repeal.

314. As a consequence of repeal of section 30(2)-(6), reference to section 30 as a whole can also be removed from the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (SI 2003 No. 282) in regulation 2(1), which regulation deals with scope of the regulations. The words “30 or” in regulation 2(1)(a)(iii) should be omitted.139

315. FA 1998, s 31 and Sch 3 provided for the abolition of advance corporation tax (ACT). By section 31(1) no UK-resident company was to be liable to pay ACT in respect of any “qualifying distribution” made on or after 6 April 1999.

316. Section 31(5) gave effect to Schedule 3 to the Act which made provision for, and in connection with, the abolition of ACT. Schedule 3 comprised 48 paragraphs. Their purpose was as follows -  paragraph 1 - provided that the words “(including advance corporation tax)” were to cease to have effect in section 1(1) of the Provisional Collection of Taxes Act 1968 (c.2) (“PCTA 1968”) in relation to distributions made on or after 6 April 1999. By FA 1998, s 165 and Sch 27 Pt 3(2) those words were

137 SI 1998 No. 3175 (“the 1998 regulations”). These regulations were made additionally under powers in the TMA 1970, ss 59DA(8), 59E and ICTA 1988, s 826A. 138 Regulation 14 of the 1998 Regulations (which had been amended by SI 2001 No. 3629, art 81) was revoked as spent in August 2011 by the Corporation Tax (Instalment Payments) (Amendment) Regulations 2011 (SI 2011 No. 1785), reg 19(a). 139 Reference to section 30 as a whole may be omitted because TMA 1970, s 59E (inserted by section 30(1)) is mentioned separately in its own right in regulation 2(1)(a)(i).

1306 also formally repealed in PCTA 1968 in accordance with Schedule 3. Paragraph 1 is now spent and may be repealed.  paragraph 2 - provided that section 10(4) of the Taxes Management Act 1970 (c.9) (“TMA 1970”) was to cease to have effect in relation to accounting periods beginning on or after 6 April 1999. By FA 1998, s 165 and Sch 27 Pt 3(2) section 10(4) was formally repealed in accordance with Schedule 3. Consequently, paragraph 2 is now spent and may be repealed.  paragraph 3 - amended section 87 of TMA 1970 by, amongst other things, deleting references to Schedule 13 to ICTA 1988 (which had been substituted subsequently in place of reference to Schedule 9 to ICTA 1970), and by removing reference to ACT, effective in relation to accounting periods beginning on or after 6 April 1999. Section 87 as a whole has now been replaced by Income Tax Act 2007 (c.3) (“ITA 2007”), ss 1027, 1034 and Sch 1 paras 242, 258, effective for income tax purposes for the tax year 2007-08 and subsequent years, and for corporation tax for accounting periods after 5 April 2007. On this basis the amending paragraph 3 is superseded and may be repealed.  paragraph 4 - amended section 87A of TMA 1970 (as inserted by the Finance (No. 2) Act 1987 (c.51) (“F (No. 2) A 1989”), s 85 in relation to accounting periods ending after 30 September 1993) by the cessation of effect of three subsections, for periods beginning on or after 6 April 1999 (and formally repealing those subsections in Schedule 27 Pt 3(2)). Section 87A, which relates to interest on overdue corporation tax, continues to exist, subject to later amendments. Accordingly the amending paragraph 4 is now spent and may be repealed.  paragraph 5 - effected the repeal (with Schedule 27 Pt 3(2)) of section 94(8) of TMA 1970, which dealt with surplus ACT, for accounting periods beginning on or after 6 April 1999. Schedule 3 paragraph 5 was repealed by the FA 1998, s 165 and Sch 27 Pt 3(28) with effect for accounting periods ending after 30 June 1999.140 On that basis no further repeal is required.  paragraph 6 - amended section 109(3A) of TMA 1970, dealing with corporation tax on certain close company loans, which subsection had been inserted into the TMA 1970 by F (No. 2) A 1987, s 91. Although section 109 has since been amended, the section as a whole is still in force. On that basis, paragraph 6 is not spent and must be retained.

140 See SI 1998 No 3173.

1307  paragraph 7 - amended section 13 of the Income and Corporation Taxes Act 1988 (c.1) (“ICTA 1988”) (on small companies’ relief) by substitution and insertion of subsections for distributions made on or after 6 April 1999. Section 13 of ICTA 1988, and Schedule 3 paragraph 7 were both subsequently repealed by Corporation Tax Act 2010 (c.4) (“CTA 2010”), s 1181 and Sch 3 Pt 1, taking effect on and after 1 April 2010. Consequently no further repeal is required.  paragraph 8 - amended section 14 of ICTA 1988 (dealing with ACT and qualifying distributions) by deleting subsections (1) and (3) to (5) (which were also formally repealed by Schedule 27 Pt 3(2)). Consequently, paragraph 8 is now spent and may be repealed.  paragraph 9 - amended section 75 of ICTA 1988 by deleting words within subsection (2) in relation to distributions made on or after 6 April 1999. Section 75 was substituted as a whole subsequently by the Finance Act 2004 (c.12) (“FA 2004”), ss 38(1), (5), 42(1), with effect for accounting periods beginning on or after 1 April 2004. Schedule 3 paragraph 9 was repealed by the FA 2004, s 326 and Sch 42 Pt 2(3), in accordance with the transitional provisions in sections 42 to 44. On that basis there is no need for further repeal.  paragraph 10 - amended section 116 of ICTA 1988 (relating to arrangements for transferring relief) by deleting subsection (2)(d) in relation to accounting periods beginning on or after 6 April 1999. Section 116 and FA 1998, Sch 3 para 10 were both repealed by CTA 2010, s 1181 and Sch 3 Pt 1, effective on and after 1 April 2010. On that basis no further repeal is required.  paragraph 11 - deleted and, with section 165 and Schedule 27 Pt 3(2), formally repealed section 238 of ICTA 1988 (relating to collection of ACT), effective in relation to accounting periods beginning on or after 6 April 1999. Consequently, paragraph 11 is now spent and may be repealed.  paragraph 12 - deleted and, with section 165 and Schedule 27 Pt 3(2), formally repealed section 239 of ICTA 1988 (set-off of ACT), in relation to accounting periods beginning on or after 6 April 1999. As a consequence, paragraph 12 is now spent and may be repealed.  paragraph 13 - provided that section 240 of ICTA 1988 was to cease to have effect (along with section 165 and Schedule 27 Pt 3(2) which formally repealed the section), effective in relation to accounting periods of the

1308 surrendering company beginning on or after 6 April 1999. Consequently, paragraph 13 is now spent and may be repealed.  paragraph 14 - provided that section 241 of ICTA 1988 (ACT calculation for franked investment income) was to cease to have effect (along with section 165 and Schedule 27 Pt 3(2) which formally repealed the section), for accounting periods beginning on and after 6 April 1999. Paragraph 14 is now spent and may be repealed.  paragraph 15 - provided that section 245 of ICTA 1988 (ACT on ownership change) was to cease to have effect, and was formally repealed (by section 165 and Schedule 27 Pt 3(2)), for changes in ownership occurring on or after 6 April 1999. Paragraph 15 is now spent and may be repealed.  paragraphs 16 and 17 - provided that sections 245A and 245B of ICTA 1988 (which had been inserted by Finance Act 1989 (c.26) (“FA 1989”), s 98 for cases where change of company ownership occurred on or after 14 March 1989) were to cease to have effect in relation to changes in ownership or disposals on or after 6 April 1999, and were (by section 165 and Schedule 27 Pt 3(2)) to be formally repealed from that date. Accordingly, paragraphs 16 and 17 are now spent and may be repealed.  paragraph 18 - deleted, and by section 165 and Schedule 27 Pt 3(2) formally repealed, section 246 of ICTA 1988 (ACT changes of rate), effective in relation to distributions made on or after 6 April 1999. Paragraph 18 is now spent and may be repealed.  paragraph 19 - amended section 247 of ICTA 1988 (relating to dividends paid by one group member to another) by deleting various subsections either in whole or in part (paragraph 19(2), (4)(b), (5) to (7)), and by substituting text in subsections (4) and (5) (paragraph 19(3) and (4)(a)), in relation to distributions made on or after 6 April 1999. Subsequently, section 247 was repealed in whole (with section 248) by Finance Act 2001 (c.9) (“FA 2001”), ss 85(5), (6), 110 and Sch 33 Pt 2(10) with effect in relation to payments made after 11 May 2001, along with Schedule 3 paragraph 19(3) and (4)(a) to FA 1998. As a consequence, the remainder of paragraph 19 is now spent and can be repealed.  paragraph 20 - amended section 248 of ICTA 1988 (supplemental provisions) by deleting words in subsections (2) and (3), and repealed by Schedule 27 Pt 3(2), effective in relation to distributions made on or after 6 April 1999. As

1309 indicated above, section 248 was repealed by the FA 2001 and, on that basis, the amending paragraph 20 can also now be repealed as spent.  paragraph 21 - amended section 252 of ICTA 1988 (rectification of excessive ACT set-off) by deleting subsection (1)(a) in that section, and repealing it by Schedule 27 Pt 3(2), in relation to accounting periods beginning on or after 6 April 1999. Section 252 is still operative, but the amending paragraph 21 is now spent and may be repealed.  paragraph 22 - deleted, and by Schedule 27 Pt 3(2) repealed, section 253(2) of ICTA 1988 and portions of subsections (1) and (3), in relation to accounting periods beginning on or after 6 April 1999. The amendments by paragraph 22 are now spent (although section 253 remains operative), and thus it can now be repealed.  paragraph 23 - deleted, and by Schedule 27 Pt 3(2) repealed, section 255 of ICTA 1988 (relating to distributions and ACT), effective in relation to distributions made on or after 6 April 1999. The provision in paragraph 23 is now spent and can be repealed.  paragraph 24 - amended section 419 of ICTA 1988 (loans to participators) by making substitutions and insertions within the section. Part 11 Chapter 2 of ICTA 1988 (which includes section 419), and Schedule 3 paragraph 24 to FA 1998, were later both repealed by Corporation Tax Act 2010 (c.4) (“CTA 2010”), s 1181 and Sch 3 Pt 1, effective for corporation tax purposes for accounting periods ending on or after 1 April 2010 and, for income tax and CGT purposes, for the tax year 2010-11 and subsequent tax years (section 1184). On that basis, no further repeal is required of paragraph 24.  paragraph 25 - amended section 434 of ICTA 1988 by deleting subsections (3), (6) and (8), which subsections were also repealed by Schedule 27 Pt 3(2), effective for distributions made, or accounting periods beginning, on or after 6 April 1999. Section 434 survives in heavily amended form. Paragraph 25 is now spent and may be repealed.  paragraph 26 - ceased the effectiveness of section 434C of ICTA 1988 (interest on repayment of ACT) in relation to distributions made on or after 6 April 1999. The provision was also repealed by Schedule 27 Pt 3(2). Section 434C had been inserted into ICTA 1988 by Finance Act 1995 (c.4) (“FA 1995”), s 51 and Sch 8 paras 22, 54. Paragraph 26 is now spent and may be repealed.

1310  paragraph 27 - amended section 468Q of ICTA 1988 (dividend distribution), which section had been inserted by the Finance Act 1994 (c.9) (“FA 1994”), s 112 and Sch 14 paras 1, 2 and 7. Section 468Q was then repealed by the Finance (No. 2) Act 2005 (c.22) (“F (No. 2) A 2005”), ss 17(1)(a), 19(1), 70 and Sch 11 Pt 2(3) as from 2006-07 for income tax and, for corporation tax, for accounting periods beginning on or after 1 April 2006.141 The amending paragraph 27, which was not repealed, is now superseded and may be repealed.  paragraph 28 - amended section 490 of ICTA 1988 (companies carrying on mutual business, etc.) by deleting words relating to “group income” in subsection (1), with effect in relation to distributions made on or after 6 April 1999 (which words were also formally repealed by Schedule 27 Pt 3(2)). Section 490 is still alive, but the amending provision in paragraph 28 is now spent, and may be repealed.  paragraph 29 - ceased the effectiveness of section 497 of ICTA 1988 (ACT and oil extraction activities) in relation to accounting periods beginning on or after 6 April 1999. Sections 497 to 499 were also repealed formally at the same time by Schedule 27 Pt 3(2). On that basis paragraph 29 is now spent and may be repealed.  paragraph 30 - ceased the effectiveness of section 498 of ICTA 1988 in relation to accounting periods of the “surrendering company” beginning on or after 6 April 1999, subject to the caveat that where a “straddling period” (as defined) began before 6 April 1999 and ended on or after that date then an apportionment of a specified accounting period limit would be applied. Likewise, by Schedule 27 Pt 3(2), section 498 as a whole was repealed. On that basis paragraph 30 is spent and may be repealed.  paragraph 31 - ceased the effectiveness of section 499 of ICTA 1988 in relation to distributions made on or after 6 April 1999, which section was also formally repealed by Schedule 27 Pt 3(2). Paragraph 31 may now be repealed.  paragraph 32 - amended section 703 of ICTA 1988 (cancellation of tax advantage) by inserting a new subsection (3A), effective in relation to assessments made on or after 6 April 1999, and ceasing the effect of section 703(4) to (6) (relating to ACT) for the year 1999-2000 and subsequent years of assessment. The inserted section 703(3A) (which was income tax specific)

141 Commencement of the repeal provision under sections 17(1) and 19(1) was effected by the Finance (No. 2) Act 2005, Section 17(1), (Appointed Day) Order 2006 (SI 2006 No.982 (C.29)), art 2.

1311 was later repealed by the Income Tax Act 2007 (c.3) (“ITA 2007”), ss 1027, 1031, 1034 and Sch 1 paras 1, 154(1), (5) and Sch 3 Pt 1, with effect for income tax purposes for the tax year 2007-08 and subsequent tax years and, for corporation tax purposes, for accounting periods ending after 5 April 2007.142 Similarly, Schedule 3 paragraph 32(2), (4) was repealed by ITA 2007, Sch 3 Pt 1. As a consequence, the remainder of paragraph 32 is spent and may now be repealed.  paragraph 33 - amended section 704 of ICTA 1988 (prescribed circumstances) by ceasing the effect of paragraph A(d) in that section, and repeal of the provision was effected by Schedule 27 Pt 3(2), both operative in relation to distributions made on or after 6 April 1999. Paragraph 33 is now spent and may be repealed.  paragraph 34 - amended section 705 of ICTA 1988 (appeals against notices) by the ceasing the effectiveness of subsections (6) to (8) (and by Schedule 27 Pt 3(2) repealing them) for the year 1999-2000 and subsequent years of assessment. Given that paragraph 34 is now spent it may be repealed.  paragraph 35 - ceased the effectiveness within section 797 of ICTA 1988 of subsections (4) and (5) (limits on credit), and repealed those provisions by Schedule 27 Pt 3(2), in relation to accounting periods beginning on or after 6 April 1999. Paragraph 35 is now spent and may be repealed.  paragraph 36 - ceased the effectiveness within section 802 of ICTA 1988 (UK insurance companies trading overseas) of words relating to “group income” in subsection (2)(a) in relation to distributions made on or after 6 April 1999 (and Schedule 27 Pt 3(2) repealed those words at the same time). Subsequently the whole of section 802 was repealed by Finance Act 2000 (c.17) (“FA 2000”), ss 103, 156 and Sch 30 para 14 and Sch 40 Pt 2(13), in relation to accounting periods beginning on or after 1 April 2000. On that basis the amending paragraph 36 is now spent and may be repealed.  paragraph 37 - amended section 813 of ICTA 1988 by ceasing the effect of subsection (6)(b) (relating to recovery of tax credits paid) in relation to accounting periods beginning on or after 6 April 1999 (which provision was also repealed by Schedule 27 Pt 3(2)). Although the remainder of section 813 subsists, paragraph 37 is now spent and may be repealed.

142 Section 703(3A) of ICTA 1988 was rewritten to section 699 of ITA 2007. Section 703 was repealed as a whole by Corporation Tax Act 2010 (c.4), ss 1177, 1181 and Sch 1 para 94 and Sch 3 Pt 1 (as part of the repeal of Chapter 1 of Part 17 of ICTA 1988), effective for corporation tax purposes for accounting periods ending on or after 1 April 2010 and, for income tax and CGT purposes, for the tax year 2010-11 and subsequent tax years.

1312  paragraph 38 - amended section 826 of ICTA 1988 (interest on tax overpaid) by ceasing the effect of four subsections: (2A), (7), (7AA) and 7(CA), effective - in broad terms - from 6 April 1999 (and Schedule 27 Part 3(2) repealed those subsections). Paragraph 38 is now spent and may be repealed.  paragraph 39 - amended section 832 of ICTA 1988 (interpretation provisions) by substituting text within subsection (1), inserting a new subsection (4A) and ceasing the effect of certain definitions within subsection (1), effective in relation to (as appropriate) accounting periods beginning on or after 6 April 1999 or distributions made on or after that same date. The words deleted within subsection (1) were also formally repealed by Schedule 27 Pt 3(2). Section 832 was later repealed as a whole by the Corporation Tax Act 2010 (c.4) (“CTA 2010”), s 1181 and Sch 3 Pt 1, effective for corporation tax purposes for accounting periods ending on or after 1 April 2010 and, for income tax and CGT purposes, for the tax year 2010-11 and subsequent tax years. CTA 2010 Sch 3 Pt 1 also repealed Schedule 3 paragraph 39(2), (7) to FA 1998. Paragraph 39 as a whole is now spent and may be repealed.  paragraph 40 - amended section 835 of ICTA 1988 (relating to “total income”) by substituting words in subsection (6)(a), in relation to distributions made on or after 6 April 1999. Section 835 was subsequently repealed in whole by Income Tax Act 2007 (c.3) (“ITA 2007”), ss 1031, 1034 and Sch 3 Pt 1 with effect, for income tax purposes, for the tax year 2007-08 and subsequent tax years and, for corporation tax purposes, for accounting periods ending after 5 April 2007. Likewise Schedule 3 paragraph 40 to FA 1998 was repealed in whole. No further repeal is required.  paragraph 41 - ceased the effect of Schedule 13 to ICTA 1988 (collection of ACT) in relation to return periods and accounting periods beginning on or after 6 April 1999. Schedule 13 was also repealed by Schedule 27 Pt 3(2). On that basis, paragraph 41 is now spent and may be repealed.  paragraph 42 - ceased the effect of Schedule 13A to ICTA 1988 (surrenders of ACT) in relation to accounting periods of the “surrendering company” beginning on or after 6 April 1999. Schedule 13A had been inserted into ICTA 1988 by Finance Act 1996 (c.8) (“FA 1996”), s 139 and Sch 25 paras 2, 3, effective where the accounting period of the surrendering company ended on or after 1 July 1999. Given that Schedule 13A was also formally repealed

1313 by Schedule 27 Pt 3(2) to FA 1998, Schedule 3 paragraph 42 is now spent and may be repealed.  paragraph 43 - amended Schedule 24 to ICTA 1988 (controlled foreign companies: assumptions) by ceasing the effect of portions of paragraph 6 and the whole of paragraph 7 in relation to accounting periods of companies resident outside the UK which began on or after 6 April 1999. Schedule 27 Pt 3(2) formally repealed these provisions. On that basis, paragraph 43 is now spent and may be repealed.  paragraph 44 - amended Schedule 26 to ICTA 1988 (controlled foreign companies: tax liability relief) by ceasing the effect of paragraph 2 of that Schedule, in relation to accounting periods beginning on or after 6 April 1999, and by providing a deeming provision (paragraph 44(4)) relating to apportionment for a defined “straddling period”. Given that the latter amendment was only a transitional provision, expiring on 5 April 1999, the whole of paragraph 44 is now spent and may be repealed.  paragraph 45 - ceased the effect of Schedule 4 paragraph 8 to the Finance (No. 2) Act 1997 (c.58) (“F (No. 2) A 1997”) (interpretation), which paragraph was also formally repealed by Schedule 27 Part 3(2), effective on 31 July 1998. Schedule 4 paragraph 8 had prospectively amended (from 6 April 1999) section 238(1) of ICTA 1988. Given that paragraph 45 is now spent, it may be repealed.  paragraph 46 - ceased the effect of Schedule 4 paragraph 9 to F (No. 2) A 1997, which paragraph had prospectively amended section 241 of ICTA 1988 (calculation of ACT). Schedule 4 paragraph 9 was also repealed by Schedule 27 Pt 3(2) to FA 1998, as was section 241 of ICTA 1988. On the basis that paragraph 46 is now spent, it may now be repealed.  paragraph 47 - ceased the effect of Schedule 4 paragraph 18 to F (No. 2) A 1997, which paragraph had prospectively amended section 703 of ICTA 1988 (cancellation of tax advantage). Schedule 4 paragraph 18 was also repealed by Schedule 27 Pt 3(2) to FA 1998. As a consequence, paragraph 47 is now spent and may be repealed.  paragraph 48 - ceased the effect of Schedule 4 paragraph 23 to F (No. 2) A 1997, which paragraph had prospectively amended Schedule 13 to ICTA 1988. Schedule 4 paragraph 23 was repealed by Schedule 27 Pt 3(2) to FA 1998, as was Schedule 13 to ICTA 1988. On that basis paragraph 48 is now spent and may be repealed.

1314 (b) Computation of Schedule D profits 317. FA 1998, s 46(3) and Schedule 7 paragraph 1 (which dealt with the computation of Schedule D trade or professional “profits” for the purposes of income and corporation tax)143 amended section 375A(1)(b) of ICTA 1988 (amongst other sections) by substituting reference simply to “profits” in place of “profits or gains” or “profits and gains” in the text. Section 375A was repealed by Finance Act 1999 (c.16) (“FA 1999”), ss 38, 139 and Sch 4 para 10 and Sch 20 Pt 3(7) n 4, effective in relation to payments of interest made on or after 6 April 2000 and certain payments of interest made before that date. On that basis, reference to “375A(1)(b),” can be repealed from within Schedule 7 paragraph 1.

318. The words “770(2)(a)(iii) and (b)(iii),” in FA 1998 Sch 7 para 1 should be repealed because section 770 of ICTA 1988 (together with sections 771 to 773) was replaced by FA 1998, s 108(1), (5), which substituted a new section 770A and Schedule 28AA. The substitution took effect for the purposes of corporation tax as respects accounting periods ending on or after 1 July 1999.144 On this basis the reference to section 770 in FA 1998 is now superseded and the words quoted are no longer required.

319. Schedule 7 paragraph 2 to FA 1998 applied the section 46(3) amendments (substituting “profits” in place of references to profits and/or gains) to the Finance Act 1988 (c.39) (“FA 1988”), s 73(2) and Sch 12 para 2(2). Section 73 dealt with the taxation of consideration received by an individual who gives an undertaking to his employer restricting the activities he may undertake. Schedule 12 paragraph 2 (and section 145) dealt with taxation where a building society transfers the whole of its business to a successor company.

320. However, FA 1988, s 73(2) was repealed by Corporation Tax Act 2009 (c.4) (“CTA 2009”), ss 1322, 1326, 1329 and Sch 1 paras 330, 334 and Sch 3 Pt 1 with effect, for corporation tax purposes, for accounting periods ending on or after 1 April 2009 and for income tax and CGT purposes for the tax year 2009-10 and subsequent tax years. Likewise, the reference to “section 73(2)” in Schedule 7 paragraph 2 was repealed by CTA 2009, Sch 3 Pt 1. FA 1988, Sch 12 para 2 was repealed by section 141 of, and Schedule 40 Pt 3(17) to, the Finance Act 2002 (c.23) (“FA 2002”). On that

143 Income and corporation tax fell within Part 3 Chapter 1 of FA 1998 (ss 25 to 119). 144 The substitution had the effect of repealing sections 770 to 773, although they were not repealed patently within the Act or subsequently.

1315 basis the amendment made by Schedule 7 paragraph 2 has been superseded, and the provision may now be repealed as a whole.

321. Schedule 7 paragraph 3 to FA 1998 applied the section 46(3) amendments to the Finance Act 1989 (c.26) (“FA 1989”), ss 67(2)(a), 76(1), (4)(a) and 112(1), some of which provisions dealt with employee share ownership trusts. Section 76 was repealed by the Finance Act 2004 (c.12) (“FA 2004”), s 326 and Sch 42 Pt 3, effective on 6 April 2006. Section 112 was repealed by the Income Tax (Trading and Other Income) Act 2005 (c.5) (“ITTOIA 2005”), ss 882(1), 883, 884 and Sch 1 paras 406, 410 and Sch 3, effective for income tax purposes from the year 2005-06 and, for corporation tax purposes, for accounting periods ending after 5 April 2005. On that basis, the words “, 76(1) and (4)(a) and 112(1)” may now be repealed in Schedule 7 paragraph 3 as superseded.

322. Schedule 7 paragraph 8 to FA 1998 applied the section 46(3) amendments to the Finance (No. 2) Act 1992 (c.48) (“F (No. 2) A 1992”), s 42(8) and Sch 12 paras 3(3)(c), 4(2) (twice). Section 42 of F (No. 2) A 1992 was repealed by the Finance Act 2006 (c.25) (“FA 2006”), ss 46, 178 and Sch 26 Pt 3(4), effective for film production expenditure and acquisition expenditure commencing on or after 1 April 2006 and for film acquisition expenditure incurred on or after 1 October 2007. Schedule 12 to F (No. 2) A 1992 was fully repealed by the Taxation (International and Other Provisions) Act 2010 (c.8) (“TIOPA 2010”), ss 371, 378, 381 and Sch 7 paras 63, 65 and Sch 10 Pt 12, effective for corporation tax purposes for accounting periods ending on or after 1 April 2010, and for income tax and CGT purposes, for the tax year 2010-11 and subsequent tax years. On that basis the amending Schedule 7 paragraph 8 has now been superseded and may be repealed.145

323. Schedule 7 paragraph 12 to FA 1998 applied the section 46(3) amendments to the Finance Act 1997 (c.16) (“FA 1997”), Sch 12 para 8(4)(a). The whole of Schedule 12 paragraph 8 was then repealed by FA 1998, ss 38(2), (3), 165 and Sch 5 para 74 and Sch 27 Pt 3(4), effective for periods of account beginning on or after 1 April 1998. On this basis, Schedule 7 paragraph 12 is now spent and may be repealed.

145 Part of Schedule 7 paragraph 8 to FA 1998 had already been repealed by the Finance Act 2002 (c.23), ss 107, 141 and Sch 40 Pt 3(18), for accounting periods beginning on or after 1 October 2002.

1316 (c) Phasing-out of relief for profit-related pay 324. FA 1998, s 62 and Schedule 11 set down transitional provisions for “profit- related pay” and, more particularly, rules to prevent the manipulation of profit periods in relation to the phasing-out of relief for such pay. Section 62 merely gave effect to Schedule 11, which Schedule set down the detailed (and complex) rules for determining the limit on profit-related pay eligible for relief under section 171(4) of ICTA 1988.

325. As originally enacted, section 171 laid down the relief from income tax for profit- related pay paid to employees in accordance with a registered scheme. Under the arrangement one-half of any profit-related pay was to be exempt from income tax, subject to conditions -  that the profit-related pay should be paid by reference to a “profit period”  that it be paid in accordance with a “registered scheme”  that the pay should not exceed the lower of two limits, namely, one-fifth of the employee’s pay aggregated or £3,000, and  that the employee is not receiving exempt profit-related pay in respect of a second (concurrent) employment.

326. The provisions in ICTA 1988 giving relief (sections 169 to 184 and Schedule 8) were repealed by Finance Act 1997 (c.16) (“FA 1997”), ss 61(2),146 113 and Sch 18 Pt 6(3), with effect in relation to any payment made by reference to a profit period beginning on or after 1 January 2000.

327. The legislative purpose behind FA 1998, s 62 and Sch 11 was to ensure that the section 171 cap on profit-related pay eligible for relief was not exploited by manipulation of the profit periods relevant to relief in the final years for which relief was available. In particular, Schedule 11 covered the situation where an employee was awarded under a different registered scheme run by the employer (or a connected person) rather than under the scheme that ordinarily would have applied.

328. Schedule 11 paragraph 1(2), (3) set down the time limits for application of the Schedule namely, in the case of an employee, where the “relevant period” began on or after 17 March 1998 and ended before 31 December 2000.

146 The relief in section 171(4) had subsequently risen to £4,000. Section 61(1) of FA 1997 reduced that sum incrementally to £2,000 for the calendar year 1998, and to £1,000 for the calendar year 1999. Section 61(2) removed the relief entirely for profit periods from 1 January 2000 onwards, and section 61(3) ended scheme registration on 31 December 2000.

1317 329. HMRC are of the opinion that, because the tax charge was on a receipts basis rather than an earnings basis, and because Schedule 11 is concerned only with the determination of the amount eligible for relief in any particular period of a “registered scheme”, the Schedule ceased to have application on the determination of the relievable amount for the last period of the registered scheme ending on or before 31 December 2000 (in the tax year 2000-01). On that basis, section 62 and Schedule 11 are spent and can be repealed.

(d) Double taxation relief: restrictions 330. FA 1998, ss 103 to 107 dealt with double taxation relief, and amended various provisions in ICTA 1988.

331. Sections 103 to 105 substituted section 798 of ICTA 1988 (restriction of relief on certain interest and dividends) and inserted new sections 798A (adjustments of interest and dividends for spared and non-spared tax) and 798B (meaning of ‘financial expenditure’). These amendments took effect in relation to foreign interest and foreign dividends paid on or after 17 March 1998 (although not for such payments made before 1 January 1999 in pursuance of arrangements which started before 17 March 1998 and continued unaltered).147

332. Sections 798 to 798B were substituted (with the addition of a new section 798C) by Finance Act 2005 (c.7) (“FA 2005”), s 86(1), (3)(a), (4), (5) with effect, for the purposes of corporation tax, in relation to a credit for foreign tax which relates to a payment of foreign tax on or after 16 March 2005 or income received on or after that date in respect of which foreign tax has been deducted at source. However, the original amendments made by FA 1998, ss 103 to 105 were not repealed, although they are spent. The sections can now be repealed.

333. Section 106 amended section 803 of ICTA 1988 so as to clarify the provisions on underlying tax reflecting interest or dividends on loans. Section 106(4)-(9) amended section 803(4)-(9), effective where the overseas dividend was paid on or after 17 March 1998 (but not where it was paid before 1 January 1999 pursuant to arrangements made pre-17 March 1998).

147 See FA 1998, s 103(2), (3).

1318 334. Section 803(4)-(9) of ICTA 1988 was repealed by FA 2005, s 104 and Sch 11 Pt 2(8), in accordance with section 86 of that Act (see above). However, the amending provision in FA 1998, s 106(4)-(9) was not, nor has it been since. It is now spent and can be repealed.

(e) Reduction and abolition of gas levy 335. FA 1998, s 153 provided for the incremental reduction (to nil) of the gas levy chargeable under the Gas Levy Act 1981 (c.3). The charge was on gas supplied or won by the pre-privatisation British Gas Corporation (BGC). The levy was designed to recover for the Exchequer some of the profits which had accrued to BGC from the increasing value of gas purchased by BGC under petroleum revenue tax exempt contracts and at prices which lagged behind the rise in oil prices. The levy was payable by BGC on gas purchased under contracts made before 30 June 1975.

336. The Gas Levy Act 1981 was amended by the Gas Act 1986 (c.44) which effected privatisation of British Gas and extended application of the levy to British Gas Trading and to other gas producing companies. The 1981 Act was subsequently repealed in whole by FA 1998, s 165 and Sch 27 Pt 5(3) and n 1, with effect from 31 July 1998. The repeal did not have effect in relation to the gas levy for the year 1997- 98 or any previous year.

337. Section 153(1) of FA 1998 reduced the gas levy for the year 1997-98 (to 3p per therm), and section 153(2) abolished the levy for the year 1998-99 and subsequent years. Section 153(4) provided that any repayment of overpaid gas levy would be made by the Secretary of State from the Consolidated Fund (and carrying interest at the prescribed rate from 31 July 1998 until payment).

338. The purposes underpinning abolition of the levy were to rectify distortion of the market, and to ensure that consumers benefited through lower energy prices. HMRC are of the view that the possibility of repayment claims being in train now is remote and that, in any event, interest was fixed to the rate applicable for repayments for the year 1997-98.

339. On this basis, section 153 as a whole is now spent and can be repealed.

1319 Finance Act 1999 (a) Employee benefits 340. Section 46 of the Finance Act 1999 (c.16) (“FA 1999”) dealt with profit-related pay (PRP) schemes and agricultural pay. The section removed the requirement for a PRP scheme to satisfy the minimum wage legislation in relation to scheme registration applications (provision of undertaking under section 175(1)(c) of ICTA 1988) made on or after 28 July 1998, and in relation to failures to comply taking place on or after that date. It also omitted and repealed section 178(1)(d) of ICTA 1988 (in conjunction with section 139 and Schedule 20 Pt 3(10)). Profit-related pay was dealt with generally in Part 5 Chapter 3 of ICTA 1988 (that is to say, sections 169 to 184).

341. Part 5 Chapter 3 (together with Schedule 8 to ICTA 1988) was subsequently repealed by Finance Act 1997 (c.16) (“FA 1997”), ss 61(2), 113 and Sch 18 Pt 6(3) in relation to any payment made by reference to a profit period beginning on or after 1 January 2000 (and no PRP scheme was to be registered beyond 31 December 2000).

342. As a consequence of the repeal, the provisions in Section 46 of FA 1999 are now unnecessary and are spent.

(b) Withdrawal of relief for interest on loans to buy land 343. Section 38 of FA 1999 withdrew tax relief on mortgage interest payments made or due on or after 6 April 2000. Section 38(8) gave effect to Schedule 4 to the Act which contained amendments consequential on the preceding provisions of the section.  Schedule 4 paragraph 2 ceased the effect of sections 354 to 358 of ICTA 1988 (loans to buy land), and section 139 and Schedule 20 Pt 3(7) formally repealed the provisions. As a consequence, paragraph 2 is spent and may now be repealed.  Paragraph 3(2) omitted section 367(1) of ICTA 1988 and words in section 367(2), which were also repealed by Schedule 20 Pt 3(7). Paragraph 3(2) is now spent and may be repealed.  Paragraph 5(2)(b), (3), (4) omitted the whole or part of subsections in section 370 of ICTA 1988, which provisions were also repealed by Schedule 20 Pt 3(7) to FA 1999. On that basis, paragraph 5(2)(b), (3), (4) is now spent and may be repealed.

1320  Paragraph 6 ceased the effect of section 372 of ICTA 1988 (home improvement loans), which was also repealed by Schedule 20 Pt 3(7). Paragraph 6 is now spent and may be repealed.  Paragraph 7(2) omitted from section 373 of ICTA 1988 various subsections and words within subsections. Those omitted provisions were also repealed by Schedule 20 Pt 3(7). Paragraph 7(2) is now spent and may be repealed.  Paragraph 8 omitted section 374(1)(c) of ICTA 1988 and words within section 374(2). Those provisions were also formally repealed by Schedule 20 Pt 3(7). Consequently, paragraph 8 may now be repealed as spent.  Paragraph 9(2) omitted section 375(9), (10) of ICTA 1988 (loan interest), which was also repealed by Schedule 20 Pt 3(7). Paragraph 9(2) is now spent and may be repealed. As a consequence of that repeal, paragraph 18(1) - which relates to commencement of paragraph 9(2), and also becomes unnecessary - can likewise be repealed now.  Paragraph 10 ceased the effect of section 375A of ICTA 1988 (which had been inserted by Finance Act 1995 (c.4), s 39(3), Sch 6 para 18), which provision was also repealed by Schedule 20 Pt 3(7). On that basis, paragraph 10 is spent and may be repealed.  Paragraph 11 omitted section 376(6) of ICTA 1988 and words from section 376(3). These provisions were also formally repealed by Schedule 20 Pt 3(7). Paragraph 11 may now be repealed as spent.  Paragraph 12 ceased the effect of section 377 of ICTA 1988, which section was also repealed by Schedule 20 Pt 3(7). Paragraph 12 is now spent and may be repealed.  Paragraph 13(a) omitted from section 378 of ICTA 1988 subsections (1), (2) and (4), which provisions were also repealed by Schedule 20 Pt 3(7). The remaining parts of section 378 remain in being. Paragraph 13(a) is thus spent and may be repealed. The substitution in paragraph 13(b) is still live, and should not be repealed.  Paragraph 14(a) and (b) omitted words from section 379 of ICTA 1988 (interpretation and definitions), which words were also repealed by Schedule 20 Pt 3(7). Paragraph 14(a) and (b) may now be repealed as spent. Paragraph 14(c) inserted a new definition into the section, and that part of the paragraph cannot be repealed as it is still live.  Paragraph 15 amended section 488 of ICTA 1988 (tax liability of co-operative housing associations) by substitutions and omissions of various provisions.

1321 Paragraph 15(2)(b), (3), (4) and (6) contained the omissions, which omitted provisions were also formally repealed by Schedule 20 Pt 3(7) and n2. By paragraph 18(2) paragraph 15 had effect in relation to any claim for 2000-01 or any subsequent year of assessment. Paragraph 15(2)(b), (3), (4) and (6) are all spent and may now be repealed.  Paragraph 16 effected an amendment of section 548(3)(a) of ICTA 1988 by substitution. Section 548 (investment life insurance contracts) was later repealed by the Finance Act 2008 (c.9) (“FA 2008”), s 36 and Sch 14 paras 1, 3 and 18 with effect, so far as relating to corporation tax, for accounting periods beginning on or after 1 April 2008, and for income tax, for the tax year 2008-09 and subsequent tax years. The amending paragraph 16 was repealed by FA 2008, s 36(2) and Sch 14 para 17(h). No further repeal is required.  Paragraph 17 amended section 222 of the Taxation of Chargeable Gains Act 1992 (c.12) (“TCGA 1992”) (private residence disposal relief) by omissions, insertions and substitutions. Paragraph 17(2) omitted words within subsection (8)(a), which words were also repealed by Schedule 20 Pt 3(7) and n3 (effective, by paragraph 18(4), for the year 2000-01 and subsequent years of assessment). On that basis, paragraph 17(2) is now spent and may be repealed.  Paragraph 18(1) (commencement) is spent (see above under paragraph 9(2)) and may also be repealed.

1322 Finance Act 2000 (a) Donations to charity: payroll deduction scheme 344. Section 38 of the Finance Act 2000 (c.17) (“FA 2000”) modified the existing payroll deduction scheme (through which employees could make voluntary charitable donations) so that sums deducted at source and paid to a charity under an “approved” scheme by the employer through a non-charitable agent were to attract a 10% supplement payable by the agent.

345. The provision had a limited life span. By section 38(6) the substantive parts of the section (subsections (1) to (4)) were to have effect in relation to supplements or other amounts payable in respect of sums withheld on or after 6 April 2000 but before 6 April 2004.148 No claims by agents for certain reimbursements under the subsection (2) machinery were to be entertained if made on or after 6 April 2005.149

346. Section 38 of FA 2000 was repealed - together with various amending provisions in ITEPA 2003, FA 2003 and ITA 2007 - by the Finance Act 2011 (c.11) (“FA 2011”), s 91 and Sch 26 para 3.

347. Section 38 applied to schemes “approved” by the Board under section 202 of ICTA 1988, and which complied with the Charitable Deductions (Approved Schemes) Regulations 1986 (SI 1986 No. 2211). By regulation 16 of those Regulations, which was not in the original version but was added in 2000 (and amended in 2003),150 provision was made in these terms - “Where the Board have made an overpayment under section 38 of the Finance Act 2000 to an approved agent, the amount of that overpayment may be assessed and recovered as if it were an amount of unpaid tax for the purposes of the Taxes Acts.”

348. As a consequence of the repeal of section 38, the following regulations should now be revoked as spent:  The Charitable Deductions (Approved Schemes) Regulations 1986 (SI 1986 No. 2211), reg 16

148 The original cut-off date was 6 April 2003, but the later date (by 5 April 2004) was substituted by the Finance Act 2003 (c.14) (“FA 2003”), s 146. 149 Likewise, the original date was 6 April 2004, but the time limit was extended by the FA 2003. 150 Inserted by the Charitable Deductions (Approved Schemes) (Amendment No. 2) Regulations 2000 (SI 2000 No. 2083), reg 8. These Regulations had effect in relation to supplements payable in respect of sums withheld by employers on or after 6 April 2000 and before 6 April 2003. The text of the new regulation 16 was amended slightly (by substitution) by the Charitable Deductions (Approved Schemes) (Amendment) Regulations 2003 (SI 2003 No. 1745), reg 7. The 2003 Regulations made consequential amendments in respect of sums withheld during the period 6 April 2003 to 5 April 2004.

1323  The Charitable Deductions (Approved Schemes) (Amendment No. 2) Regulations 2000 (SI 2000 No. 2083), reg 8  The Charitable Deductions (Approved Schemes) (Amendment) Regulations 2003 (SI 2003 No. 1745), reg 7.

(b) Double taxation relief 349. Section 103 of, and Schedule 30 to, FA 2000 set out a range of amending provisions on double taxation relief. Schedule 30 paragraph 4 dealt more specifically with relief for persons resident outside the UK who have branches or agencies within the UK.

350. Schedule 30 paragraph 4(1) to (12) inclusive amended ICTA 1988, ss 790, 794, 801 and 801A. Those sections and Schedule 30 paragraph 4(1) to (12) inclusive were repealed by the Taxation (International and Other Provisions) Act 2010 (c.8) (“TIOPA 2010”), s 378 and Sch 10 Pt 1, with effect for corporation tax purposes for accounting periods ending on or after 1 April 2010, and for income tax and capital gains tax purposes, for the tax year 2010-11 and subsequent tax years.

351. Schedule 30 paragraph 4(13) amended Schedule 19AC paragraph 13 to ICTA 1988 (which itself notionally amended section 794 of the Act). Schedule 19AC to ICTA 1988 was repealed by the Overseas Life Insurance Companies Regulations 2006 (SI 2006 No. 3271), reg 43 and Sch Pt 1, with effect from 31 December 2006. Similarly, section 794 was repealed subsequently by TIOPA 2010 (see above). Schedule 30 paragraph 4(13) can now be repealed.

352. The remaining portion of Schedule 30 paragraph 4 is sub-paragraph (14), which provided that the amendments made by the paragraph as a whole were to have effect in relation to accounting periods ending on or after 21 March 2000. Given the repeal and recommended repeal of the preceding provisions, the sub-paragraph becomes spent. On that basis Schedule 30 paragraph 4(14) should also be repealed.

353. Schedule 30 paragraphs 10, 14 and 26 each repealed provisions in ICTA 1988 (together with section 156 and Schedule 40 Pt 2(13)), as follows -  Schedule 30 paragraph 10 provided that section 800 of ICTA 1988 (relating to dividends paid between related companies but not covered by

1324 arrangements) was to cease to have effect in connection with dividends paid on or after 1 April 2000  Schedule 30 paragraph 14 provided that section 802 of ICTA 1988 (relating to UK insurance companies trading overseas) was to cease to have effect in relation to accounting periods beginning on or after 1 April 2000  Schedule 30 paragraph 26 provided that section 810 of ICTA 1988 (relating to postponement of capital allowances to obtain double taxation relief) was to cease to have effect in relation to claims made on or after 1 April 2000.

Each of these provisions in the FA 2000 is now spent and can be repealed.

(c) Insurance companies: allocation of expenses in Schedule D Case I computations

354. Schedule 30 paragraph 18 to FA 2000 inserted new sections 804C to 804E into ICTA 1988, which related to allocation of expenses in computations under Schedule D Case I for insurance companies where foreign tax credit is allowable. The new provisions had effect in relation to periods of accounting beginning on or after 1 April 2000.151

355. Schedule 30 paragraph 18(1) was repealed by section 378 of, and Schedule 10 Pt 1 to, TIOPA 2010, effective for corporation tax purposes for accounting periods ending on or after 1 April 2010, and for income tax and capital gains tax purposes for the tax year 2010-11 and subsequent tax years.

356. Schedule 30 paragraph 18(2) contained an amendment (by omission of text) to Finance Act 1989 (c.26) (“FA 1989”), s 82(1)(a) which was consequential upon the new provision inserted as section 804C(11). Subsequently, however, section 170 of, and Schedule 33 paragraph 1 to, the Finance Act 2003 (c.14) (“FA 2003”) substituted new sections 82 to 82B into FA 1989, so that the amendment to section 82 by the FA 2000 was superseded. Schedule 30 paragraph 18(2) can therefore now be repealed.

357. Schedule 30 paragraph 18(3) made further consequential amendment to ICTA 1988, ss 436(3)(a), 439B(3)(a) and 441(4)(a). That amending provision was repealed, however, by section 216 of, and Schedule 43 Pt 3(12) and n1 to, FA 2003, effective for periods of account beginning on or after 1 January 2003.

151 The insertions were made by Schedule 30 paragraph 18(1),and the operative date was set by paragraph 18(4).

1325 358. Schedule 30 paragraph 18(4) contained the commencement provision for the paragraph as a whole.

359. On the basis that Schedule 30 paragraph 18(2) is recommended for repeal (and as a consequence paragraph 18(4) also) the whole of Schedule 30 paragraph 18 to FA 2000 may now be repealed.

Capital Allowances Act 2001 360. The Capital Allowances Act 2001 (c.2) (“CAA 2001”), section 542 fell within Part 11 Chapter 2 of the Act dealing with contribution allowances152 and, in particular, where C contributes a capital sum towards expenditure on provision of an asset, and R (another, but not “connected”, person) would ordinarily have been regarded as wholly incurring the expenditure on the asset. By section 542 writing-down allowances were to be available to the transferee R (subject to certain conditions) where a contribution was made by C and then C’s trade or “relevant activity” was transferred.

361. Section 542 related to contribution allowances under Parts 3 to 5 of the Act only. Parts 3 (sections 271 to 360) and 4 (sections 361 to 393) of CAA 2001, together with sections 539 and 540, were subsequently repealed by the Finance Act 2008 (c.9) (“FA 2008”), s 84 and Sch 27 paras 1, 9 and 10, which also abolished the industrial buildings and agricultural buildings allowances, effective for chargeable periods beginning on or after 1 April 2011 (for corporation tax purposes) and 6 April 2011 (for income tax purposes). Part 5 (sections 394 to 436) of CAA 2001 was left in place by the FA 2008, together with section 541, but section 542(1) was amended to make clear that it now referred only to Part 5 of the Act.

362. Section 542 in four places refers to C’s “trade or relevant activity”. However, once Parts 3 and 4 had been repealed the notion of “relevant activity” had also become redundant.153 It did not feature in the remaining Part 5 or in section 541 (relating to mineral extraction allowances) which spoke simply of “a trade” carried on or to be carried on. As a consequence, the words “or relevant activity” in section 542 have become superfluous and should now be repealed.

152 Contribution allowances covered plant and machinery (section 538, referring to Part 2 of the Act), industrial buildings (section 539, referring to Part 3 of the Act), agricultural buildings (section 540, referring to Part 4 of the Act), and mineral extraction (section 541, referring to Part 5 of the Act). 153 Moreover, reference to Parts 3 and 4 were deleted from section 542(1) by FA 2008, Sch 27 para 11 which simply left in place (by substitution) reference to Part 5 of the CAA 2001.

1326 Finance Act 2001 363. Section 81 of, and Schedule 27 to, the Finance Act 2001 (c.9) (“FA 2001”) provided for double taxation relief where income is subject to foreign tax. Schedule 27 comprised 7 paragraphs, as follows:  paragraph 1 - amended section 795 of ICTA 1988. That section in ICTA and paragraph 1 were both repealed by the Taxation (International and Other Provisions) Act 2010 (c.8) (“TIOPA 2010”), ss 378, 381 and Sch 10 Pt 1, with effect for corporation tax purposes for accounting periods ending on or after 1 April 2010 and, for income tax and CGT purposes, for the tax year 2010-11 and subsequent tax years.  paragraph 2 - amended section 799 of ICTA 1988. That section and paragraph 2 were both repealed by TIOPA 2010, ss 378, 381 and Sch 10 Pt 1 (as above).  paragraph 3 - amended section 801 of ICTA 1988 (relief where dividends paid between related companies). That section was repealed by TIOPA 2010, ss 378, 381 and Sch 10 Pt 1 (as above). Paragraph 3 was repealed previously by Finance Act 2005 (c.7) (“FA 2005”), ss 91(8), 104(1) and Sch 11 Pt 2(9).  paragraph 4 - amended section 806A of ICTA 1988 (which section, dealing with eligible unrelieved foreign tax, had been inserted by the Finance Act 2000 (c.17) (“FA 2000”), s 103 and Sch 30 para 21). Section 806A was repealed by the Finance Act 2009 (c.10) (“FA 2009”), s 34 and Sch 14 paras 2, 9, 31, with effect in relation to distributions paid on or after 1 July 2009. Paragraph 4 was omitted at the same time by FA 2009, s 34 and Sch 14 paras 30(c), 31 as a consequential repeal.  paragraph 5 - amended section 806B of ICTA 1988 (which section had been inserted by FA 2000, s 103 and Sch 30 para 21). Section 806B and paragraph 5 were both repealed by FA 2009, s 34 and Sch 14 paras 2, 9, 30(c) and 31 (as above).  paragraph 6 - amended section 811(2) of ICTA 1988. Section 811 as a whole and paragraph 6 were both repealed by TIOPA 2010, ss 378, 381 and Sch 10 Pt 1 (as above).  paragraph 7 - amended Schedule 30 paragraph 4 to the Finance Act 2000 (c.17) (“FA 2000”) by providing that the coming into effect of the amendments in that paragraph - as originally provided for in paragraph 4(14) - were to relate to “chargeable periods” rather than “accounting periods” ending on or

1327 after 21 March 2000. Schedule 30 paragraph 4(1) to (12) to FA 2000 was repealed by TIOPA 2010, ss 378, 381 and Sch 10 Pt 1 (as above), leaving in place only paragraph 4(13) and (14).  Schedule 30 paragraph 4(13) amended Schedule 19AC paragraph 13 to ICTA 1988 by textual omissions and insertions. Schedule 19AC had been inserted into ICTA 1988 by the Finance Act 1993 (c.34) (“FA 1993”), s 97(2) and Sch 9 para 1, and was later repealed by the Overseas Life Insurance Companies Regulations 2006 (SI 2006 No 3271), reg 43 and Sch Pt 1 (see above under FA 2000 entry). The amending Schedule 30 paragraph 4(13) to FA 2000 has not yet been repealed, but repeal is recommended earlier in this note. Similarly, Schedule 30 paragraph 4(14) has been recommended for repeal.  If these two repeals were to be enacted, the whole of Schedule 30 paragraph 4 to FA 2000 would then be repealed. As a consequence there would be no further need for Schedule 27 paragraph 7 to FA 2001 because the amendment in that paragraph would be spent. Schedule 27 paragraph 7 could therefore also be repealed.  Once Schedule 27 paragraph 7 has been repealed the whole of Schedule 27 will cease to exist and, as a consequence, section 81 (which simply gave effect to Schedule 27) can likewise be repealed.

Finance Act 2002 364. As a consequence of the repeal of section 812 of ICTA 1988 recommended above, the words “812(2),” in section 88(2)(a) of the Finance Act 2002 (c.23) (“FA 2002”) - which provision amended section 812 - should likewise now be repealed.

365. Because the remaining sections of ICTA 1988 referred to specifically in section 88(2)(a) have already been repealed by FA 2006, s 178 and Sch 26 Pt 8(2) and TIOPA 2010, s 378 and Sch 10 Pt 1, leaving reference only to section 812(2), the whole of section 88(2)(a) of FA 2002 can now be repealed.

Finance Act 2003 366. As a consequence of the repeal of section 814 of ICTA 1988 recommended above, the words “, 814(1)” in section 153(2)(a) of the Finance Act 2003 (c.14) (“FA 2003”) - which provision amended section 814 - should also be repealed.

1328 Income Tax (Trading and Other Income) Act 2005 367. The Income Tax (Trading and Other Income) Act 2005 (c.5) (“ITTOIA 2005”), section 882(1) and Schedule 1 paragraphs 1, 310 amended section 774(1) of ICTA 1988 by insertion and substitution of text. Earlier in this note section 774 is recommended for repeal. If section 774 is repealed, then Schedule 1 paragraph 310 should also be repealed.

368. ITTOIA 2005, Schedule 1 paragraph 326 amended section 812(1) of ICTA 1988 by substituting text. Earlier in this note section 812 is recommended for repeal. If section 812 is repealed, then Schedule 1 paragraph 326 should be repealed as well.

369. ITTOIA 2005, Schedule 1 also amended the Finance (No. 2) Act 1992 (c.48) (“F (No. 2) A 1992”). Schedule 1 paragraph 457(3) amended section 41(6) of the 1992 Act by substitution of text. Subsequently section 41 was repealed by the Finance Act 2006 (c.25) (“FA 2006”), ss 46(2), 178 and Sch 26 Pt 3(4) (see earlier discussion). On that basis, the amending Schedule 1 paragraph 457(3) should also now be repealed.

370. ITTOIA 2005, Schedule 1 paragraph 458(4) amended section 42(6) of F (No. 2) A 1992 by substitution of text. Subsequently, section 42 was repealed by FA 2006, ss 46(3), 178 and Sch 26 Pt 3(4) (as set out earlier in this note). As a consequence, the amending Schedule 1 paragraph 458(4) should now be repealed.

Income Tax Act 2007 (a) Tax reductions for married couples and civil partners 371. The Income Tax Act 2007 (c.3) (“ITA 2007”), s 45 dealt with tax reductions for married couples and, more particularly, the married couple’s allowance available to the husband where the marriage took place before 5 December 2005 and one of the parties to the marriage was born before 6 April 1935. 372. Section 45(3) specified the base amount from which (for the tax year 2007-08 and onwards) the 10% tax reduction was to be calculated, namely - “(a) £6,135, if either the man or his wife is aged 75 or over at some time in the tax year, and (b) £6,065, in any other case”.154

154 These figures have since been uprated to (a) £7,295 and (b) £7,185 by the Income Tax (Indexation) Order 2010 (SI 2010 No. 2879), art 4 for the tax year 2011-12, and thereafter will be revised annually by automatic indexation. Previous uprating was effected by SI 2008 No 3023. The draft Bill refers to the £7,185 figure.

1329 373. Any individual born before 6 April 1935 would have reached the age of 75 by 6 April 2010. On that basis, for the tax years 2010-11 and subsequently, only the higher base amount specified in section 45(3)(a) (as adjusted) will apply, and the lower limit set out in section 45(3)(b) will no longer be applicable. Section 45(3)(b) is therefore now spent and can be repealed.

374. Section 46 of ITA 2007 dealt with tax reductions in respect of marriages and civil partnerships taking place on or after 5 December 2005 (and again where one spouse or civil partner - this time irrespective of gender - was born before 6 April 1935).

375. Section 46(3) was cast in similar terms to section 45(3), namely paragraph (a) set out the base amount for where one party is aged 75 or over, and paragraph (b) set out the amount for “any other case”. As with section 45(3), section 46(3)(b) is now spent and may be repealed.

376. As a consequence of these two recommended repeals, references to the provisions within ITA 2007 should also be repealed now, as follows -  in section 45(1) delete, at the end of the subsection, the words “or (b) (as applicable)”  in section 46(1) delete, at the end of the subsection, the words “or (b) (as applicable)”  in section 47(4) (dealing with an individual’s election to transfer relief), the words in paragraph (a) “or (b) (as applicable)” and in paragraph (b) “or (b) (as applicable”)  in section 48(4) (dealing with a joint election to transfer relief), the words in paragraph (a) “or (b) (as applicable)” and in paragraph (b) “or (b) (as applicable”)  in section 57(1) (dealing with indexation of allowances), the words in paragraph (f) “and (b)” (referring to section 45(3)(b)), and in paragraph (g) “and (b)” (referring to section 46(3)(b))  in section 57(3), the words in paragraph (b) “and (b)” twice.

(b) Manufactured dividends on UK shares 377. The Income Tax Act 2007 (c.3) (“ITA 2007”), s 577 requires a person who pays another person a “manufactured dividend” (which is representative of a dividend on UK shares), as mentioned in section 573(1), to give the recipient concurrently a written

1330 statement setting out certain details which may be relevant for tax purposes. It applies only if the payer is not within the charge to corporation tax.

378. Section 577(8) operates as a signpost for “provisions corresponding” to those in the section for the situation where the payer is a UK resident company within the charge to corporation tax. The statute directs the reader to, amongst other provisions, section 234A of ICTA 1988 (by virtue of Schedule 23A paragraph 2(2)(b) to that Act) if the payer is a UK resident company: see section 577(8)(a).

379. Section 234A was inserted into ICTA 1988 by the Finance (No. 2) Act 1992 (c.48) (“F (No. 2) A 1992”), s 32(1), (4), in relation to distributions begun after 16 July 1992. Section 234A made further provision for the providing of information relating to company distributions.

380. Schedule 23A (along with section 736A) was inserted into ICTA 1988 by the Finance Act 1991 (c.31) (“FA 1991”), s 58 and Sch 13 para 1. Paragraph 2(2) of Schedule 23A was later substituted by the Finance Act 1998 (c.36) (“FA 1998”), s 102(5), (10), having effect in relation to manufactured dividends paid (or treated as paid for the purposes of Schedule 23A) on or after 6 April 1999. The new paragraph 2(2) read - “(2) Where a manufactured dividend is paid by a dividend manufacturer who is a company resident in the United Kingdom, the Tax Acts155 shall have effect - (a) in relation to the recipient, and persons claiming title through or under him, as if the manufactured dividend were a dividend on the UK equities in question; and (b) in relation to the dividend manufacturer, as if the amount paid were a dividend of his.”

The words “as if the amount paid were” in paragraph 2(2)(b) in effect refer back to the provisions in section 234A of ICTA 1988 (inserted in 1992), and then are carried forward specifically by section 577(8)(a) of ITA 2007.

381. However, the assumption upon which section 577(8)(a) was based was undermined when two separate repeals occurred: (i) paragraph 2(2)(b) of Schedule 23A to ICTA 1988 was repealed by Finance Act 2009 (c.10) (“FA 2009”), s 34 and Sch 14 paras 2, 11(3) and 31, effective in relation to distributions paid on or after 1 July 2009

155 Reference to “the Tax Acts” later became reference to “the Corporation Tax Acts”: Income Tax Act 2007, ss 1027, 1034 and Sch 1 paras 1, 238(1), (3)(a).

1331 (ii) section 234A of ICTA 1988 was omitted by Corporation Tax Act 2010 (c.4), s 1177 and Sch 1 para 21 and repealed by s 1181(1) and Sch 3 Pt 1, effective (under section 1184(1)) for corporation tax purposes for accounting periods ending on or after 1 April 2010 and, for income tax and CGT purposes, for the tax year 2010-11 and subsequent tax years.

382. On that basis, references to both section 234A and to Schedule 23A paragraph 2(2)(b) within section 577(8)(a) of ITA 2007 are now otiose, and the paragraph as a whole should be repealed.

Corporation Tax Act 2009 383. The Corporation Tax Act 2009 (c.4) (“CTA 2009”) was an Act to restate, with minor changes, certain enactments relating to corporation tax. Section 1322 of, and Schedule 1 paragraph 225 to, CTA 2009 amended section 774(1) of ICTA 1988 by substitution of text (discussed earlier in this note). Section 774 is a tax anti-avoidance provision relating to transactions between dealing and associated non-dealing companies. It has been superseded by TCGA 1992, ss 161 and 173, and CTA 2009, Parts 5 to 7. On that basis, Schedule 1 paragraph 225 may now be repealed.

Corporation Tax Act 2010 384. As indicated earlier in this note, sections 812 to 814 of ICTA 1988 are recommended for repeal. Those provisions dealt with double taxation relief and, more particularly, the withdrawal of tax credit for certain non-resident companies connected with unitary states. The provisions have been subject to various amendments down the years.

385. The last amendment made to section 812(5) was effected by section 1177 of, and Schedule 1 paragraph 116 to, the Corporation Tax Act 2010 (c.4) (“CTA 2010”), effective for corporation tax purposes for accounting periods ending on or after 1 April 2010 and, for income tax and CGT purposes, for the tax year 2010-11 and subsequent tax years.156 Schedule 1 paragraph 116 can also now be omitted as a consequential repeal.

156 See CTA 2010, s 1184.

1332 Taxation (International and Other Provisions) Act 2010 386. Section 374 of, and Schedule 8 paragraphs 30, 31 to, the Taxation (International and Other Provisions) Act 2010 (c.8) (“TIOPA 2010”) amended sections 812(1)(b) and 814(1)(a) of ICTA 1988, as discussed previously in this note.157

387. As a consequence of the proposed repeal of sections 812 to 814 of ICTA 1988 the amending provisions in Schedule 8 paragraphs 30 and 31 to TIOPA 2010 can likewise be repealed.

Extent 388. The Acts identified in this note for repeal (in whole or in part) extend unconditionally across the United Kingdom, with the following exceptions:  Income Tax Act 1952 (c.10) - whole of the UK, with special provisions for Northern Ireland  Provisional Collection of Taxes Act 1968 (c.2) - whole of the UK, with a saving as respects Northern Ireland  Finance Act 1969 (c.32) - whole of the UK, with a saving for Northern Ireland  Finance Act 1973 (c.51) - whole of the UK, with a saving for Northern Ireland  National Insurance Surcharge Act 1976 (c.85) - whole of the UK, with modifications for Northern Ireland

Consultation 389. HM Treasury, HM Revenue and Customs, the Office of Tax Simplification, the Department for Work and Pensions, the Ministry of Justice, the relevant authorities for Northern Ireland, Scotland and Wales, and various tax-related professional bodies (eg the Chartered Institute of Taxation) have been consulted about these repeal proposals.

LAW/005/029/06 October 2012

157 The amendments took effect from 18 March 2010 (the date the Act was passed): see TIOPA 2010, s 381(2)(d) referring to section 374 so far as it related to the various amendments.

1333 GROUP 2 – SCOTTISH LOCAL TAXATION

______

Reference Extent of repeal or revocation ______

38 Geo.3 c.liv (1798) The whole Act. (Edinburgh Two Pennies Scots Act)

39 Geo.3 c.xxxix (1799) The whole Act. (Port Glasgow and Newark Two Pennies Scots Act)

39 Geo.3 c.xl (1799) The whole Act. (Glasgow and Gorbals Two Pennies Scots Act)

42 Geo.3 c.xxvii (1802) The whole Act. (Dundee Two Pennies Scots Act)

42 Geo.3 c.xxxiii (1802) The whole Act. (Kelso Two Pennies Scots Act)

44 Geo. 3 c.xxxvi (1804) The whole Act. (Dalkeith Improvement and Market Act)

47 Geo.3 Sess.2 c.xli (1807) The whole Act. (Burntisland Two Pennies Scots Act)

47 Geo.3 Sess.2 c.xlii (1807) The whole Act. (Kinghorn Two Pennies Scots Act)

48 Geo.3 c.xiv (1808) The whole Act. (Aberbrothock Two Pennies Scots Act)

51 Geo.3 c.xxxvii (1811) The whole Act. (Dumfries Two Pennies Scots Act)

56 Geo.3 c.xxxv (1816) The whole Act. (Edinburgh Two Pennies Scots Act)

56 Geo.3 c.xxxvii (1816) The whole Act. (Montrose Two Pennies Scots Act)

5 Geo.4 c.xxxviii (1824) The whole Act. (Kelso Two Pennies Scots Act)

6 Geo.4 c.xxxvi (1825) The whole Act. (Dalkeith Two Pennies Scots Act)

7 & 8 Geo.4 c.xciii (1827) The whole Act. (Dundee Two Pennies Scots Act)

1334 9 Geo.4 c.xiii (1828) The whole Act. (Aberbrothock Two Pennies Scots Act) ______

Two Pennies Scots Acts 1. The proposed repeals are of 16 expired enactments passed between 1798 and 1828 relating to the imposition of a tax of two pennies Scots (equivalent to one sixth of an old penny sterling) upon every pint of ale, beer or porter158 brewed or sold within the Burgh identified in the title of the Act in question.

2. The purpose of each of the Acts was to enable the relevant burgh to levy a duty of two pennies Scots on every Scots pint159 of ale, beer or porter160 or brewed or sold in that burgh. The monies raised were added to burgh funds and applied for public purposes such as the building of roads. Fourteen of the Acts listed actually continue Two Pennies Scots Acts previously passed and expand upon powers previously granted. All 16 Acts had become obsolete by 1850 at the latest.

Edinburgh Edinburgh Two Pennies Scots Act 1798 (38 Geo. 3 c.liv) 3. The purpose of the Edinburgh Two Pennies Scots Act 1798 (“the 1798 Act”) was, according to its long title, “for further continuing for Thirty-eight Years” the term of the two penny duty on every pint of ale and beer sold in the city of Edinburgh granted by several previous Acts.161

4. The 1798 Act provides as follows: (a) the continuation of the term of the two penny duty on ale and beer sold in the city of Edinburgh for a further 38 years (Section 1); (b) granting of duty drawbacks162 to brewers selling to the garrison of the Castle of Edinburgh (or in the Piershill barracks) or exporting their ale (Sections 2 – 3); (c) the cancellation of the exemption from the duty for the precinct of Holyroodhouse (Section 4);

158 Porter is a type of dark brown bitter beer. 159 4 Scots pints were equal to 1 gallon. 160 A mixture of stale ale and fresh beer. 161 3 Geo.1 c.5 (1716) Edinburgh Beer Duties Act; 9 Geo.1 c.14 (1722) Edinburgh Beer Duties Act; 25 Geo.2 c.9 (1751) Edinburgh Beer Duties Act. All repealed by Statute Law Revision Act 1948. Part of the revenue raised by the 1716 and 1722 Acts was used to fund a Chair in the newly-created Faculty of Law at Edinburgh University. 162 Refunds on the duty.

1335 (d) penalty for importing ale or beer to Edinburgh and failing to pay the duty (Section 5); (e) amendments to the provision of compensation to proprietors damaged by the imposition of the duty (Sections 6 – 8); (f) the application of the duty revenue; records to be kept of the collection and application of the duty (Section 9 - 10); (g) nothing in this Act to extend to empower the city Magistrates to borrow money to increase the existing debt (Section 11); (h) annual payments charged on the duties to cease on the expiration of this Act; this Act may be superseded by a subsequent Act (Sections 12 – 13) (i) status of this Act (Section 14).

Edinburgh Two Pennies Scots Act 1816 (56 Geo. 3 c.xxxv) 5. The purpose of The Edinburgh Two Pennies Scots Act 1816 (“the 1816 Act”) was to clarify the provisions regarding the collection of the duty under the 1798 Act as, according to the preamble - “Doubts and Difficulties have arisen in regard to the Mode of collecting the said Duties, whereby the Payment of the same is liable to be evaded; and it is expedient that further and other Powers should be given for the better collection thereof, so as to render the same effectual”.

6. The 1816 Act provides as follows: (a) the repeal of previous provision relating to the levying and collecting of duties, the drawbacks allowed and the penalties imposed (Section 1); (b) provisions to ensure unity of collection in the same way and manner by all the parishes of Edinburgh (Section 2); (c) allowances and mitigation on the duty to be made in the same way as may be made by the Commissioners of Excise (Section 3); (d) granting of duty drawbacks to brewers selling to the garrison of the Castle of Edinburgh, the Piershill barracks, exporting their ale or brewing for private use (Sections 4 – 7); (e) provisions for persons importing ale to Edinburgh to give notice and pay the duty; penalty for failure to pay the duty; persons importing from the coast to pay the duties at Leith (Sections 8 – 11); (f) all persons with a licence to sell ale required to keep an account of the quantities purchased; penalty for failure to keep such an account; penalty on persons licensed for failing to pay the duty (Sections 12 – 14);

1336 (g) the re-enactment of all clauses in the previous Acts not repealed by this Act (Section 15); (h) appeals under this Act (Section 16); (i) expenses of this Act; status of this Act (Sections 17 – 18).

7. The 1798 Act was time limited to 38 years and expired in 1836. The 1816 Act amends the 1798 Act by providing for a more efficient collection of the duty. Thus the provisions of the 1816 Act are spent and fall to be repealed in consequence of the expiry of the 1798 Act in 1836.

Port Glasgow and Newark Port Glasgow and Newark Two Pennies Scots Act 1799 (39 Geo. 3 c.xxxix) 8. The purpose of the Port Glasgow and Newark Two Pennies Scots Act 1799 (“the 1799 Port Glasgow Act”) was, according to its long title, “for continuing for Thirty-eight Years” the term of the two penny duty on every pint of ale and beer sold in the towns of

Port Glasgow and Newark163 granted by several previous Acts.164 The preamble records that the revenue from the duty was applied in the pursuit of several useful public purposes and it was therefore expedient to extend the term of the duty, which would otherwise run out in November 1801.

9. The 1799 Port Glasgow Act provides as follows: (a) the continuation of the duties payable under the previous Acts for the purposes mentioned in those Acts (Section 1); (b) granting of duty drawbacks to brewers exporting by sea (Section 2); (c) penalty for importing ale or beer and failing to pay the duty (Section 3); (d) a barrel holding 36 English ale gallons shall be deemed to contain 97 Scots pints (Section 4); (e) allowances and mitigation on the duty to be made in the same way as may be made by the Commissioners of Excise (Section 5); (f) provision for contracting out the collection of the duties for a period of 3 years (Section 6); (g) this Act may be superseded by a subsequent Act (Section 7);

163 Duties were extended to Newark under the now repealed 15 Geo.3 c.60 (1775) Port Glasgow Improvement Act. 164 1 Geo.1 c.44 (1714) Glasgow Beer Duties Act; 9 Geo.2 c.31 (1735) Glasgow Beer Duties Act; 28 Geo. 2 c.29 (1755) Glasgow Beer Duties Act. All repealed by Statute Law Revision Act 1948.

1337 (h) appointment of several named persons as Commissioners for the execution of this Act (Section 8); (i) status of this Act (Section 9); (j) this Act to continue in force for 38 years (Section 10).

10. The 1799 Port Glasgow Act was time limited to 38 years and expired in 1837.

Glasgow and Gorbals Glasgow and Gorbals Two Pennies Scots Act 1799 (39 Geo. 3 c.xl) 11. The purpose of the Glasgow and Gorbals Two Pennies Scots Act 1799 (“the 1799 Glasgow and Gorbals Act”) was, according to its long title, “for continuing for Thirty-eight Years” the term of the two penny duty on every pint of ale and beer sold in the city of Glasgow and village of Gorbals granted by several previous Acts.165 The preamble records that large sums of money had been borrowed on the credit of the duty revenue to carry out useful public works, this money could not be repaid within the term of the duty set by the previous Acts.

12. The 1799 Glasgow and Gorbals Act provides as follows: (a) the continuation of the duties chargeable under the previous Acts to be levied and received in the same manner (Section 1); (b) granting of duty drawbacks to brewers selling ale to the troops quartered in the barracks of the city or exporting ale; accurate accounts to be kept of ale exported; penalty for falsifying such accounts (Sections 2 - 3); (c) breweries in the Barony parish of Glasgow and the parish of Govan subject to a penalty of the charge for importing ale without paying the duty on all ale brewed by the importer in the previous 12 months; penalty for importing ale or beer from elsewhere and failing to pay the duty; a person to be employed to discover and seize contraband ale (Section 4 - 6); (d) a barrel holding 36 English ale gallons shall be deemed to contain 97 Scots pints; a barrel holding 34 English gallons to be deemed to hold 92 Scots pints, and so on in proportion (Section 7); (e) allowances and mitigation on the duty to be made in the same way as may be made by the Commissioners of Excise (Section 8);

165 1 Geo.1 Sess.2 c.44 (1715) Glasgow Beer Duties Act; 9 Geo.2 c.31 (1735) Glasgow Beer Duties Act; 28 Geo.2 c.29 (1755) Glasgow Beer Duties Act. All repealed by Statute Law Revision Act 1948.

1338 (f) provision for contracting out the collection of the duties for a period of 3 years (Section 9); (g) this Act may be superseded by a subsequent Act (Section 7); (h) appointment of several named persons as Commissioners for the execution of this Act (Section 8); (i) status of this Act (Section 9); (j) this Act to continue in force for 38 years (Section 10).

13. The 1799 Glasgow and Gorbals Act was time limited to 38 years and expired in 1837.

Dundee Dundee Two Pennies Scots Act 1802 (42 Geo. 3 c.xxvii) 14. The purpose of the Dundee Two Pennies Scots Act 1802 (“the 1802 Dundee Act”) was, according to its long title, “for enlarging the Term and Powers” of the two penny duty on every pint of ale and beer sold in the town of Dundee granted by several previous Acts.166 The preamble records that “a considerable Debt is now owing on the Credit of the said former Act, which cannot be paid off, and the Repairs and other necessary Works by the said Acts directed to be done, carried on, and completed, unless the Term and Powers by the said former Acts granted be enlarged”.

15. The 1802 Dundee Act provides as follows: (a) the continuation of the duties for 25 years; duties to be levied and raised in the same manner and under the same penalties and forfeitures as under the previous Acts (Sections 1 - 2); (b) appointment of several named persons as Commissioners for the execution of this Act (Section 3); (c) Magistrates of Dundee required to deliver the accounts relating to the duties to the Overseers; Overseers empowered to make bylaws; Overseers to keep an account of the duties collected and the application of such duties (Section 4); (d) status of this Act (Section 5).

166 4 Geo.2 c.11 (1730) Dundee Beer Duties Act; 20 Geo.2 c.17 (1746) Dundee Beer Duties Act; 16 Geo.3 c.16 (1776) Dundee Beer Duties Act. All repealed by Statute Law Revision Act 1948.

1339 Dundee Two Pennies Scots Act 1827 (7 & 8 Geo. 4 c.xciii) 16. The purpose of the Dundee Two Pennies Scots Act 1827 (“the 1827 Dundee Act”) was, according to its long title, “for enlarging the Term and Powers” of the two penny duty on every pint of ale and beer sold in the town of Dundee granted by several previous Acts, including the 1802 Dundee Act. The preamble records that the debt referred to in the 1802 Dundee Act was still owing.

17. The 1802 Dundee Act provides as follows: (a) the continuation of the duties for 20 years; duties to be levied and raised in the same manner and under the same penalties and forfeitures as under the previous Acts (Sections 1 - 2); (b) prohibition on the use of the duties for converting the hospital into a workhouse (Section 3); (c) provisions for the Magistrates and Town Council to advance money for maintaining public schools in Dundee and obtaining a better water supply (Sections 4 – 5); (d) provision for the annual appointment of Commissioners and Overseers of Duty (Section 6); (e) provision to allow the modification of the duty by diminishing the duty on any particular kind of ale and increasing the duty on another kind of ale; the altered duty to be collected in the same manner as under previous Acts; not lawful to alter the duties in such a way to result in a lower revenue than the average from the past 3 years or to a revenue of over £100 more than the average; no Commissioner involved in the brewing or sale of ale to be entitled to vote on the alteration of duty (Sections 7 – 10); (f) 5 Commissioners to be present at all meetings; Chairman to have the casting vote in case of equality of votes (Section 11); (g) Commissioners and Overseers to hold annual meetings; Commissioners and Overseers authorised to make bylaws; Magistrates to deliver an account of the duties and the town debts; the town Clerk to act as the Clerk to the Commissioners without any fee or reward (Section 12); (h) status of this Act (Section 13).

18. The 1802 Dundee Act was time limited to 25 years and expired in 1827. The 1827 Dundee Act extended the duty for 20 years and expired in 1847.

1340 Kelso Kelso Two Pennies Scots Act 1802 (42 Geo. 3 c.xxxiii) 19. The purpose of the Kelso Two Pennies Scots Act 1802 (“the 1802 Kelso Act”) was, according to its long title, “for continuing and enlarging the Term and Powers” of the two penny duty on every pint of ale and beer sold within the town and parish of Kelso granted by several previous Acts.167 The preamble records that it was necessary to extend the term of the duties as money borrowed on the credit of the duties had been applied in the construction of a bridge over the river Tweed, which was destroyed by flood.

20. The 1802 Kelso Act provides as follows: (a) the continuation of the duties for 21 years; duties to be levied and raised in the same manner and under the same penalties and forfeitures as under the previous Acts (Section 1); (b) allowances and mitigation on the duty to be made in the same way as may be made by the Commissioners of Excise (Section 2); (c) penalty for importing ale or beer and failing to pay the duty (Section 3); (d) Trustees empowered to borrow up to £1500 on the security of the duties for more speedily achieving the purposes of the previous Acts (Section 4); (e) appointment of several named persons as Overseers of Duty (Section 5); (f) expenses of obtaining this Act (Section 6); (g) status of this Act (Section 7).

Kelso Two Pennies Scots Act 1824 (5 Geo. 4 c.xxxviii) 21. The purpose of the Kelso Two Pennies Scots Act 1824 (“the 1824 Kelso Act”) was, according to its long title, “for continuing and enlarging the Term and Powers” of the two penny duty on every pint of ale and beer sold within the town and parish of Kelso granted by several previous Acts, including the 1802 Kelso Act. The preamble records that, while the bridge over the Tweed had been completed, “some of the other Purposes for which the Duty was granted have not been accomplished, and cannot be carried into Execution, unless the Term and Powers of the said recited Acts be continued and enlarged”.

167 32 Geo.2 c.56 (1758) Kelso Beer Duties Act; 20 Geo.3 c.11 (1780) Kelso Beer Duties Act. Both repealed by Statute Law Revision Act 1948

1341 22. The 1824 Kelso Act provides as follows: (a) the continuation of the term of the two penny duty on ale and beer sold in Kelso for a further 21 years from the expiration of the term granted in 1802; duties to be levied and raised in the same manner and under the same penalties and forfeitures as under the previous Acts; officials and named persons appointed as Trustees; the duty to be applied in repairing the streets of the town and supplying fresh water to the inhabitants (Section 1); (b) allowances and mitigation on the duty to be made in the same way as may be made by the Commissioners of Excise (Section 2); (c) granting of duty drawbacks to brewers exporting ale; accurate accounts to be kept of ale exported; no drawback may be claimed unless all duties owed are paid up by the brewer (Section 3); (d) penalty for importing ale or beer and failing to pay the duty (Section 4); (e) Trustees empowered to borrow up to £1500 on the security of the duties for more speedily achieving the purposes of the previous Acts (Section 5); (f) appointment of several named persons as Overseers of Duty (Section 6); (g) status of this Act (Section 7).

23. The 1802 Kelso Act was time limited to 21 years and expired in 1823. The 1824 Kelso Act extended the term for a further 21 years and expired in 1844.

Dalkeith Dalkeith Improvement and Market Act 1804 (44 Geo. 3 c.xxxvi) 24. The purpose of the Dalkeith Improvement and Market Act 1804 (“the 1804 Dalkeith Act”) was, according to its long title, for continuing the term of the two penny duty on every pint of ale and beer sold within the town and parish of Dalkeith granted by several previous Acts,168 and “for paving, cleaning and lighting the Streets of the said Town; and for erecting a New Publick Market therein”.

25. The 1804 Dalkeith Act provides as follows: (a) duties extended for the term set out in this Act; duties to be levied and raised in the same manner and under the same penalties and forfeitures as under the previous Acts; duties to be applied for the purpose of paving,

168 33 Geo.2 c.53 (1759) Dalkeith Beer Duties Act; 22 Geo.3 c.18 (1782) Dalkeith Beer Duties Act. Both repealed by Statute Law Revision Act 1948.

1342 repairing, cleaning and lighting the streets, supplying the town with fresh water and erecting a public market (Section 1); (b) appointment of several named persons as Trustees (Section 2); (c) penalty for importing ale or beer and failing to pay the duty (Section 3); (d) Trustees to construct sewers; Trustees to contract with scavengers to clean the streets; occupiers to cause the front of the premises to be swept daily; prohibition on drawing sledges or wheelbarrows along the foot pavements; persons carrying dung over the foot pavements to clean the same (Sections 4 – 8); (e) provisions to ensure the installation of drainpipes to convey water from the roofs of all houses to the ground (Sections 9 – 12); (f) Trustees may order the removal of all outside stairs or signs that may obstruct the streets and pavements (Sections 13 – 14); (g) prohibition on carrying out trade in the street (Section 15); (h) prohibition on flowerpots on window ledges or any other place where they may cause a danger by falling unless they are sufficiently secured (Section 16); (i) Trustees may order lamps to be fixed to walls of buildings; penalty for breaking the lamps or extinguishing the light; accidental damage to be paid for (Sections 17 – 19); (j) Trustees may order houses to be numbered; penalty for damaging or defacing the numbers (Section 20); (k) provisions on the possession and storage of gunpowder (Section 21 – 23); (l) lawful for the Trustees to order the removal of the public market, to purchase grounds for the construction of a market place and to make rules for the running of the market; quantity of ground not to exceed 5 acres and money expended not to exceed £7000 (Sections 24 – 25); (m) all things purchased in pursuance of this Act to be vested in the Trustees (Section 26); (n) lawful for the Trustees to make rules and bylaws for the better executing of this Act; bylaws may be enforced by pecuniary penalties not exceeding £1 (Section 27); (o) action may be brought by the Collector of Duty for the performance of all obligations and payment of fines under this Act; the collection of fines under this Act (Section 28 – 29);

1343 (p) limitation of actions for penalties under this Act; limitation of actions against the Trustees; Trustees may administer the oath to persons giving evidence (Sections 30 – 33); (q) persons appointed Trustees and Overseers vested with the same rights as under previous Acts (Section 34); (r) saving rights of the Duke of Buccleuch and the Baron Baillie of Dalkeith (Section 35); (s) expenses of this Act; status of this Act (Sections 36 – 37); (t) continuation of this Act for 21 years (Section 38).

Dalkeith Two Pennies Scots Act 1825 (6 Geo. 4 c.xxxvi) 26. The purpose of the Dalkeith Two Pennies Scots Act 1825 (“the 1825 Dalkeith Act”) was, according to its long title, for continuing the term of the two penny duty on every pint of ale and beer sold within the town and parish of Dalkeith granted by several previous Acts, including the 1804 Dalkeith Act. The preamble records that the term of the duties “are about to expire, and the Duties thereby granted will consequently thereupon cease and determine; and it is expedient and necessary for the Accomplishment of the Purposes for which the said Acts were passed, that the same should be farther continued”.

27. The 1825 Dalkeith Act provides as follows: (a) duties extended for the term set out in this Act; duties to be levied and raised in the same manner and under the same penalties and forfeitures as under the previous Acts (Section 1); (b) appointment of named persons as Trustees and Overseers of Duty (Section 2); (c) granting of duty drawbacks to brewers exporting ale (Section 3); (d) status of this Act (Section 4); (e) continuation of this Act for 21 years (Section 5).

28. The 1804 Dalkeith Act was time limited to 21 years and expired in 1825. The 1825 Dalkeith Act extended the term for a further 21 years and expired in 1845.

1344 Burntisland Burntisland Two Pennies Scots Act 1807 (47 Geo. 3 Sess. 2 c.xli) 29. The purpose of the Burntisland Two Pennies Scots Act 1807 (“the 1807 Burntisland Act”) was, according to its long title, for continuing the term of the two penny duty on every pint of ale and beer sold within the town of Burntisland granted by several previous Acts.169 The preamble records that, in order to fulfil the purposes of the duty “a Prolongation of the said Acts would be of great Advantage to the Community of the said Borough of Burntisland”.

30. The 1807 Burntisland Act provides as follows: (a) the term of the duties extended for the continuance of this Act (Section 1); (b) granting of duty drawbacks to brewers brewing for private use (Section 2); (c) duties to be levied and raised in the same manner and under the same penalties and forfeitures as under the previous Acts (Section 3); (d) penalty for importing ale or beer and failing to pay the duty (Section 4); (e) appointment of several named persons as Overseers of Duty (Section 5); (f) status of this Act (Section 6); (g) Continuance of this Act for 31 years (Section 7).

31. The 1807 Burntisland Act was time limited to 31 years and expired in 1838.

Kinghorn Kinghorn Two Pennies Scots Act 1807 (47 Geo. 3 Sess. 2 c.xlii) 32. The purpose of the Kinghorn Two Pennies Scots Act 1807 (“the 1807 Kinghorn Act”) was, according to its long title, for continuing the term of the two penny duty on every pint of ale and beer sold in the burgh170 of Kinghorn granted by several previous Acts.171 The preamble records that “the said Acts expired at the End of the last Session of Parliament, and the Purposes for which the said Duty was granted cannot be completed unless the said Acts are revived, and further continued, which would be of great Advantage to the Community of the said Borough of Kinghorn”.

169 6 Geo.1 c.8 (1719) Burntisland Beer Duties Act; 20 Geo.2 c.26 (1746) Burntisland Beer Duties Act; 17 Geo.3 c.20 (1776) Burntisland Beer Duties Act. All repealed by Statute Law Revision Act 1948. 170 A chartered town or borough in Scotland. 171 22 Geo.2 c.13 (1748) Kinghorn Beer Duties Act; 14 Geo.3 c.28 (1774) Kinghorn Beer Duties Act. Both repealed by Statute Law Revision Act 1948.

1345 33. The 1807 Kinghorn Act provides as follows: (a) the term of the duties extended for the continuance of this Act; the duty to be used by the Magistrates for the benefit of the borough (Section 1); (b) duties to be levied and raised in the same manner and under the same penalties and forfeitures as under the previous Acts (Section 2); (c) appointment of several named persons as Overseers of Duty (Section 3); (d) status of this Act (Section 4); (e) Continuance of this Act for 25 years (Section 7).

34. The 1807 Kinghorn Act was time limited to 25 years and expired in 1832.

Aberbrothock172 Aberbrothock Two Pennies Scots Act 1808 (48 Geo. 3 c.xiv) 35. The purpose of the Aberbrothock Two Pennies Scots Act 1808 (“the 1808 Aberbrothock Act”) was, according to its long title, “to continue several Acts173 for granting a Duty of Two Pennies Scots upon Ale and Beer brewed in the Town of Aberbrothock, in the County of Forfar”.174 The preamble records that the “the Purposes for which the said Duty was granted are not yet completed, and a considerable Debt is now owing on the Credit of the said Acts, which cannot be paid off and the necessary Works by the said Acts directed to be done, carried on and completed, unless the Terms and Powers by the said former Acts granted, be enlarged”.

36. The 1808 Aberbrothock Act provides as follows: (a) the continuation of the term of the two penny duty on ale and beer sold in Aberbrothock for a further 21 years (Section 1); (b) duties to be levied and raised in the same manner and under the same penalties and forfeitures as under the previous Acts (Section 2); (c) granting of duty drawbacks to brewers exporting their ale (Section 3); (d) appointment of several named persons as Overseers of Duty; provision for the meetings of the Overseers (Sections 4 - 5); (e) status of this Act (Section 6).

172 Aberbrothock is today known as Arbroath. 173 11 Geo.2 c.4 (1748) Aberbrothock Beer Duties Act; 3 Geo.3 c.28 (1763) Aberbrothock Beer Duties Act; 27 Geo.3 c.46 (1787) Aberbrothock Beer Duties Act. All repealed by Statute Law Revision Act 1948. 174 Now located in the Unitary Authority of Angus.

1346 Aberbrothock Two Pennies Scots Act 1824 (9 Geo. 4 c.xiii) 37. The purpose of the Aberbrothock Two Pennies Scots Act 1824 (“the 1824 Aberbrothock Act”) was, according to its long title, “to continue several Acts for granting a Duty of Two Pennies Scots upon Ale and Beer brewed in the Town of Aberbrothock”. The several Acts comprised of those mentioned in the 1808 Aberbrothock Act and the 1808 Aberbrothock Act itself. The preamble records that the debt raised on the credit of the duties was yet to be repaid and the works for which the duties were authorised were not completed.

38. The 1824 Aberbrothock Act provides as follows: (a) the continuation of the term of the two penny duty on ale and beer sold in Aberbrothock for a further 21 years from the expiration of the term granted in 1808 (Section 1); (b) duties to be levied and raised in the same manner and under the same penalties and forfeitures as under the previous Acts (Section 2); (c) granting of duty drawbacks to brewers exporting their ale (Section 3); (d) appointment of several named persons as Overseers of Duty; provision for the meetings of the Overseers (Sections 4 - 5); (e) status of this Act (Section 6).

39. The 1808 Aberbrothock Act was time limited to 21 years and expired in 1829. The 1824 Aberbrothock Act extended the term for a further 21 years and expired in 1850.

Dumfries Dumfries Two Pennies Scots Act 1811 (51 Geo. 3 c.xxxvii) 40. The purpose of the Dumfries Two Pennies Scots Act 1811 (“the 1811 Dumfries Act”) was, according to its long title, “for continuing several Acts for laying a Duty of Twopennies Scots, or One-sixth of a Penny Sterling, on every Pint of Ale, Beer or Porter, that shall be vended or sold with in the Town of Dumfries”. The preamble records that the money arising from the duties “though managed with the greatest frugality has been found inadequate to pay off the Debts for which it was granted and continued”.

1347 41. The 1811 Dumfries Act provides as follows: (a) the duties to be raised for the term set out in this Act (Section 1); (b) duties to be levied and raised in the same manner and under the same penalties and forfeitures as under the previous Acts (Section 2); (c) granting of duty drawbacks to brewers exporting their ale (Section 3); (d) appointment of several named persons as Overseers of Duty (Section 4); (e) status of this Act (Section 5); (f) Continuance of this Act for 21 years (Section 6).

42. The 1811 Dumfries Act was time limited to 21 years and expired in 1832.

Montrose Montrose Two Pennies Scots Act 1816 (56 Geo. 3 c.xxxvii) 43. The purpose of the Montrose Two Pennies Scots Act 1816 (“the 1816 Montrose Act”) was, according to its long title, for continuing the term of the two penny duty on every pint of ale and beer sold in the town of Montrose granted by several previous Acts,175 and for supplying the town with fresh water. The preamble records that “the Purposes for which the said Rates and Duties were granted have not been completed, and cannot be accomplished, and the Debts contracted under the Authority of the said Acts cannot be discharged, unless the Terms and Powers of the said Acts be further continued and enlarged”.

44. The 1816 Montrose Act provides as follows: (a) the term of the duties extended for the continuance of this Act (Section 1); (b) appointment of certain officials as Commissioners for the execution of this Act; provision for the annual election, by the town Commissioners or replacement Commissioners from their respective bodies; provision for the replacement of Commissioners on their death or removal from office; quorum of Commissioners’ meetings; decisions to be by majority vote with the chairman casting the deciding vote in cases of equality of votes (Sections 2 - 4);

175 6 Geo.1 c.7 (1719) Montrose Beer Duties Act; 7 Geo.2 c.28 (1733) Montrose Beer Duties Act; 9 Geo.3 c.57 (1769) Montrose Beer Duties Act; 35 Geo.3 c.42 (1795) Montrose Beer Duties Act. All repealed by Statute Law Revision Act 1948.

1348 (c) duty raised under this Act to be applied firstly in supplying the town with fresh water, secondly for repairing the public streets and any remainder for public purposes set out in the previous Act (Section 5); (d) granting of duty drawbacks to brewers exporting their ale (Section 6); (e) duties to be levied and raised in the same manner and under the same penalties and forfeitures as under the previous Acts (Section 7); (f) appointment of several named persons as Overseers of Duty (Section 8); (g) status of this Act (Section 9); (h) Continuance of this Act for 21 years (Section 10).

45. The 1816 Montrose Act was time limited to 21 years and expired in 1837.

Extent 46. The provisions proposed for repeal have no effect outside Scotland.

Consultation 47. The Scottish Government, HMRC Solicitor’s Office, Scotland, Dumfries and Galloway Council, City of Edinburgh Council, Inverclyde Council, Angus Council, City of Glasgow Council, Dundee City Council, Scottish Borders Council, Midlothian Council and Fife Council have all been consulted about the proposed repeals and have no objection.

Our ref: L4/2/62 (SLC) October 2012

1349 GROUP 3 – PERSONAL ACCOUNTS DELIVERY AUTHORITY

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Reference Extent of repeal or revocation ______

Public Records Act 1958 In Schedule 1, in Part 2 of the (6 & 7 Eliz.2 c.51) Table, the entry for the Personal Accounts Delivery Authority.

Parliamentary Commissioner Act 1967 In Schedule 2, the entry for the (c.13) Personal Accounts Delivery Authority.

House of Commons Disqualification In Schedule 1, in Part 2, the entry Act 1975 (c.24) for the Personal Accounts Delivery Authority.

Northern Ireland Assembly In Schedule 1, in Part 2, the entry Disqualification Act 1975 (c.25) for the Personal Accounts Delivery Authority.

Freedom of Information Act 2000 (c.36) In Schedule 1, in Part 6, the entry for the Personal Accounts Delivery Authority.

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Personal Accounts Delivery Authority 1. The repeals proposed in this note are consequential upon the winding up of the Personal Accounts Delivery Authority (“the Authority”).

2. The Authority was established by the Pensions Act 2007 (“the 2007 Act”).176 The functions of the Authority were set out in the Pensions Act 2008 (“the 2008 Act”)177 and included the giving of assistance and advice required by the Secretary of State under section 67(1) of that Act. The main purpose of the Authority was to advise on the introduction of a new low-cost pensions vehicle.

3. Section 23(1) of the 2007 Act authorised the Secretary of State to make an order providing for the winding up and dissolution of the Authority.178 This power has now been duly exercised. By virtue of the Personal Accounts Delivery Authority Winding Up

176 The 2007 Act, s 20. Further provision in relation to the Authority was made by sections 21 to 23 of, and Schedule 6 to, the 2007 Act. 177 The 2008 Act, s 79(2). 178 The power to make such an order arose if for certain reasons it appeared to the Secretary of State that it was no longer necessary for the Authority to continue to exist: the 2007 Act, s 23(3).

1350 Order 2010 (“the 2010 Order”)179, the Authority was wound up and dissolved on 5 July 2010.180 The Order also made provision for the transfer of the Authority’s property, rights and liabilities to the National Employment Savings Trust Corporation (“the NEST Corporation”)181, a trustee corporation established under section 75 of the 2008 Act. The functions of the NEST Corporation are set out in section 76 of the 2008 Act. It is responsible for overseeing the National Employment Savings Trust known as NEST.182

4. The winding-up and dissolution of the Authority in 2010 means that a number of references to the Authority on the statute book183 are now unnecessary and their repeal is proposed on that basis. These references are in the following provisions-  Public Records Act 1958, Schedule 1, Part 2 (other establishments and organisations)  Parliamentary Commissioner Act 1967, Schedule 2 (Departments etc subject to investigation)  House of Commons Disqualification Act 1975, Schedule 1, Part 2 (bodies of which all members are disqualified)  Northern Ireland Assembly Disqualification Act 1975, Schedule 1, Part 2 (bodies of which all members are disqualified)  Freedom of Information Act 2000, Schedule 1, Part 6 (other public bodies and offices: general).

Extent 5. The provisions proposed for repeal extend to different parts of the United Kingdom.

Consultation 6. The Department for Work and Pensions, the Ministry of Justice, the National Archives, the Parliamentary Ombudsman and the relevant authorities in Wales, Scotland and Northern Ireland have been consulted about these repeal proposals.

October 2012 (32/195/43) LAW/005/027/06

179 SI 2010 No 911. 180 The 2010 Order, art 3. The Order also repealed sections 20 and 22 of, and Schedule 6 to, the 2007 Act : art 8(1)(a), (b). The Order also repealed sections 79 to 85 of the 2008 Act. 181 The 2010 Order, art 4(1), Sch 1. 182 NEST is a low cost pension scheme designed to meet the needs of low to moderate earners and their employers. 183 These references were inserted by the 2007 Act, s 20(3), Sch 6, Pt 4, paras 20 to 23; Parliamentary Commissioner Order 2008 (SI 2008 No 3115), art 2, Sch.

1351 PART 11

TURNPIKES

Introduction

Background 1. This note proposes the repeal of a number of obsolete turnpike Acts relating to the construction, repair and maintenance of roads in parts of Gloucestershire, Oxfordshire and Surrey. The note also proposes the repeal of obsolete Acts relating to the financing, construction, repair and maintenance of roads between London and Holyhead. These Acts have long ceased to have any effect. In most cases, the periods for which they were individually enacted expired a century or more ago. Despite this, none of them have been formally repealed, and they remain on the statute book to this day.

2. Until the late 19th century, Britain had no national framework for maintaining its highways. For much of the 17th and 18th centuries, roads were repairable by the population at large, with every able-bodied man being subject to six days a year of unpaid statute labour repairing the roads. The inefficiency of the statute labour system left most roads poorly repaired and maintained.

3. Turnpikes were an alternative method of road administration and were first used in 1663. A turnpike was a toll-gate set up across a road, with travellers along that road being able to pass through the gate only upon payment of a toll. The revenue collected from tolls would be used to repair and maintain the road.

4. The first turnpike Act was passed in 1663 to set up a turnpike road in Wadesmill, Hertfordshire.1 The first turnpike trust was established by a 1706 statute which appointed and nominated 32 trustees to oversee the maintenance and management of the road between Fonthill in Bedfordshire to Stony Stratford in Buckinghamshire.2 These humble beginnings led to the passing of more than 1100 local Acts establishing turnpike trusts during the 18th century. These Acts were generally expressed to continue for, or expire after, a fixed period, usually 21 years. The relevant periods were frequently extended, either by an Act specific to a

1 15 Car 2 c.1 (Road Repair (Herts, Cambs and Hunts)).

1352 particular turnpike trust or, after the mid-1830s, on an annual basis by the Annual Turnpike Acts Continuance Acts (“the ATCAs”).

5. The Annex to this note explains the reasons for the rise and subsequent decline of the turnpike system as a means of maintaining a national road network. For example direct competition from the newly-built railways in the first half of the 19th century was a major factor in the financial failure of many turnpike trusts. Suffice it to say that, from 1864 onwards, Parliament embarked on a positive programme of terminating turnpike trusts. This was achieved by means of the ATCAs, each of which identified specific turnpike Acts for repeal or discontinuance, whilst continuing every other subsisting turnpike Act for a period of approximately 12 months. The final extension under an ATCA was until 1 November 18863, and the last remaining trust (relating to the Anglesey portion of the Shrewsbury to Holyhead Road) expired on 1 November 1895.4

6. Although the framework of legislation that governed the generic management of turnpike trusts was repealed in 1981,5 most of the Acts that provided for individual turnpike trusts have never been formally repealed. The present exercise seeks to remedy that situation in relation to the counties of Gloucestershire, Oxfordshire and Surrey and in relation to the roads between London and Holyhead. Work on repealing turnpike legislation in other counties of England and Wales will be undertaken in due course.6

Annual Turnpike Acts Continuance Act 1885 7. The Annual Turnpike Acts Continuance Act 1885 (“the 1885 Act”) was the final Act in a long series dating back to the 1830s7 whereby Parliament provided for the continuation, expiry or repeal of turnpike Acts. It applied only to turnpikes in England and Wales.8 Sections 1, 3 and 4 provided for the continuation of specified turnpike Acts to dates varying between 1 November 1885 and 1 November 1896.9 Section 2 repealed the turnpike Acts specified in Schedule 2 to the 1885 Act.

2 6 Ann c.4 (Bedfordshire and Bucks Roads). 3 Annual Turnpike Acts Continuance Act 1885, s 6. 4 Shrewsbury and Holyhead Road (Anglesey and Carnarvon) Act 1890 (c.clxxxv), s 1, Sch. 5 Statute Law (Repeals) Act 1981, s 1, Sch 1. 6 The Statute Law (Repeals) Act 2008 repealed the turnpike legislation of Essex, Suffolk and Norfolk. See Part 10 of Schedule 1 to the 2008 Act. 7 The annual series began in 1834 (4 & 5 Will.4 c.10) although there were earlier turnpike continuation Acts in 1800 (41 Geo.3 c.26) and 1831 (1 & 2 Will.4 c.6). 8 The 1885 Act, s 8.

1353 8. The most significant provision of the 1885 Act is section 6, which applied to all other turnpike Acts that then remained in force. Section 6 provided as follows- Any other Act now in force for regulating, making, amending or repairing any turnpike road which will expire at or before the end of the next session of Parliament shall continue in force until the first day of November one thousand eight hundred and eighty-six, and no longer, unless Parliament in the meantime otherwise provides; but this section shall not affect any Act continued to a specified date and no longer, or any Act which is to be repealed at a specified time.

In other words, any turnpike Act that had not already expired, been repealed or discontinued could continue no longer than 1 November 1886 unless Parliament provided otherwise. In the event, as indicated above, the final turnpike trust expired in 1895.

The proposed repeals – three groups 9. Most of the Acts listed below are proposed for repeal on the basis that, although they have expired or have been discontinued, they have not been formally repealed. Groups 1 and 2 focus on the counties of Gloucestershire, Oxfordshire and Surrey although many of the Acts span more than one county. Moreover, boundary changes over the years mean that many of the locations originally falling within these counties fall within other counties or within the London boroughs. The Acts in Group 3 (1) (London to Holyhead, Finance) relate to the financing of the roads between London and Holyhead. Whilst these Acts are now obsolete, they have neither expired nor been discontinued. Group 3 (2) contains obsolete enactments passed to authorise the actual construction and repair of those roads.

9 The dates are set out in the 1885 Act, Schs 1, 3 and 4.

1354 TURNPIKES

GROUP 1 – GLOUCESTERSHIRE AND OXFORDSHIRE

______

Reference Extent of repeal or revocation ______

9 Will.3 c.18 (1697) The whole Act. (Gloucestershire Roads Act)

12 Geo.1 c.18 (1725) The whole Act. (Tewkesbury Roads Act)

12 Geo.1 c.24 (1725) The whole Act. (Gloucestershire Roads Act)

4 Geo.2 c.23 (1730) The whole Act. (Oxford and Gloucester Roads Act)

17 Geo.2 c.10 (1743) The whole Act. (Oxford and Gloucester Roads Act)

19 Geo.2 c.18 (1745) The whole Act. (Gloucester Roads Act)

24 Geo.2 c.28 (1750) The whole Act. (Gloucester and Oxford Roads Act)

26 Geo.2 c.70 (1753) The whole Act. (Oxford and Gloucester Roads Act)

29 Geo.2 c.51 (1756) The whole Act. (Gloucestershire Roads Act)

29 Geo.2 c.58 (1756) The whole Act. (Gloucester Roads Act)

29 Geo.2 c.81 (1756) The whole Act. (Berks Roads Act)

31 Geo.2 c.64 (1757) The whole Act. (Gloucestershire Roads Act)

31 Geo.2 c.65 (1757) The whole Act. (Gloucester Roads Act)

5 Geo.3.c.80 (1765) The whole Act. (Oxford and Gloucester Roads Act)

8 Geo.3 c.41 (1768) The whole Act. (Gloucester and Oxford Roads Act)

1355 8 Geo.3 c.61 (1768) The whole Act. (Abingdon to Swinford Roads Act)

11 Geo.3 c.73 (1771) The whole Act. (Oxford Roads Act)

14 Geo.3 c.111 (1774) The whole Act. (Gloucestershire Roads Act)

18 Geo.3 c.99 (1778) The whole Act. (Berks Roads Act)

18 Geo.3 c.102 (1778) The whole Act. (Gloucester Roads Act)

19 Geo.3 c.93 (1779) The whole Act. (Gloucester Roads Act)

20 Geo.3 c.70 (1780) The whole Act. (Gloucester Roads Act)

20 Geo.3 c.76 (1780) The whole Act. (Burford to Preston Road Act)

21 Geo.3 c.87 (1781) The whole Act. (Oxford Roads Act)

23 Geo.3 c.104 (1783) The whole Act. (Gloucester Roads Act)

23 Geo.3 c.106 (1783) The whole Act. (Gloucestershire Roads Act)

30 Geo.3 c.106 (1790) The whole Act. (Berks Roads Act)

31 Geo.3 c.103 (1791) The whole Act. (Bicester to Aynho Road Act)

31 Geo.3 c.111 (1791) The whole Act. (Oxford and Gloucester Roads Act)

31 Geo.3 c.116 (1791) The whole Act. (Warwick and Gloucester Roads Act)

33 Geo.3 c.137 (1793) The whole Act. (Witney to Clanfield Road Act)

33 Geo.3 c.180 (1793) The whole Act. (Bicester Roads Act)

37 Geo.3 c.170 (1797) The whole Act. (Adderbury and Oxford Road Act)

1356 38 Geo.3 c.xii (1798) The whole Act. (Gloucester, Cheltenham and Tewkesbury Roads Act)

38 Geo.3 c.xiii (1798) The whole Act. (Crickley Hill, Campsfield and Kidlington Roads Act)

38 Geo.3 c.lxv (1798) The whole Act. (Oxford District of Faringdon Road Act)

39 & 40 Geo.3 c.xvi (1800) The whole Act. (Witney and Woodstock Roads Act)

39 & 40 Geo.3 c.xcvi (1800) The whole Act. (Road from Gloucester to the Bristol Road Act)

41 Geo.3 c.xvi (1801) The whole Act. (Road from Burford to Dancy’s Fancy Act)

41 Geo.3 c.lxxxv (1801) The whole Act. (Tetbury Roads Act)

41 Geo.3 c.cxxxvii (1801) The whole Act. (Kidlington Green Road Act)

45 Geo.3 c.cix (1805) The whole Act. (Road from Newnham to St Whites (Gloucestershire) Act)

51 Geo.3 c.xlvi (1811) The whole Act. (Abingdon and Swinford Road Act)

52 Geo.3 c.xxvii (1812) The whole Act. (Cirencester Road Act)

53 Geo.3 c.cxxxiii (1813) The whole Act. (Road from Neat Enstone and Chipping Norton Turnpike Road to Weston-on-the-Green (Oxfordshire) Act)

53 Geo.3 c.cc (1813) The whole Act. (Bicester and Aynho Road and Branch Act)

55 Geo.3 c.xxxviii (1815) The whole Act. (Witney and Clanfield Road Act)

56 Geo.3 c.i (1816) The whole Act. (Chapel on the Heath (Oxfordshire) and Bourton on the Hill Road Act)

1357 58 Geo.3 c.v (1818) The whole Act. (Roads from Gloucester to Cheltenham Act)

58 Geo.3 c.lxxii (1818) The whole Act. (Road from Chipping Campden to Old Stratford Act)

59 Geo.3 c.lxxxiv (1819) The whole Act. (Roads from Friar Bacon’s Study (Oxford District) Act)

59 Geo.3 c.cxxii (1819) The whole Act. (Adderbury and Oxford Road Act)

59 Geo.3 c.cxxiv (1819) The whole Act. (Didbrook and Stow-on-the-Wold Road Act)

1 & 2 Geo.4 c.vi (1821) The whole Act. (Gloucester and Clay Pitts Road Act)

1 & 2 Geo.4 c.lxxxii (1821) The whole Act. (Gloucester to Bristol Road and Branches Act)

1 & 2 Geo.4 c.lxxxiii (1821) The whole Act. (Roads from Tetbury, Frocester Hill and from Latterwood Act)

1 & 2 Geo.4 c.lxxxvi (1821) The whole Act. (Weston-on-the Green and Kidlington Road Act)

1 & 2 Geo.4 c.cix (1821) The whole Act. (Crickley Hill and Campsfield Roads Act)

3 Geo.4 c.xxxvi (1822) The whole Act. (Culham, Abingdon and Fyfield Roads Act)

3 Geo.4 c.xlvii (1822) The whole Act. (Burford and Dancy’s Fancy Road Act)

3 Geo.4 c.lxi (1822) The whole Act. (Gloucestershire Roads Act)

3 Geo.4 c.lxiii (1822) The whole Act. (Tetbury Roads Act)

3 Geo.4 c.xc (1822) The whole Act. (Road from Banbury to Edgehill Act)

3 Geo.4 c.xciii (1822) The whole Act. (Chippenham and Westerleigh Road Act)

1358 4 Geo.4 c.cv (1823) The whole Act. (Banbury, Brailes and Barcheston Road Act)

5 Geo.4 c.ix (1824) The whole Act. (Burford Lane and Stow-on-the-Wold Roads Act)

5 Geo.4 c.xi (1824) The whole Act (Roads from Newent Act)

5 Geo.4 c.cxl (1824) The whole Act. (Evesham and Cheltenham Turnpike Roads Act)

6 Geo.4 c.clv (1825) The whole Act. (Warwick, Worcester, Gloucester and Oxford Roads Act)

7 Geo.4 c.xii (1826) The whole Act. (Marshfield District of Roads Act)

7 Geo.4 c.lxxviii (1826) The whole Act. (Tewkesbury Roads Act)

7 & 8 Geo.4 c.xvi (1827) The whole Act. (Gloucester, Birdlip Hill and Crickley Hill Roads Act)

2 & 3 Will.4 c.xxxiv (1832) The whole Act. (Buckingham to Hanwell (Oxfordshire) Road Act)

3 & 4 Will.4 c.lv (1833) The whole Act. (Roads from Gloucester City Act)

3 & 4 Will.4 c.lxxiii (1833) The whole Act. (Road from Great Faringdon to Burford Act)

3 & 4 Will.4 c.xci (1833) The whole Act. (Fyfield and St John’s Bridge, and Kingston Bagpuize and Newbridge Roads Act)

4 & 5 Will.4 c.xciv (1834) The whole Act. (Barrington and Campsfield and Enslow Bridge Roads (Oxfordshire) Act)

5 & 6 Will.4 c.ciii (1835) The whole Act. (Oxford, Fifield and Witney Roads Act)

1 & 2 Vict. c.xlvi (1838) The whole Act. (Thame Roads Act)

1359 4 & 5 Vict. c.c (1841) The whole Act. (Henley-upon-Thames, Dorchester and Oxford Road Act)

4 & 5 Vict. c.cvii (1841) The whole Act. (Nuffield and Faringdon Road Act)

4 & 5 Vict. c.cxi (1841) The whole Act. (Abingdon and Chilton Pond Road Act)

8 & 9 Vict. c.xxx (1845) The whole Act. (Stokenchurch and New Woodstock Road and Branches Act)

8 & 9 Vict. c.cli (1845) The whole Act. (Road from Harwell to Streatley (Berkshire) Act)

9 & 10 Vict. c.vii (1846) The whole Act. (Woodstock and Rollright Lane Road (Oxfordshire) Act)

Cheltenham and Painswick Turnpike The whole Act. Road Act 1851 (14 & 15 Vict. c.xi)

Cheltenham and Gloucester The whole Act. Turnpike Road Act 1851 (14 & 15 Vict. c.xii)

Stroud and Gloucester Turnpike The whole Act. Road Act 1851 (14 &15 Vict. c.l)

Shillingford, Wallingford and Reading The whole Act. Road Act 1852 (15 & 16 Vict. c.lxxix)

Stroud and Bisley Road Act 1852 The whole Act. (15 & 16 Vict. c.lxxxvii)

Asthall and Buckland Road The whole Act. Act 1852 (15 & 16 Vict. c.cxxxix)

Burford, Leachlade and Swindon The whole Act. Turnpike Roads Act 1853 (16 & 17 Vict. c.civ)

Upton Saint Leonard’s Turnpike The whole Act. Roads Act 1853 (16 & 17 Vict. c.cxxvi)

Kingswood District of Roads Act 1854 The whole Act. (17 & 18 Vict. c.xxi)

Stroud, Painswick and Gloucester Road The whole Act. Act 1854 (17 & 18 Vict. c.xcv)

1360 Charlbury Roads Act 1855 The whole Act. (18 & 19 Vict. c.lxxxv)

Lightpill and Birdlip Road Act 1855 The whole Act. (18 & 19 Vict. c.cvi)

Stroud, Cainscross and Minchinhampton The whole Act. Road Act 1855 (18 & 19 Vict. c.cviii)

Stroud and Chalford Turnpike Roads The whole Act. Act 1855 (18 & 19 Vict. c.cix)

Dean Forest Turnpike Roads Act 1858 The whole Act. (21 & 22 Vict. c.lxxxvi)

Winchcomb Roads Act 1865 The whole Act. (28 & 29 Vict. c.clxxi)

Huntley Roads Act 1866 The whole Act. (29 & 30 Vict. c.c)

Forest of Dean Turnpike Trust The whole Act. Abolition Act 1888 (51 & 52 Vict. c.cxciii)

1361 GROUP 2 – SURREY

______

Reference Extent of repeal or revocation ______

8 & 9 Will.3 c.15 (1696) The whole Act. (Highways Surrey and Sussex Act)

4 Geo.1 c.4 (1717) The whole Act. (London, East Grinstead, Sutton and Kingston Roads Act)

4 Geo.1 c.5 (1717) The whole Act. (Southwark, Greenwich and Lewisham Roads Act)

6 Geo.1 c.26 (1719) The whole Act. (Surrey and Kent Roads Act)

10 Geo.1 c.13 (1723) The whole Act. (Surrey and Sussex Roads Act)

10 Geo.2 c.23 (1736) The whole Act. (Surrey and Sussex Roads Act)

11 Geo.2 c.36 (1737) The whole Act. (Surrey and Kent Roads Act)

25 Geo.2 c.5 (1751) The whole Act. (South London Roads Act)

31 Geo.2 c.77 (1757) The whole Act. (Leatherhead and Guildford Road Act)

31 Geo.2 c.78 (1757) The whole Act. (Guildford and Farnham Road Act)

10 Geo.3 c.82 (1770) The whole Act. (Surrey and Sussex Roads Act)

19 Geo.3 c.104 (1779) The whole Act. (Surrey Roads Act)

20 Geo.3 c.96 (1780) The whole Act. (Guildford to Farnham Road Act)

39 & 40 Geo.3 c.xxvii (1800) The whole Act. (Leatherhead and Stoke (Surrey) Road Act)

41 Geo.3 c.xliii (1801) The whole Act. (Guildford to Farnham Road Act)

1362 55 Geo.3 c.xlviii (1815) The whole Act. (Sutton (Surrey), Reigate and Povey Cross Road Act)

56 Geo.3 c.xxx (1816) The whole Act. (Road from Gatton Lodge to Povey Cross (Surrey) Act)

3 Geo.4 c.lxvii (1822) The whole Act. (Guildford to Farnham Road Act)

3 Geo.4 c.xcvii (1822) The whole Act. (Road from Leatherhead to Stoke (Surrey) Act)

7 Geo.4 c.xiii (1826) The whole Act. (Godalming and Pains Hill Road Act)

7 Geo.4 c.lxxx (1826) The whole Act. (Farnham and Petersfield Turnpike Road Act)

10 Geo.4 c.xx (1829) The whole Act (Wrotham Heath and Croydon and Godstone Road Act)

10 Geo.4 c.lxiv (1829) The whole Act. (Guildford and Alfold Bars Road Act)

11 Geo.4 & 1 Will.4 c.vi (1830) The whole Act. (Road from Horsham Act)

1 Will.4 c.v (1831) The whole Act. (Hounslow Heath and Egham Hill Road Act)

1 Will.4 c.xxviii (1831) The whole Act. (Milford and Haslemere Road Act)

1 Will.4 c.xlii (1831) The whole Act. (Horley Common, Black Corner and Cuckfield Road Act)

3 & 4 Will.4 c.xxxviii (1833) The whole Act. (Egham Hill and Bagshot Road Act)

3 & 4 Will.4 c.liii (1833) The whole Act. (Ockley and Warnham Road Act)

Croydon and Reigate Turnpike The whole Act. Road Act 1850 (13 & 14 Vict. c.xlix)

1363 Godstone and Highgate Turnpike Trust The whole Act. Liquidation of Debt Act 1850 (13 & 14 Vict. c.lxxxiv)

Surrey and Sussex Roads Act 1850 The whole Act. (13 & 14 Vict. c.lxxxv)

Bramley and Ridgewick Turnpike Road The whole Act. Act 1852 (15 & 16 Vict. c.xcii)

Petworth Turnpike Roads Act 1854 The whole Act. (17 & 18 Vict. c.lxxi)

Horsham and Dorking Turnpike Road The whole Act. Act 1858 (21 & 22 Vict. c.xlix)

Kingston and Leatherhead Turnpike The whole Act. Road Act 1861 (24 & 25 Vict. c.xxvii)

1364 GROUP 3 - LONDON TO HOLYHEAD

(1) FINANCE ______

Reference Extent of repeal or revocation ______

55 Geo.3 c.152 (1815) The whole Act. (Holyhead Roads Act)

1 Geo.4 c.70 (1820) The whole Act. (Roads (London to Chirk) Act)

1 & 2 Geo.4 c.30 (1821) The whole Act. (Holyhead Roads Act)

6 Geo.4 c.100 (1825) The whole Act. (Holyhead Road Act)

7 Geo.4 c.76 (1826) The whole Act. (Holyhead Bridges and Roads Act)

7 & 8 Geo.4 c.35 (1827) The whole Act. (London and Holyhead and Liverpool Roads Act)

9 Geo.4 c.75 (1828) The whole Act. (Holyhead Roads Act)

11 Geo.4 & 1 Will.4 c.67 (1830) The whole Act. (Holyhead, Liverpool Roads Act)

4 & 5 Will.4 c.66 (1834) The whole Act. (Menai and Conway Bridges Act)

5 & 6 Will.4 c.21 (1835) The whole Act. (Shrewsbury to Bangor Road Act)

6 & 7 Will.4 c.35 (1836) The whole Act. (London and Holyhead Road Act)

Holyhead Road Relief Act 1861 The whole Act. (24 & 25 Vict. c.28)

Highgate Archway Act 1884 The whole Act. (47 & 48 Vict. c.xxi)

1365 (2) TURNPIKE ______

Reference Extent of repeal or revocation ______

15 Geo.3 c.73 (1775) The whole Act. (Old Stratford to Dunchurch Road Act)

18 Geo.3 c.88 (1778) The whole Act. (Salop Roads Act)

32 Geo.3 c.159 (1792) The whole Act. (Dunstable to Hockliffe Road Act)

36 Geo.3 c.141 (1796) The whole Act. (Old Stratford and Dunchurch Road Act)

39 Geo.3 c.xvi (1799) The whole Act. (Watling Street Turnpike Road Act)

48 Geo.3 c.lxv (1808) The whole Act. (Watling Street Act)

52 Geo.3 c.lvii (1812) The whole Act. (Roads through Coventry Act)

54 Geo.3 c.cxxi (1814) The whole Act. (Road from Dunstable to Hockliffe Act)

54 Geo.3 c.cxxvi (1814) The whole Act. (Old Stratford and Dunchurch Road Act)

60 Geo.3 & 1 Geo.4 c.v (1820) The whole Act. (Buildwas Bridge and Tern Bridge Road Act)

1 & 2 Geo.4 c.cvii (1821) The whole Act. (Dunstable and Pondyards Road Act)

3 Geo.4 c.xci (1822) The whole Act. (Old Stratford and Dunchurch Road Act)

6 Geo.4 c.viii (1825) The whole Act. (Bridgnorth (Salop) and Shiffnall Road Act)

1366 6 Geo.4 c.clxi (1825) The whole Act. (Shiffnall Roads Act)

7 & 8 Geo.4 c.xv (1827) The whole Act. (Roads from Watling Street, Birches Brook and Ball’s Hill (Salop) Act)

10 Geo.4 c.lxxiv (1829) The whole Act. (Watling Street Road (Shrewsbury District) Act)

11 Geo.4 & 1 Will.4 c.lxxxiii (1830) The whole Act. (Hockliffe and Stony Stratford Road Act)

1 Will.4 c.xiv (1831) The whole Act. (Watling Street, and Mancester (Warwickshire) and Wolvey Heath Road Act)

1 & 2 Will.4 c.lxiii (1831) The whole Act. (Aylesbury and Hockliffe Road Act)

2 & 3 Will.4 c.iv (1832) The whole Act. (Road from Hardingston to Old Stratford (Northamptonshire) Act)

3 & 4 Will.4 c.xcix (1833) The whole Act. (Watling Street (Shrewsbury and Wellington Districts) Act)

1367

GROUP 1 – GLOUCESTERSHIRE AND OXFORDSHIRE

1. The history of turnpikes in Gloucestershire began in 1697, with the third turnpike road in England running over the Ermine Way or King’s Highway. However, it was not until the 1720s that the two important roads to London came under the turnpike system: the main road via Lechlade and Abingdon and a secondary route (which became the main London coach road) via Crickley Road and Oxford. This decade saw an explosion of turnpikes from Gloucester, with trusts spreading west towards Ross-on-Wye, south towards Bristol and Bath, and easterly to Painswick and Stroud. Later in the century the roads to Cheltenham and Tewkesbury also came under turnpike trusts.

2. The turnpikes were not initially welcomed, however, with several occasions of violence against the toll gate by Over Bridge on the western road during the 1730s. In 1734 a mob destroyed all the toll gates on the approach to Gloucester.

3. The turnpikes did allow increased industry and trade with London: the mail coach ran six days a week by 1791. Throughout the eighteenth century traders were able to run wagons and coaches from Gloucester to London, via the Stroud Valleys and Minchinhampton. This allowed Gloucester’s pin-making industry to flourish (worth £20,000 per annum in 1770) and maintained the textile trade of woolstapling and woolcombing. The coaching inns also benefited from the increased travel on the roads.

4. By the start of the nineteenth century, however, the turnpikes were under threat. Applications were being made by railway companies for bridges over turnpike roads. The rise of the railways as a quicker and cheaper means of transport left the turnpike roads unable to compete. The turnpike roads were eventually absorbed into Highway Districts and were wound up by 1871.

9 Will.3 c.18 (1697) (Gloucestershire Roads Act) 5. This Act was passed to authorise the repair of the Gloucestershire roads from the town of Birdlip and the top of Crickley Hill to the city of Gloucester.

6. The Act was expressed to last for 20 years from 24 June 1698. It therefore expired in 1718 and may now be formally repealed.

1368 12 Geo.1 c.18 (1725) (Tewkesbury Roads Act) 7. This Act was passed to authorise the repair of the roads to Tewkesbury in Gloucestershire, including the following roads:  Tewkesbury to Coscomb Hill near Stanway  Tewkesbury to the Hands at Combe Hill near Elmstone Hardwicke  Tewkesbury to Swindon (Wiltshire)  Tewkesbury to Cheltenham.

8. The Act was expressed to last for 21 years from 24 May 1726. It therefore expired in 1747 and may now be formally repealed.

12 Geo.1 c.24 (1725) (Gloucestershire Roads Act) 9. This Act was passed to authorise the repair of the following roads:  Gloucester to Stone  Roads near Berkeley, Dursley, Wotton-under-Edge and Stroud  Sodbury to Gloucester.

10. The Act was expressed to last for 21 years from 24 June 1726. However it was subsequently continued by an Act of 1745 (c.18) and an Act of 1757 (c.64). All these Acts are proposed for repeal below.

4 Geo.2 c.23 (1730) (Oxford and Gloucester Roads Act) 11. This Act was passed to authorise the repair of the road from Chapel on the Heath (near Chipping Norton) in Oxfordshire to Bourton-on-the-Hill in Gloucestershire.

12. The Act was expressed to last for 21 years from 29 May 1731. However it was subsequently continued by an Act of 1743 (17 Geo.2 c.10), an Act of 1765 (5 Geo.3 c.80), an Act of 1791 (31 Geo.3 c.111) and an Act of 1816 (56 Geo.3 c.i). All these Acts are proposed for repeal below.

17 Geo.2 c.10 (1743) (Oxford and Gloucester Roads Act) 13. This Act extended the Act of 1730 (c.23), providing for the repair of the road covered by that Act.

1369 14. The 1743 Act was expressed to last for 21 years from the expiry of the 1730 Act i.e. 21 years from May 1752. However it was subsequently continued by an Act of 1765 (5 Geo.3 c.80), an Act of 1791 (31 Geo.3 c.111) and an Act of 1816 (56 Geo.3 c.i). All these Acts are proposed for repeal below.

19 Geo.2 c.18 (1745) (Gloucester Roads Act) 15. This Act extended the Act of 1725 (c.24). It provided for the repair of the road from Gloucester to Stone.

16. The Act was expressed to last for 21 years from the expiry of the 1725 Act i.e. 21 years from June 1747. However it was subsequently continued by an Act of 1757 (c.64). All these Acts are proposed for repeal below.

24 Geo.2 c.28 (1750) (Gloucester and Oxford Roads Act) 17. This Act10 was passed to authorise the repair of the following roads-  from the top of Crickley Hill in Gloucestershire to Frogg Mill through the towns of Northleach, Burford and Witney, and the parishes of Handborough and Bladon to Campsfield in the parish of Kidlington in Oxfordshire  from Witney through Ensham, Cumner and Botley to the City of Oxford.

18. The Act was expressed to last for 21 years from 1 June 1751. Thereafter it was continued by an Act of 1768 (8 Geo.3 c.41, referred to below) for a further 21 years until 1793, by an Act of 1798 (38 Geo.3 c.xiii, also referred to below) and by an Act of 1821 (1 & 2 Geo.4 c.cix, also referred to below). All these Acts are proposed for repeal below.

26 Geo.2 c.70 (1753) (Oxford and Gloucester Roads Act) 19. This Act11 was passed to authorise the repair and widening of the road from The Hand in Post in Upton Field in the parish of Burford in Oxfordshire to a place in the parish of Preston in Gloucestershire called Dancy’s Fancy.

10 Although the Chronological Table of the Statutes indicates that this 1750 Act was repealed by later enactments (1 & 2 Geo.4 c.cix, 4 & 5 Will.4 c.xciv and by the Annual Turnpike Acts Continuance Act 1869) it is clear that the 1750 Act has never been formally repealed. 11 Although the Chronological Table of the Statutes indicates that this 1753 Act was repealed by later enactments (3 Geo.4 c.xlvii and by the Annual Turnpike Acts Continuance Act 1867) it is clear that the 1753 Act has never been formally repealed.

1370 20. The Act was expressed to last for 21 years from 21 May 1753. It was extended for 5 years by the Highways and Turnpike Roads Act 1755. Thereafter it was continued by an Act of 1780 (20 Geo.3 c.76, referred to below) for a further 21 years until 1801, by an Act of 1801 (41 Geo.3 c.xvi, also referred to below) and by an Act of 1822 (3 Geo.4 c.xlvii, also referred to below). All these Acts are proposed for repeal below.

29 Geo.2 c.51 (1756) (Gloucestershire Roads Act) 21. This Act was passed to authorise the repair of various roads in Gloucestershire, the roads being divided into the Tewkesbury District and the Cheltenham District, and comprising roads including:  Tewkesbury to Coscombgate  Tewkesbury to Ripple  Tewkesbury to Swindon  Cheltenham to the Gloucester to Burford Road.

22. The Act was expressed to last for 21 years from 2 June 1756. Thereafter it was extended by an Act of 1774 (c.111) referred to below. Both Acts are proposed for repeal below.

29 Geo.2 c.58 (1756) (Gloucester Roads Act) 23. This Act was passed to authorise the repair of certain roads from Gloucester towards Cheltenham and Tewkesbury.

24. The Act was expressed to last for 21 years from 1 May 1756. Thereafter it was extended by Acts of 1778 (c.102), 1798 (c.xii) and 1818 (c.v). All these Acts are proposed for repeal below.

29 Geo.2 c.81 (1756) (Berks Roads Act) 25. This Act12 was passed to authorise the amending and keeping in repair of the Oxfordshire roads leading from a place called Friar Bacon’s Study13 to Chilton Pond and from the top of Hinksey Hill to Foxcombe Hill Gate in the road leading to

12 Although the Chronological Table of the Statutes indicates that this 1756 Act was repealed by an Act of 1841 (4 & 5 Vict. c.cxi), the 1841 Act (s 1) repealed the 1756 Act only so far as the latter related to the road described as ‘The Abingdon District’ in an Act of 1778 (18 Geo.3 c.99). The remainder of the 1756 Act was left unrepealed. 13 Friar Bacon’s Study was an archway with a tower over it situated on the south bank of the Thames just south of Oxford. It acquired its name from its use by Roger Bacon, an eleventh century Franciscan Friar who lived in Oxford.

1371 Farringdon. Despite the title to the Act, all the roads were situated just to the south of the present-day city of Oxford.

26. This Act was expressed to last for 21 years from April 1756. It was however continued by an Act of 1778 (18 Geo.3 c.99, referred to below), by an Act of 1798 (38 Geo.3 c.lxv, also referred to below) and by an Act of 1819 (59 Geo.3 c.lxxxiv, also referred to below). All these Acts are proposed for repeal below.

31 Geo.2 c.64 (1757) (Gloucestershire Roads Act) 27. This Act extended the Act of 1745 (c.18) and an Act of 174814 that authorised the repair of the Bristol to Stone Road that ran through Horfield, Almondsbury and Thornbury. The 1745 Act had extended the Act of 1725 (c.24) referred to above.

28. The 1757 Act was expressed to last for 21 years from 24 June 1758. It therefore expired in 1779 and may now be repealed formally together with the 1725 and 1745 Acts.

31 Geo.2 c.65 (1757) (Gloucester Roads Act) 29. This Act15 was passed to authorise the repair and widening of the following Gloucestershire roads- (a) from Tetbury to the gates on the west of Simond’s Hall Down (b) from the turnpike gate at the top of Frocester Hill to the turnpike road from Cirencester towards Bath (c) from the field called Bouldown Sleight to the end of a lane adjoining the road from Horsley to Tetbury (near Tiltup’s Inn) (d) from the market house in Tetbury to the turnpike road on Minchinhampton Common (e) from Minchinhampton Field to the turnpike road from Cirencester to Stroud (near Burnt Ash) (f) from the last-mentioned road to Tayloe’s Mill Pond in Chalford Bottom, and through Hyde to the bottom of the Bourn Hill.

14 22 Geo.2 c.28 (Bristol Roads), repealed by 19 Geo.3 c.117 (1779). 15 Although the Chronological Table of the Statutes indicates that this 1757 Act was repealed by a later enactment (1 & 2 Geo.4 c.lxxxiii), it is clear that this repeal was limited to the roads comprising the first district provided for by the 1757 Act. The roads comprising the second district were unaffected by this repeal.

1372 The roads were divided into two separate districts, the first comprising the roads in (a) to (c) and the second the roads in (d) to (f).

30. The Act was expressed to last for 21 years from 15 June 1758. Thereafter it was continued by an Act of 1780 (20 Geo.3 c.70, referred to below), by an Act of 1801 (41 Geo.3 c.lxxxv, also referred to below) and by an Act of 1822 (3 Geo.4 c.lxiii, also referred to below). All these Acts are proposed for repeal below.

5 Geo.3 c.80 (1765) (Oxford and Gloucester Roads Act) 31. This Act extended the Act of 1730 (c.23) and the Act of 1743 (c.10), providing for the repair of the road covered by those Acts.

32. The 1765 Act was expressed to last for 21 years from the expiry of the 1743 Act i.e 21 years from May 1773. However it was subsequently continued by an Act of 1791 (31 Geo.3 c.111) and an Act of 1816 (56 Geo.3 c.i). All these Acts are proposed for repeal below.

8 Geo.3 c.41 (1768) (Gloucester and Oxford Roads Act) 33. This Act16 extended the Act of 1750 (c.28) referred to above in relation to the road from Witney to the City of Oxford. The Act also provided for the repair and widening of the road from Campsfield to the turnpike road at or near Enslow Bridge in Oxfordshire.

34. This Act extended by 21 years the term of the 1750 Act which was to expire in 1776, following a 5-year extension by the Highways and Turnpike Roads Act 1755.17 Thereafter it was extended for a further 21 years until 1818, by an Act of 1798 (38 Geo.3 c.xiii, referred to below) and by an Act of 1821 (1 & 2 Geo.4 c.cix, also referred to below). These Acts are proposed for repeal below.

8 Geo.3 c.61 (1768) (Abingdon to Swinford Roads Act) 35. This Act was passed to authorise the repair and widening of the Oxfordshire18 road from the Mayor’s Stone in Abingdon, through Cumnor, to the ancient horse road at Swinford.

16 Although the Chronological Table of the Statutes indicates that this 1768 Act was repealed by later enactments (1 & 2 Geo.4 c.cix, 4 & 5 Will.4 c.xciv and by the Annual Turnpike Continuance Act 1869), it is clear that the 1768 Act has never been formally repealed. 17 28 Geo.2 c.17.

1373 36. The 1768 Act was expressed to last for 21 years from April 1768. However it was thereafter continued by an Act of 1790 (30 Geo.3 c.106, referred to below) and by an Act of 1811 (51 Geo.3 c.xlvi, also referred to below).19

11 Geo.3 c.73 (1771) (Oxford Roads Act) 37. This Act20 was passed to authorise the amending, widening, turning and alteration of the Oxfordshire road from the bottom of Galley Hill near Witney to the Cross in Clanfield.

38. The 1771 Act was to cease to have effect 21 years from May 1771. However it was continued by an Act of 1793 (33 Geo.3 c.137, referred to below) and by an Act of 1815 (55 Geo.3 c.xxxviii, also referred to below). All these Acts are proposed for repeal below.

14 Geo.3 c.111 (1774) (Gloucestershire Roads Act) 39. This Act extended the Act of 1756 (c.51) referred to above. It provided for the repair of various roads in Tewkesbury.

40. The 1774 Act was expressed to last for 21 years from the expiry of the 1756 Act i.e. 21 years from June 1777. It therefore expired in 1798 and may now be formally repealed together with the 1756 Act.

18 Geo.3 c.99 (1778) (Berks Roads Act) 41. This 1778 Act21 extended the Act of 1756 (c.81) referred to above. The 1778 Act also divided the Oxfordshire roads covered by the 1756 Act into two Districts (the Oxford District and the Abingdon District). The Oxford District comprised the road leading from Friar Bacon’s Study to the Mayor’s Stone at the end of the vineyard in Abingdon; and the from the top of Hinksey Hill to Foxcombe Hill Gate. The Abingdon District comprised the road leading from the Mayor’s Stone in Abingdon to Chilton Pond, via Ock Bridge, Drayton and Steventon.

18 At the time that the Act was passed the road was in Berkshire. 19 All three Acts were repealed in part by an Act of 1814 (54 Geo.3 c.clxxxvi) , s 6. 20 Although the Chronological Table of the Statutes indicates that this 1771 Act was repealed by later enactments (55 Geo.3 c.xxxviii and by the Annual Turnpike Continuance Act 1874), it is clear that the 1771 Act has never been formally repealed. 21 Although the Chronological Table of the Statutes indicates that this 1778 Act was repealed by an Act of 1841 (4 & 5 Vict. c.cxi), the 1841 Act (s 1) repealed the 1778 Act only so far as the latter related to the road described as ‘the Abingdon District’ in the 1778 Act. The remainder of the 1778 Act was left unrepealed.

1374 42. This Act was expressed to last for 21 years from March 1778. It was however continued (so far as the Oxford District roads were concerned) by an Act of 1798 (38 Geo.3 c.lxv, referred to below) and by an Act of 1819 (59 Geo.3 c.lxxxiv, also referred to below). All these Acts are proposed for repeal below.

18 Geo.3 c.102 (1778) (Gloucester Roads Act) 43. This Act enlarged the terms and powers of the Act of 1756 (c.58) referred to above for repairing and widening the roads leading from Gloucester towards Cheltenham and Tewkesbury.

44. This Act was continued by an Act of 1798 (38 Geo.3 c.xii, referred to below) for a further 21 years until 1819.22 Thereafter it was continued by an Act of 1818 (58 Geo.3 c.v, referred to below) for a further 21 years until 1839. The 1818 Act expired on 1 November 1871. All these Acts are proposed for repeal below.

19 Geo.3 c.93 (1779) (Gloucester Roads Act) 45. This Act23 was passed to authorise the amending and keeping in repair of a Gloucestershire road from a bridge over a brook or stream called Sudbrook near Gloucester to the Nine Mile Stone on the Bristol Road at or near a place called the Clay Pitts.

46. The Act was expressed to last for 21 years from June 1779. However it was thereafter continued by an Act of 1800 (39 & 40 Geo.3 c.xcvi, referred to below) and by an Act of 1821 (1 & 2 Geo.4 c.vi, also referred to below). All these Acts are proposed for repeal below.

20 Geo.3 c.70 (1780) (Gloucester Roads Act) 47. This Act24 enlarged the terms and powers of the Act of 1757 (c.65) in so far as they related to the roads in the second district referred to in that Act and declared all the roads in the second district to be one road only.

22 38 Geo.3 c.xii (Gloucester, Cheltenham and Tewkesbury Roads Act). Although the Chronological Table of the Statutes indicates that this 1778 Act was repealed by an 1818 Act (58 Geo.3 c.v) and by the Annual Turnpike Acts Continuance Act 1871, it is clear that the 1778 Act has never been formally repealed. 23 Although the Chronological Table of the Statutes indicates that this 1779 Act was repealed by later enactments (1 & 2 Geo.4 c.vi and by the Annual Turnpike Acts Continuance Act 1876), it is clear that the 1779 Act has never been formally repealed. 24 Although the Chronological Table of the Statutes indicates that this 1780 Act was repealed by later enactments (3 Geo.4 c.lxiii and by the Annual Turnpike Acts Continuance Act 1877), it is clear that the 1780 Act has never been formally repealed.

1375 48. This 1780 Act was expressed to last for 21 years. However it was thereafter continued by an Act of 1801 (41 Geo.3 c.lxxxv, referred to below) and by an Act of 1822 (3 Geo.4 c.lxiii, also referred to below). All these Acts are proposed for repeal below.

20 Geo.3 c.76 (1780) (Burford to Preston Road Act) 49. This Act25 enlarged the terms and powers of the Act of 1753 (c.70).

50. This 1780 Act was expressed to last until 1801. However it was thereafter continued by an Act of 1801 (41 Geo.3 c.xvi, referred to below) and by an Act of 1822 (3 Geo.4 c.xlvii, also referred to below). All these Acts are proposed for repeal below.

21 Geo.3 c.87 (1781) (Oxford Roads Act) 51. This Act was passed to authorise the repair and widening of the Oxfordshire road from the turnpike road at or near the south end of Weston-on-the-Green to the turnpike road in Kidlington Green (north of Oxford).

52. The Act was expressed to last for 21 years from 1781. Thereafter it was continued by an Act of 1801 (41 Geo.3 c.cxxxvii, referred to below) and by an Act of 1821 (1 & 2 Geo.4 c.lxxxvi, also referred to below). All these Acts are proposed for repeal below.

23 Geo.3 c.104 (1783) (Gloucester Roads Act) 53. This Act was passed to authorise the mending and widening of the road from the ferry over the River Severn at Newnham in Gloucester through Newnham and Little Dean to a place called St Whites adjoining the Forest of Dean.

54. The Act was expressed to last for 21 years from the 14th day after the Act was passed. Thereafter it was continued by an Act of 1805 (45 Geo.3 c.cix, referred to below). Both Acts are proposed for repeal below.

25 Although the Chronological Table of the Statutes indicates that this 1780 Act was repealed by later enactments (3 Geo.4 c.xlvii and by the Annual Turnpike Acts Continuance Act 1867) it is clear that this 1780 Act has never been formally repealed.

1376 23 Geo.3 c.106 (1783) (Gloucestershire Roads Act) 55. This Act26 was passed to authorise the completing and keeping in repair of the following Gloucestershire roads-  the road from the Ram Inn in Cirencester through Tetbury to Oldfield (otherwise Woefield Corner27) near the 16th milestone in the Bath Road  a road from Oldfield through the parishes of Cold Ashton and Swanswick to or near Lambridge in the parish of Bath Easton (near the city of Bath)  the present road from Woefield Corner to or near the monument upon Lansdown (until the intended road from Woefield Corner to or near Lambridge was made fit for travelling).

56. This Act was expressed to last for 21 years from its passing in 1783. Thereafter it was continued by an Act of 1812 (c.xxvii) referred to below. Both Acts are proposed for repeal below.

30 Geo.3 c.106 (1790) (Berks Roads Act) 57. This Act extended the Act of 1768 (c.61) referred to above. Despite the title, the roads covered by the 1790 Act today lie within Oxfordshire.

58. The 1790 Act was expressed to last for 21 years from 1790. It was thereafter continued by an Act of 1811 (51 Geo.3 c.xlvi, referred to below).28 All these Acts are proposed for repeal below.

31 Geo.3 c.103 (1791) (Bicester to Aynho Road Act) 59. This Act29 was passed to authorise the repairing and widening of the road from the market place in Bicester (Oxfordshire) to the Buckingham turnpike road in Aynho (Northamptonshire).

60. The Act was expressed to last for 21 years from 1791. However it was continued by an Act of 1813 (53 Geo.3 c.cc) referred to below. Both Acts are proposed for repeal below.

26 Although the Chronological Table of the Statutes indicates that this 1783 Act was repealed by later enactments (52 Geo.3 c.xxvii and by the Annual Turnpike Acts Continuance Act 1873), it is clear that this 1783 Act has never been formally repealed. 27 This was at the junction of Sands Hill and Middledown Lane. 28 Both Acts were repealed in part by an Act of 1814 (54 Geo.3 c.clxxxvi), s 6. 29 Although the Chronological Table of the Statutes indicates that this 1791 Act was repealed by later enactments (55 Geo.3 c.cc and by the Annual Turnpike Acts Continuance Act 1874), it is clear that the 1791 Act has never been formally repealed.

1377 31 Geo.3 c.111 (1791) (Oxford and Gloucester Roads Act) 61. This Act extended the Acts of 1730 (c.23), 1743 (c.10) and 1765 (c.80), referred to above, providing for the repeal of the road covered by that Act.

62. The 1791 Act was expressed to last for 21 years from the expiry of the 1765 Act i.e.21 years from May 1794. However it was subsequently continued by an Act of 1816 (56 Geo.3 c.i, referred to below). All these Acts are proposed for repeal below.

31 Geo.3 c.116 (1791) (Warwick and Gloucester Roads Act) 63. This Act was passed to authorise the repair of the road joining the Alcester turnpike road (Warwick) to Chipping Campden and Upton Old Lanes (Gloucestershire).

64. The Act was expressed to last for 21 years from the passing of the Act. It therefore expired in 1812 and may now be formally repealed.

33 Geo.3 c.137 (1793) (Witney to Clanfield Road Act) 65. This Act30 was passed to continue the Act of 1771 (c.73) referred to above.

66. This Act (together with the 1771 Act) was expressed to last for 21 years from 1792 until 1813. However it was continued by an Act of 1815 (55 Geo.3 c.xxxviii, referred to below). All the Acts are proposed for repeal below.

33 Geo.3 c.180 (1793) (Bicester Roads Act) 67. This Act31 was passed to authorise the amending, widening and repair of the Oxfordshire roads-  from Clay Hill (in the turnpike road between Neat Enstone and Chipping Norton) over Heyford Bridge to the Water Lane in Bicester  from Bicester to the turnpike road in Weston-on-the-Green.

68. This Act was expressed to last for 21 years until 1814. Thereafter it was continued by an Act of 1813 (53 Geo.3 c.cxxxiii, referred to below). Both Acts are proposed for repeal below.

30 Although the Chronological Table of the Statutes indicates that this 1771 Act was repealed by later enactments (55 Geo.3 c.xxxviii and by the Annual Turnpike Continuance Act 1874), it is clear that the 1771 Act has never been formally repealed.

1378 37 Geo.3 c.170 (1797) (Adderbury and Oxford Road Act) 69. This Act32 was passed to authorise the repair and improvement of the Oxfordshire road leading from the guide post in the village of Adderbury through Kidlington to the end of the mileway in the City of Oxford.

70. This Act was expressed to last for 21 years until 1819. Thereafter it was continued by an Act of 1819 (59 Geo.3 c.cxxii, referred to below). Both Acts are proposed for repeal below.

38 Geo.3 c.xii (1798) (Gloucester, Cheltenham and Tewkesbury Roads Act) 71. This Act extended the Acts of 1756 (c.58) and 1778 (c.102) (referred to above) passed to repair and widen the roads leading from the City of Gloucester towards Cheltenham and Tewkesbury.

72. This Act (together with the 1778 Act) was expressed to last for 21 years until 1819. Thereafter it was continued by an Act of 1818 (58 Geo.3 c.v, referred to below) for a further 21 years until 1839. The 1818 Act expired on 1 November 1871 (see below). All these Acts are proposed for repeal below.

38 Geo.3 c.xiii (1798) (Crickley Hill, Campsfield and Kidlington Roads Act) 73. This Act was passed to continue the Acts of 1750 (c.28) and 1768 (c.41) referred to above.

74. This Act (together with the 1750 and 1768 Acts) was expressed to last for a further 21 years from 1797. Thereafter they were continued by an Act of 1821 (c.cix). All these Acts are proposed for repeal below.

38 Geo.3 c.lxv (1798) (Oxford District of Faringdon Road Act) 75. This Act extended the Acts of 1756 (c.81) and 1778 (c.99) referred to above so far as these two enactments related to the Oxford District of roads described in the 1778 Act.

31 Although the Chronological Table of the Statutes indicates that this 1793 Act was repealed by later enactments (55 Geo.3 c.cxxxiii and by the Annual Turnpike Acts Continuance Act 1874) it is clear that the 1793 Act has never been formally repealed. 32 Although the Chronological Table of the Statutes indicates that this 1797 Act was repealed by later enactments (59 Geo.3 c.cxxii and by the Annual Turnpike Acts Continuance Act 1875), it is clear that the 1797 Act has never been formally repealed.

1379 76. This 1798 Act was expressed to last for 21 years from 21 June 1798. It was however continued by an Act of 1819 (59 Geo.3 c.lxxxiv, referred to below). All these Acts are proposed for repeal below.

39 & 40 Geo.3 c.xvi (1800) (Witney and Woodstock Roads Act) 77. This Act was passed to authorise the repair of the Oxfordshire roads leading from: (a) the turnpike road in Witney, through Ramsden, Charlbury, Enstone and Great Tew to the turnpike road on Swerford Heath (b) the turnpike road from Woodstock to Birmingham (at the direction post to Charlbury) to the turnpike road from Chipping Norton to Burford (at Shipton Downs).

78. The Act was expressed to last for 21 years from its passing in May 1800. However it was continued by an Act of 182033 for a further 21 years from 1821. It therefore expired in 1842 and may now be formally repealed.

39 & 40 Geo.3 c.xcvi (1800) (Road from Gloucester to the Bristol Road Act) 79. This Act was passed to continue the Act of 1779 (c.93) referred to above.

80. This Act (together with the 1779 Act) was expressed to last for 21 years from June 1800. Thereafter it was continued by an Act of 1821 (1 & 2 Geo.4 c.vi, referred to below). All these Acts are proposed for repeal below.

41 Geo.3 c.xvi (1801) (Road from Burford to Dancy’s Fancy Act) 81. This Act was passed to continue the Acts of 1753 (c.70) and 1780 (c.76) referred to above.

82. This Act (together with the 1753 and 1780 Acts) was expressed to last for 21 years from April 1801. Thereafter it was continued by an Act of 1822 (c.xlvii) referred to below. All these Acts are proposed for repeal below.

41 Geo.3 c.lxxxv (1801) (Tetbury Roads Act) 83. This Act was passed to continue the Acts of 1757 (c.65) and 1780 (c.70) referred to above in so far as they related to the roads in the second district referred

33 1 Geo.4 c.lxxxii.

1380 to in the 1757 Act. The 1801 Act also provided for the repair of the Gloucestershire road from the turnpike road at Tayloe’s Mill Pond in Chalford Bottom up to and over Bisley Common, and on to Foston’s Ash in the parish of Bisley.

84. This Act (together with the 1757 and 1780 Acts) was expressed to last for 21 years from June 1801. Thereafter it was continued by an Act of 1822 (c.lxiii) referred to below. All these Acts are proposed for repeal below.

41 Geo.3 c.cxxxvii (1801) (Kidlington Green Road Act) 85. This Act was passed to continue the Act of 1781 (c.87) referred to above.

86. This Act (together with the 1781 Act) was expressed to last for 21 years from July 1801. Thereafter it was continued by an Act of 1821 (c.lxxxvi) referred to below. All these Acts are proposed for repeal below.

45 Geo.3 c.cix (1805) (Road from Newnham to St Whites (Gloucestershire) Act) 87. This Act was passed to continue the Act of 1783 (c.104) referred to above.

88. This Act (together with the 1783 Act) was expressed to last for 21 years from July 1805. Accordingly the Act expired in 1826 and may now be formally repealed together with the 1783 Act.

51 Geo.3 c.xlvi (1811) (Abingdon and Swinford Road Act) 89. This Act was passed to continue the Acts of 1768 (c.61) and 1790 (c.106) referred to above.

90. This Act (together with the 1768 and 1790 Acts) was expressed to last for 21 years from May 181134, accordingly expiring in 1832. All three Acts may therefore now be formally repealed.

52 Geo.3 c.xxvii (1812) (Cirencester Road Act) 91. This Act was passed to continue the Act of 1783 (c.106) referred to above and to provide for the widening and keeping in repair of the Gloucestershire road from Duffton in the parish of Tetbury to Underbridge in the parish of Shipton Moigne (now Shipton Moyne).

34 All three Acts were repealed in part by an Act of 1814 (54 Geo.3 c.clxxxvi), s 6.

1381 92. This Act (together with the 1812 Act) was expressed to last for 21 years from March 1812. In the event the Act expired on 1 November 1873 by virtue of the ACTA 1873.35 This 1812 Act may therefore now be formally repealed together with the 1783 Act.

53 Geo.3 c.cxxxiii (1813) (Road from Neat Enstone and Chipping Norton Turnpike Road to Weston-on-the-Green (Oxfordshire) Act) 93. This Act was passed to continue the Act of 1793 (c.180) referred to above and to include in its scope the road branching out from an existing turnpike road near Bicester Windmill to the turnpike road from Bletchington to Enslow Bridge.

94. This Act was expressed to last for 21 years from June 1813. The Act eventually expired on 1 November 1877 by virtue of the ATCA 1876.36 This 1813 Act may therefore now be formally repealed together with the 1793 Act.

53 Geo.3 c.cc (1813) (Bicester and Aynho Road and Branch Act) 95. This Act was passed to continue the Act of 1791 (c.103) referred to above. This Act also added an additional road to the scope of the 1791 Act: the road branching out from an existing turnpike road at or near Bicester, to join the Buckingham turnpike road in the parish of Finmere (Oxfordshire).

96. The Act (together with the 1791 Act) was expressed to last for 21 years from July 1813. In the event the Act expired on 1 November 1877 by virtue of the ATCA 1876.37 The 1813 Act may therefore now be formally repealed together with the 1791 Act.

55 Geo.3 c.xxxviii (1815) (Witney and Clanfield Road Act) 97. This Act was passed to continue the Acts of 1771 (c.73) and 1793 (c.137) referred to above.

98. This Act (together with the 1771 and 1793 Acts) was expressed to last for 21 years from May 1815. The Act eventually expired on 1 November 1874 by virtue of

35 The 1873 Act, s 2, Sch 2. As explained in the introduction to this note, ‘ACTA’ is an abbreviation of Annual Turnpike Acts Continuance Act. 36 The 1876 Act, s 4, Sch 4. 37 The 1876 Act, s 4, Sch 4.

1382 the ATCA 1874.38 This 1815 Act may therefore now be formally repealed together with the 1771 and 1793 Acts.

56 Geo.3 c.i (1816) (Chapel on the Heath (Oxfordshire) and Bourton on the Hill Road Act) 99. This Act was passed to continue the Acts of 1730 (c.23), 1743 (c.10), 1765 (c.80) and 1791 (c.111) referred to above.

100. This 1816 Act (together with the 1730, 1743. 1765 and 1791 Acts) was expressed to last for 21 years from August 1816. The Act eventually expired on 1 May 1873 by virtue of the ATCA 1873.39 The 1816 Act may therefore now be formally repealed together with the 1730, 1743, 1765 and 1791 Acts.

58 Geo.3 c.v (1818) (Roads from Gloucester to Cheltenham Act) 101. This Act was passed to continue the Acts of 1778 (c.102) and 1798 (c.xii) referred to above.

102. This Act (together with the 1778 and 1798 Acts) was expressed to last for 21 years until 1839. The Act eventually expired on 1 November 1871 by virtue of the ATCA 1871.40 The 1818 Act may therefore now be formally repealed together with the 1756, 1778 and 1798 Acts.

58 Geo.3 c.lxxii (1818) (Road from Chipping Campden to Old Stratford Act) 103. This Act was passed to authorise the repair of the road from Chipping Campden in Gloucestershire to Clifford Side Gate in the parish of Old Stratford in Warwickshire. The road branched out from the turnpike road in Chipping Campden and ran through Berrington, Weston Subedge, Mickleton, Clopton, Lower Quinton, Upper Quinton and Clifford Chambers to a tollgate called Clifford Side Gate in Old Stratford.

104. This 1818 Act was expressed to last for 21 years from May 1818. In the event it eventually expired on 1 November 1876 by virtue of the ATCA 1872.41 The 1818 Act may therefore now be formally repealed.

38 The 1874 Act, s 3, Sch 3. 39 The 1873 Act, s 2, Sch 2. 40 The 1871 Act, s 1. 41 The 1872 Act, s 8, Sch 9.

1383 59 Geo.3 c.lxxxiv (1819) (Roads from Friar Bacon’s Study (Oxford District) Act) 105. This Act was passed to continue the Acts of 1756 (c.81), 1778 (c.99) and 1798 (c.lxv) referred to above. The continuation related to the Oxford District of roads described in the 1778 Act.

106. This Act was expressed to last for 21 years from June 1819. The Act eventually expired on 1 November 1867 by virtue of the ATCA 1867.42 The 1819 Act may therefore now be formally repealed together with the 1756, 1778 and 1798 Acts.

59 Geo.3 c.cxxii (1819) (Adderbury and Oxford Road Act) 107. This Act was passed to continue the Act of 1797 (c.170) referred to above.

108. This Act (together with the 1797 Act) was expressed to last for 21 years from July 1819. In the event the Act expired on 1 November 1876 by virtue of the ATCA 1875.43 This 1819 Act may therefore now be formally repealed together with the 1797 Act.

59 Geo.3 c.cxxiv (1819) (Didbrook and Stow-on-the-Wold Road Act) 109. This Act was passed to continue an Act of 179444 (passed to widen and repair the Gloucestershire roads leading from Tewkesbury) in so far as that 1794 Act related to the road from Stump Cross in the parish of Didbrook to Stow-on-the-Wold.

110. This Act (together with the 1794 Act) was expressed to last for 21 years from July 1819. In the event the 1794 Act was repealed in 1818,45 but the 1819 Act expired on 1 May 1877 by virtue of the ATCA 1871.46 The 1818 Act may therefore now be formally repealed.

1 & 2 Geo.4 c.vi (1821) (Gloucester and Clay Pitts Road Act) 111. This Act was passed to continue the Acts of 1779 (c.93) and 1800 (c.xcvi) referred to above.

112. This 1821 Act (together with the 1779 and 1800 Acts) was expressed to last for 21 years from March 1821. In the event the Act expired on 1 May 1877 by virtue of

42 The 1867 Act, s 1, Sch 2. 43 The 1875 Act, s 4, Sch 4. 44 34 Geo.3 c.135 (Gloucester and Worcester Roads Act). 45 58 Geo.3 c.xxx. 46 The 1871 Act, s 10, Sch 10.

1384 the ATCA 1876.47 The 1821 Act may therefore now be formally repealed together with the 1779 and 1800 Acts.

1 & 2 Geo.4 c.lxxxii (1821) (Gloucester to Bristol Road and Branches Act) 113. According to its long title, this Act was passed to authorise the repair and maintenance of “the great Road from Gloucester to Bristol, and certain Roads through and near the Towns of Berkeley, Dursley, Wotton-under-Edge, and Stroud, and other Roads therein mentioned, in the Counties of Gloucester and Wilts.”

114. The 1821 Act superseded and repealed earlier enactments.48 It authorised works to the following roads-  road from Hardwick through Stonehouse and Cainscross to Stroud  road from The Clay Pits to the Freezes at or near Alkerton (in the parish of Eastington), onwards to Stonehouse Cross in the parish of Stonehouse  road from Cainscross to Dudbridge  roads from Framilode and Newnham Passages49 to Perry Way  road from The Clay Pits through Alkerton and Frocester to the Freezes  road from The Clay Pits to or near the Chapel at Stone  road from Cambridge to the Sand Pits near Dursley  road at or near Lower Cam to Newent’s Quarr  road from Nubbis Ash through Dursley and Uley to the Freezes  road from the Cross Roads in Uley to Owlpen Down  road from Nubbis Ash Toll Gate through Dursley and Uley to Symondshall Down  road from Nubbis Ash Toll Gate through Dursley and Uley to the market house in Dursley  road from Breadstone to Pyrton Passage  road through Berkeley up to road from Pyrton to Stone  road from Pyrton Passage through Berkeley to Stone  road from Newent’s Quarr through Stinchcombe, North Nibley, Wotton- under-Edge, Alderley and Hawkesbury to Dunkirk  road from Bradley to Bushford’s Bridge  road from Bradley’s Gate (near Wotton-under-Edge) to Symondshall Down  road from Bradley’s Gate through Coombe to Rushmire Toll Gate

47 The 1876 Act, s 4, Sch 4. 48 19 Geo.3 c.118 (1779); 39 & 40 Geo.3 c.76 (1800).

1385  road from Wotton-under-Edge through Coombe to Rushmire  part of road from Wotton-under-Edge to Bristol  road from Snightend (in the parish of North Nibley) to Kitts Green  roads within Wotton-under-Edge.

115. The 1821 Act was expressed to last for 21 years from July 1821. It eventually expired on 1 November 1877 by virtue of the ATCA 1871.50 The Act may therefore now be formally repealed.

1 & 2 Geo.4 c.lxxxiii (1821) Road from Tetbury, Frocester Hill and from Latterwood Act) 116. This Act was passed to authorise the repair and maintenance of the Gloucestershire roads from Tetbury to Symondshall, from Frocester Hill to Dunkirk, and from the Latterwood to Nailsworth. The Act superseded and repealed earlier enactments (so far as they related to these roads).51

117. The Act authorised works to the following roads-  from Long Street in Tetbury, through Beverstone and Kingscote to Symondshall Down  from Symondshall Down to the top of Bowcott Hill  from the top of Frocester Hill, through the Latterwood to Ashell Barn near Coldharbour  from Kingscote to Dunkirk  from Bowldown Sleight to Tiltups Inn  from the Latterwood, through Horsley to Nailsworth  from the Frocester Hill to Ashell Barn road, across Owlpen Down to the Tetbury to Symondshall Down road  from Howell’s Down to the top of Lampern Hill.

118. This Act was expressed to last for 21 years from June 1821. It eventually expired on 1 November 1877 by virtue of the ATCA 1876.52 The 1821 Act may therefore now be formally repealed.

49 These were passages over the River Severn. 50 The 1871 Act, s 10, Sch 10. 51 31 Geo.2 c.65 (1757) (the remainder of this Act is proposed for repeal elsewhere in this note); 20 Geo.3 c.93 (1780); 40 Geo.3 c.75 (1800).

1386 1 & 2 Geo.4 c.lxxxvi (1821) (Weston-on-the-Green and Kidlington Road Act) 119. This Act was passed to continue the Acts of 1781 (c.87) and 1801 (c.cxxxvii) referred to above.

120. This Act (together with the 1781 and 1801 Acts) was expressed to last for 21 years from May 1821. In the event the Act expired on 1 November 1872 by virtue of the ATCA 1872.53 The 1821 Act may therefore now be formally repealed together with the 1781 and 1801 Acts.

1 & 2 Geo.4 c.cix (1821) (Crickley Hill and Campsfield Roads Act) 121. This Act was passed to continue the Acts of 1750 (c.28), 1768 (c.41) and 1798 (c.xiii) Acts referred to above.

122. This Act (together with the 1750, 1768 and 1798 Acts) was expressed to last for a further 21 years from 1821. It eventually expired on 30 June 1870 by virtue of the ATCA 1869.54 The 1821 Act may therefore now be formally repealed together with the 1750, 1768 and 1798 Acts.

3 Geo.4 c.xxxvi (1822) (Culham, Abingdon and Fyfield Roads Act) 123. This Act was passed to authorise the repair and maintenance of certain roads in Oxfordshire. It superseded and repealed earlier enactments passed for that purpose.55

124. The Act authorised the following roads-  from the end of Culham Bridge to the end of Burford Bridge (next to Abingdon)  from the Mayor’s Stone at the end of Boar Street in Abingdon to Shippon  from Shippon to the west end of Fyfield.

125. This Act was expressed to last for 21 years from May 1822. In the event the Act expired on 1 November 1875 by virtue of the ATCA 1874.56 It may therefore now be formally repealed.

52 The 1876 Act, s 4, Sch 4. 53 The 1872 Act, s 3, Sch 3. 54 The 1869 Act, s 2, Sch 2. 55 9 Geo.2 c.14 (1735); 28 Geo.2 c.42 (1755); 21 Geo.3 c.77 (1781); 41 Geo.3 c.lxxix (1801). 56 The 1874 Act, s 5, Sch 5.

1387 3 Geo.4 c.xlvii (1822) (Burford and Dancy’s Fancy Road Act) 126. This Act was passed to continue the Acts of 1753 (c.70), 1780 (c.76) and 1801 (c.xvi) referred to above.

127. This Act (together with the 1753, 1780 and 1801 Acts) was expressed to last for 21 years from May 1822. In the event this Act expired on 1 November 1867 by virtue of the ATCA 1867.57 This 1822 Act may therefore now be formally repealed together with the 1753, 1780 and 1801 Acts.

3 Geo.4 c.lxi (1822) (Gloucestershire Roads Act) 128. This Act was passed to authorise the repair and improvement of certain roads in Gloucestershire. It superseded and repealed earlier enactments passed for that purpose.58

129. The Act authorised the repair and maintenance of the following roads-  from Tiltup’s Inn in Horsley through Saint Cloe’s Grounds, by Little Britain and Rooksmoore to Dudbridge  from the bridge at Nailsworth, through Barley Hill and Scar Hill, by Howcombe and Iron Mill to Forwood, to Trap End Gate to the west end of Minchinhampton  from Dudbridge to the end of Buckholt Wood in Kings Stanley  from Buckholt Wood to the Freezes (top of Frocester Hill)  from ‘the Spout’ Nurlsgate on Selsby to the Bear Inn, Rodborough  from Little Britain to Amberley Road, Minchinhampton Common  from Amberley Bank, over Minchinhampton Common to ‘The Cross Post’ on the Common  from ‘Longfords’ (near the bridge at Nailsworth) to ‘The Cross’ in Avening.

130. This Act was expressed to last for 21 years from May 1822. In the event the Act expired on 1 November 1877 by virtue of the ATCA 1873.59 It may therefore now be formally repealed.

57 The 1867 Act, s 1, Sch 2. 58 20 Geo.3 c.84 (1760); 41 Geo.3 c.xciv (1801). 59 The 1873 Act, s 7, Sch 9.

1388 3 Geo.4 c.lxiii (1822) (Tetbury Roads Act) 131. This Act was passed to continue the Acts of 1757 (c.65), 1780 (c.70) and 1801 (c.lxxxv) referred to above so far as they related to the roads covered by the 1801 Act.

132. This Act (together with the 1757, 1780 and 1801 Acts) was expressed to last for 21 years from May 1822. In the event this Act expired on 1 November 1877 by virtue of the ATCA 1877.60 It may therefore now be formally repealed together with the 1757, 1780 and 1801 Acts.

3 Geo.4 c.xc (1822) (Road from Banbury to Edgehill Act) 133. This Act was passed to authorise the repair and improvement of a road running from near Banbury in Oxfordshire to Edge Hill in Warwickshire. The Act superseded and repealed earlier enactments passed for that purpose.61

134. The 1822 Act authorised the repair and maintenance of the road running from the guide post near the end of Drayton Lane, near Banbury to the house called “The Sun Rising” at the top of Edgehill (as it was then spelled).

135. The Act was expressed to last for 21 years from June 1822. It eventually expired on 1 November 1871 by virtue of the ATCA 1871.62 The Act may therefore now be formally repealed.

3 Geo.4 c.xciii (1822) (Chippenham and Westerleigh Road Act) 136. This Act was passed to authorise the repair and improvement of roads in South Gloucestershire and Wiltshire. The Act superseded and repealed an earlier enactment passed for that purpose.63

137. The 1822 Act authorised the repair and maintenance of the following roads (in South Gloucestershire unless otherwise noted):  from ‘The Stone Pillar’ (or ‘Stone Hand’) in Chippenham (Wiltshire) to ‘The Cross Hand’ in Castle Combe (Wiltshire)  from Burton Street in Nettleton (Wiltshire) to Acton Turville

60 The 1877 Act, s 2, Sch 2. 61 26 Geo.2 c.78 (1753); 20 Geo.3 c.67 (1780); 41 Geo.3 c.lxxxiv (1801). 62 The 1871 Act, s 2, Sch 2. 63 39 & 40 Geo.3 c.xlvi (1800).

1389  from Acton Turville to Great Badminton, through Old Sodbury, Tormarton, Chipping Sodbury, Yate, Nibley, and Mayshill in Westerleigh (to the Knox Bridge in Westerleigh)  from Yate Common, through Latteridge to the Bristol to Gloucester turnpike road, to Tockington, Olverstone, Aust and the ‘Old Passage House’  from the ‘Ship Inn’ on the Bristol to Gloucester turnpike road, over Alvestone Down and Old Down to Olvestone  from Yate Elm Side Gate into the road from Chipping Sodbury to Wickwar  from Chipping Sodbury, through Old Sodbury and Yate, Wickwar and Charfield  from Charfield through Tortworth to Thornbury  from Old Down in Olvestone, through Tockington Upper and Tockington Lower to the Bristol to Aust road  from Burton Street in Nettleton to Littleton Drew (Wiltshire).

138. The 1822 Act was expressed to last for 21 years from June 1822. It eventually expired on 1 November 1873 by virtue of the ATCA 1873.64 The Act may therefore now be formally repealed.

4 Geo.4 c.cv (1823) (Banbury, Brailes and Barcheston Road Act) 139. This Act was passed to authorise the repair and maintenance of the road leading from the turnpike road in the Horse Fair in Banbury (in Oxfordshire), through Broughton and Swalcliffe (also in Oxfordshire), through Brailes (in Warwickshire) to the bridge crossing the River Stour at Barcheston (also in Warwickshire). The Act superseded and repealed an earlier enactment passed for this purpose.65

140. The Act was expressed to last for 21 years from June 1823. It eventually expired on 1 November 1872 by virtue of the ATCA 1872.66 The Act may therefore now be formally repealed.

64 The 1873 Act, s 2, Sch 2. 65 42 Geo.3 c.xxxviii (1802). 66 The 1872 Act, s 8, Sch 9.

1390 5 Geo.4 c.ix (1824) (Burford Lane and Stow-on-the-Wold Roads Act) 141. This Act was passed to authorise the repair and maintenance of certain roads in Gloucestershire and Oxfordshire. The Act superseded and repealed earlier enactments passed for this purpose.67

142. The Act authorised works to the following roads-  the Gloucestershire road from the ‘Hand and Post’ at the top of Burford Lane in the parish of Preston (near Cirencester) to Stow-on-the-Wold, through Moreton-in-Marsh, Battsford and Lemington to Blockley and a bridge or place called Paddle Brook (near Stretton-on-Fosse)  road from the ‘Cross Hands’ at the top of Salford Hill (near Chipping Norton in Oxfordshire), through Chastleton, Addlestrop, Oddington, Maugersbury to Stow-on-the-Wold (Gloucestershire) through to the ‘Hand and Post’ in Withington (Gloucestershire).

143. The 1824 Act was expressed to last for 21 years from March 1824. In the event it expired on 1 May 1877 by virtue of the ATCA 1871.68 The Act may therefore now be formally repealed.

5 Geo.4 c.xi (1824) (Roads from Newent Act) 144. This Act was passed to authorise the repair and maintenance of roads leading from Newent in Gloucestershire, and of other roads in Gloucestershire and Herefordshire. The Act superseded and repealed earlier enactments passed for this purpose.69

145. The Act authorised works to the following roads-  from the Crown Hill in Newent to the Crow Hill in the parish of Upton- Bishop (Herefordshire)  from Phillip’s Cottage at the bottom of Kilcott Hill in Newent to The Lea Line in Newland (Herefordshire)  from Perrins Wood in Aston-Ingham (Herefordshire) to the top of Withymore Pitch in Linton (Herefordshire)  from The Five-Mile stone in Newent to Ledbury (Herefordshire).

67 28 Geo.2 c.47 (1755); 27 Geo.3 c.77 (1787); 44 Geo.3 c.xiii (1804). 68 The 1871 Act, s 10, Sch 10.

1391 146. The 1824 Act was expressed to last for 21 years from March 1824. It eventually expired on 1 November 1874 by virtue of the ATCA 1874.70 The Act may therefore now be formally repealed.

5 Geo.4 c.cxl (1824) (Evesham and Cheltenham Turnpike Roads Act) 147. This Act was passed to authorise the repair and maintenance of a road between Evesham (Worcestershire) to Bishop’s Cleeve near Cheltenham (Gloucestershire). The Act superseded and repealed earlier enactments passed for this purpose.71

148. The Act authorised works to the following roads-  from the Cheltenham turnpike road in Bishop’s Cleeve, via The Cross Hands in Teddington Field (Overbury) to the London turnpike road between Evesham and Pershore  From Oxendon through Woolstone, Gotherington and Bishop’s Cleeve to the Cheltenham turnpike road.

149. The Act was expressed to last for 21 years from June 1824. In the event it expired on 1 November 1877 by virtue of the ATCA 1874.72 It may therefore now be formally repealed.

6 Geo.4 c.clv (1825) (Warwick, Worcester, Gloucester and Oxford Roads Act) 150. This Act was passed to authorise the repair and maintenance of roads in Warwickshire, Worcestershire, Gloucestershire and Oxfordshire. The Act superseded and repealed an earlier enactment passed for this purpose.73

151. The Act authorised works to the following roads-  the Warwickshire road from Bridge Town in the parish of Old Stratford to the top of Long Compton Hill  the road from Shipston-upon-Stour (Warwickshire) to near Ebrington (Gloucestershire)  the road from Long Compton (Warwickshire) to Woodstock (Oxfordshire).

69 12 Geo.1 c.13 (1725); 20 Geo.2 c.31 (1746); 33 Geo.2 c.34 (1759); 9 Geo.3 c.50 (1769); 42 Geo.3 c.xlv (1802); 52 Geo.3 c.cl (1812). 70 The 1874 Act, s 3, Sch 3. 71 29 Geo.3 c.102 (1789); 49 Geo.3 c.l (1809). 72 The 1874 Act, s 5, Sch 5. 73 58 Geo.3 c.xxxiv (1818).

1392 152. The Act was expressed to last for 21 years from June 1825. In the event it expired on 1 November 1877 by virtue of the ATCA 1876, s 4, Sch 4.74 Accordingly the Act may now be formally repealed.

7 Geo.4 c.xii (1826) (Marshfield District of Roads Act) 153. This Act was passed to authorise the repair and maintenance of roads in Wiltshire, South Gloucestershire and Somerset. The Act superseded and repealed an earlier enactment.75

154. The Act authorised works to the following roads-  the Wiltshire road from Chippenham Bridge (Chippenham) through Langley Burrell, Harden Huish, Allington, Biddestone, Yatton Keynell, Slaughterford, Castle Coombe and North Wraxall, then through the South Gloucestershire road to Marshfield, Cold Ashton and the top of Togg Hill in Doynton  the South Gloucestershire road from Old Sodbury, through Todmarton, over West Kington Down to Marshfield  the South Gloucestershire road from Sherrel (near Marshfield) to Lower Wraxall  the South Gloucestershire road from West Kington to Marshfield  the road from Marshfield to Colerne (Wiltshire)  the road from Marshfield at Fuddle Brook to the parish of Katherine  the road from Canning’s Grave (along the Colerne road) to Bathford Bridge (Bath)  the road from Marshfield to the Tetbury road near Oldfield (or Woefield Corner) (near Bath)  the road from Marshfield to West Littleton (South Gloucestershire).

155. The 1826 Act was expressed to last for 21 years from March 1826. It eventually expired on 1 November 1877 by virtue of the ATCA 1875.76 The Act may therefore now be formally repealed.

74 The 1876 Act, s 4, Sch 4. 75 44 Geo.3 c.lxix (1804). 76 The 1875 Act, s 4, Sch 4.

1393 7 Geo.4 c.lxxviii (1826) (Tewkesbury Roads Act) 156. This Act was passed to authorise the repair and improvement of the roads into and from the Gloucestershire towns of Tewkesbury, Gloucester, Cheltenham and Stow-on-the-wold, and the Worcestershire towns of Worcester, Evesham and Pershore. The Act superseded and repealed an earlier enactment.77

157. The 1826 Act authorised works to the following roads-  from Tewkesbury through Didbrook to the turnpike road leading to Stow- on-the-Wold  from Ashchurch to Bishop’s Cleeve to the turnpike road to Cheltenham  from Gotherington Elm to the turnpike road from Cheltenham to Stow-on- the-Wold  from Tewkesbury to Earl’s Croome to join the road to Worcester  from Tewkesbury to Beckford  from Bredon to Eckington and Birlingham  from Tewkesbury to Coombe Hill and Norton  from Coombe Hill to Elmstone Hardwicke  from Tewkesbury to Bredon, Ashchurch and Bishop’s Cleeve  from Beckford to Alderton  from Gubshill (in Tewkesbury) to Elmstone Hardwicke.

158. The Act was expressed to last for 21 years from August 1826. It eventually expired on 1 November 1872 by virtue of the ATCA 1872.78 The Act may therefore now be formally repealed.

7 & 8 Geo.4 c.xvi (1827) (Gloucester, Birdlip Hill and Crickley Hill Roads Act) 159. This Act was passed to authorise the repair and maintenance of the Gloucestershire roads from the city of Gloucester to the top of Birdlip Hill, and from the foot of that hill to the top of Crickley Hill. The Act superseded and repealed an earlier enactment passed for this purpose.79

77 58 Geo.3 c.xxx (1808). 78 The 1872 Act, s 3, Sch 3. 79 46 Geo.3 c.l (1806).

1394 160. The Act was expressed to last for 21 years from July 1827. It eventually expired on 1 November 1871 by virtue of the ATCA 1871.80 The Act may therefore now be formally repealed.

2 & 3 Will.4 c.xxxiv (1832) (Buckingham to Hanwell (Oxfordshire) Road Act 161. This Act was passed to authorise the repair and improvement of roads in Oxfordshire, Buckinghamshire and Northamptonshire. The Act superseded and repealed an earlier enactment.81 The Act authorised works to the following roads-  the road between the Sessions House in Buckingham and Aynho in Northamptonshire  the road between Aynho and Hanwell in Oxfordshire.

162. The Act was expressed to last for 31 years from April 1832. It eventually expired on 1 November 1871 by virtue of the ATCA 1871.82 The Act may therefore now be formally repealed.

3 & 4 Will.4 c.lv (1833) (Roads from Gloucester City Act) 163. This Act was passed to authorise the repair and improvement of certain roads in Gloucestershire and Worcestershire. The Act superseded and repealed earlier enactments passed for this purpose (so far as those enactments related to the roads authorised by the present Act).83

164. The Act authorised works to the following roads-  the Gloucestershire road from the city of Gloucester through Churcham to Huntley  the Gloucestershire road from the city of Gloucester commencing at Highnam Pool, passing through Churcham, Rudford and Highleadon to Newent  the Gloucestershire road from the city of Gloucester, through Highnam Lodge, Churcham, Minsterworth to Westbury-upon-Severn  the road from the city of Gloucester, through St Mary-le-Lode, Maisemore, Hartpury, Ashelworth, Corse and Tirley (all in Gloucestershire) to Eldersfield (in Worcestershire)

80 The 1871 Act, s 2, Sch 2. 81 51 Geo.3 c.ii (1811). 82 The 1871 Act, s 2, Sch 2. 83 12 Geo.1 c.3 (1725); 20 Geo.2 c.31 (1746); 33 Geo.2 c.34 (1759); 9 Geo.3 c.50 (1769); 52 Geo.3 c.cl (1812).

1395  the Gloucestershire road from the city of Gloucester, through Corse to Stanton Swan (in Stanton).

165. The 1833 Act was expressed to last for 31 years from July 1833. It eventually expired on 1 November 1879 by virtue of the ATCA 1878.84 Accordingly the Act may now be formally repealed.

3 & 4 Will.4 c.lxxiii (1833) (Road from Great Faringdon to Burford Act) 166. This Act was passed to authorise the repair and improvement of the road leading from the Market House in Great Faringdon (then in Berkshire but now in Oxfordshire) through the parishes and townships of Radcot, Clanfield, Black Bourton, Shilton, Upton and Signett to Burford in Oxfordshire.

167. This 1833 Act was expressed to last for 31 years from 1833. In the event it finally expired on 31 December 1878 by virtue of the ATCA 1875.85 It may therefore now be formally repealed.

3 & 4 Will.4 c.xci (1833) (Fyfield and St John’s Bridge, and Kingston Bagpuize and Newbridge Roads Act) 168. This Act was passed to authorise the repair and improvement of roads in Oxfordshire and Gloucestershire. The Act superseded and repealed earlier enactments passed for this purpose.86

169. The Act authorised works to the following roads:  the road from Fyfield in Oxfordshire (but then in Berkshire), through Kingston Bagpuize, Draycott Moor, Longworth, Hinton, Pusey, Buckland, Faringdon, Easton Hastings and Buscot to St John’s Bridge (near Lechlade) in Gloucestershire  the Oxfordshire road from the Hind’s Head Inn in Kingston Bagpuize to Newbridge (near Witney).

170. The 1833 Act was expressed to last for 31 years from July 1833. In the event it expired on 1 November 1873 by virtue of the ATCA 1873.87 Accordingly the Act may now be formally repealed.

84 The 1878 Act, s 2, Sch 2. 85 The 1875 Act, s 4, Sch 4.

1396 4 & 5 Will.4 c.xciv (1834) (Barrington and Campsfield and Enslow Bridge Roads (Oxfordshire) Act) 171. This Act was passed to authorise the improvement and repair of the roads leading from Barrington (near Burford) in Gloucestershire to Campsfield and Enslow Bridge near Oxford. The Act amended earlier legislation including the 1833 Act (c.lxxiii) referred to above.

172. This 1834 Act was expressed to last 31 years from 1834. In the event it eventually expired on 30 June 1870 by virtue of the ATCA 1869.88 The Act may therefore now be formally repealed.

5 & 6 Will.4 c.ciii (1835) (Oxford, Fifield and Witney Roads Act) 173. This Act was passed to authorise the repair and improvement of the following Oxfordshire roads-  from the city of Oxford over Botley Causeway to Witney  from the existing turnpike road from Botley to the turnpike road near Fyfield.89

174. The 1835 Act, which superseded and repealed earlier enactments90, was expressed to last for 31 years from November 1835. It therefore expired in 1866 and may now be formally repealed.

1 & 2 Vict. c.xlvi (1838) (Thame Roads Act) 175. This Act was passed to authorise the repair and maintenance of roads in Oxfordshire (and Buckinghamshire). The Act superseded and repealed an earlier enactment passed for this purpose.91

176. The Act authorised works to the following roads-  from Aylesbury (Buckinghamshire) through Thame and Stadhampton to Shillingford (Oxfordshire)  from Thame to Chilworth in the parish of Great Milton  in Priestend (Thame)

86 6 Geo.2 c.16 (1732); 12 Geo.2 c.11 (1738); 3 Geo.3 c.29 (1763); 31 Geo.3 c.105 (1791); 52 Geo.3 c.cxcix (1812). 87 The 1873 Act, s 7, Sch 9. 88 The 1869 Act, s 2, Sch 2 89 Spelled ‘Fifield’ in the 1835 Act. 90 7 Geo.3 c.66 (1767); 8 Geo.3 c.34 (1768); 18 Geo.3 c.81 (1778); 54 Geo.3 c.clxxxvi (1814). 91 3 & 4 Will.4 c.lxxxvi (1833).

1397  in North Weston  from Tiddington to Waterstock  from Waterstock to Chilworth  from New Thame to the road between Postcombe and Tetsworth  from Priestend through Long Crendon (Buckinghamshire) to Blackthorn (Oxfordshire)  in New Thame  in Brill and Oakley (both in Buckinghamshire).

177. The 1838 Act was expressed to last for 31 years from June 1838. In the event it finally expired on 1 November 1880 by virtue of the ATCA 1875.92 The Act may therefore now be formally repealed.

4 & 5 Vict. c.c (1841) (Henley-upon-Thames, Dorchester and Oxford Roads Act) 178. This Act was passed to authorise the repair and maintenance of the following Oxfordshire roads-  from Henley Bridge to Dorchester Bridge and Culham Bridge  from Dorchester Bridge to Milestone (in the road leading to Magdalen Bridge).

The Act superseded and repealed an earlier enactment passed for this purpose.93

179. The 1841 Act was expressed to last for 31 years from June 1841. In the event it finally expired on 1 November 1873 by virtue of the ATCA 1873.94 It may therefore now be formally repealed.

4 & 5 Vict. c.cvii (1841) (Nuffield and Faringdon Road Act) 180. This Act was passed to authorise the repair and maintenance of the Oxfordshire road from Nuffield through Wallingford and Wantage to Faringdon. The Act superseded and repealed earlier enactments passed for this purpose.95

92 The 1875 Act, s 4, Sch 4. 93 1 & 2 Geo.4 c.xxvi (1821). 94 The 1873 Act, s 3, Sch 4. 95 25 Geo.2 c.21 (1751); 5 Geo.3 c.55 (1765); 39 Geo.3 c.xxxvii (1799); 59 Geo.3 c.c (1819).

1398 181. The Act was expressed to last for 31 years from June 1841. In the event it expired on 1 November 1873 by virtue of the ATCA 1873.96 It may therefore now be formally repealed.

4 & 5 Vict. c.cxi (1841) (Abingdon and Chilton Pond Road Act) 182. This Act was passed to authorise the repair and maintenance of the Oxfordshire road from the Mayor’s Stone in Abingdon to Chilton Pond via Ock Bridge, Drayton and Steventon. This road was described as “the Abingdon District” in the Act of 1778 (c.99) proposed for repeal above. The 1841 Act superseded earlier enactments providing for the repair and maintenance of the Abingdon District.97

183. The 1841 Act was expressed to last for 31 years from June 1841. In the event it expired in July 1872 by virtue of the ATCA 1869.98 It may therefore now be formally repealed.

8 & 9 Vict. c.xxx (1845) (Stokenchurch and New Woodstock Road and Branches Act) 184. This Act was passed to authorise the repair and maintenance of certain roads in Oxfordshire and Buckinghamshire. It superseded and repealed an earlier enactment passed for that purpose.99

185. The Act authorised works to the following roads-  from Stokenchurch (Buckinghamshire) to Wheatley Bridge in Chilworth (Oxfordshire), through the parishes of St Clement and St Giles to Begbroke and New Woodstock  from Headington to Stanton St John together with roads in the parishes of St Clement and St Giles (all in Oxfordshire)  from Holton through Islip to Enslow Bridge in the parish of Bletchington (all in Oxfordshire).

186. The 1845 Act was expressed to last for 31 years from August 1845. In the event it expired on 1 November 1878 by virtue of the ATCA 1877.100 Accordingly it may now be formally repealed.

96 The 1873 Act, s 7, Sch 9. 97 These enactments were 29 Geo.2 c.81 (1756) and 18 Geo.3 c.99 (1778) (so far as they related to the Abingdon District), 38 Geo.3 c.xliii (1798) and 59 Geo.3 c.viii (1819). 98 The 1869 Act, s 3, Sch 3. 99 5 Geo.4 c.xcix (1824).

1399 8 & 9 Vict. c.cli (1845) (Road from Harwell to Streatley (Berkshire) Act) 187. This Act was passed to authorise the repair and maintenance of the road from Harwell (Oxfordshire101) to Streatley (Berkshire). It superseded and repealed an earlier enactment passed for that purpose.102 The road in question was the existing turnpike road leading from the London turnpike road (near the south or upper end of Harwell Town) to the turnpike road near Streatley.

188. The 1845 Act was expressed to last for 21 years from August 1845. In the event it expired on 1 November 1879 by virtue of the ATCA 1876.103 Accordingly it may now be formally repealed.

9 & 10 Vict. c.vii (1846) (Woodstock and Rollright Lane Road (Oxfordshire) Act) 189. This Act was passed to authorise the repair and improvement of the Oxfordshire roads around Woodstock. It superseded and repealed an earlier enactment.104

190. The Act authorised works to the following roads-  from New Woodstock through Kiddington and Enstone to Rollright Lane  from Enslow Bridge to Kiddington  from Blackhall Lane through New Woodstock to Pear Tree Corner  from Blackhall Lane through New Woodstock to join the road near the Marlborough Arms Inn  from Pear Tree Corner to Sturdy’s Castle in the parish of Tackley.

191. The 1846 Act was expressed to last for 31 years from May 1846. In the event the Act expired on 1 November 1878 by virtue of the ATCA 1878.105 It may therefore now be formally repealed.

Cheltenham and Painswick Turnpike Road Act 1851 (14 & 15 Vict. c.xi) 192. This Act was passed to authorise the repair and improvement of a Gloucestershire road near Cheltenham. It superseded and repealed an earlier enactment.106

100 The 1877 Act, s 4, Sch 4. 101 At the time of this enactment, Harwell was part of Berkshire. 102 5 Geo.4 c.cxxxix (1824). 103 The 1976 Act, s 4, Sch 4. 104 6 Geo.4 c.xciv (1825). 105 The 1878 Act, s I, Sch 1. 106 1 Geo.4 c.xvi (1820).

1400 193. The road comprised so much of the turnpike road between Cheltenham and Painswick as extended from Cheltenham to Prinknash Park Wall (near Cranham).

194. The 1851 Act was expressed to last for 21 years from November 1851. In the event it expired on 1 November 1873 by virtue of the ATCA 1873.107 It may therefore now be formally repealed.

Cheltenham and Gloucester Turnpike Road Act 1851 (14 & 15 Vict. c.xii) 195. This Act was passed to authorise the repair and improvement of the Gloucestershire roads around Cheltenham and Gloucester. It superseded and repealed earlier enactments.108

196. The Act authorised works to the following roads-  that part of the Cheltenham to Gloucester turnpike road as lies between (1) the first small bridge or culvert which crosses that road on the Gloucester side of Staverton Bridge and (2) Cheltenham  the following three roads joining that turnpike road- o from a house called “The Golden Pheasant” to Great Pease Hill and Churchdowne o from Staverton to Badgworth o in Cheltenham from the Montpelier Rotunda to Haine’s Cottage.

197. The 1851 Act was expressed to last for 21 years from October 1851. In the event it expired on 1 November 1879 by virtue of the ATCA 1873.109 It may therefore now be formally repealed.

Stroud and Gloucester Turnpike Road Act 1851 (14 &15 Vict. c.l) 198. This Act was passed to authorise the repair and improvement of the Gloucestershire turnpike road from Stroud, through Pitchcombe to Gloucester. The Act superseded and repealed an earlier enactment passed for this purpose.110

199. This 1851 Act was expressed to last for 21 years from October 1851. In the event it expired on 1 November 1875 by virtue of the ATCA 1873.111 It may therefore now be formally repealed.

107 The 1873 Act, s 3, Sch 4. 108 6 Geo.4 c.cxlvii (1825); 9 Geo.4 c.ix (1828). 109 The 1873 Act, s 7, Sch 9.

1401 Shillingford, Wallingford and Reading Road Act 1852 (15 & 16 Vict. c.lxxix) 200. This Act was passed to authorise the repair and improvement of a road running from Shillingford (Oxfordshire) to Reading (Berkshire). The Act superseded and repealed an earlier enactment passed for this purpose.112

201. The road covered by this Act was the turnpike road from the Old Bell public house at Shillingford, to and over Shillingford Bridge, through Wallingford (Oxfordshire) and Pangborne (Berkshire) to Prospect Street in the parish of St Mary in Reading.

202. This 1852 Act was expressed to last for 21 years from July 1852. In the event it expired on 1 November 1874 by virtue of the ATCA 1874.113 It may therefore now be formally repealed.

Stroud and Bisley Road Act 1852 (15 & 16 Vict. c.lxxxvii) 203. This Act was passed to authorise the management and maintenance of the Gloucestershire turnpike road between Stroud and Bisley. It superseded and repealed an earlier enactment passed for this purpose.114

204. The Act was expressed to last for 21 years from October 1852. In the event it expired on 1 November 1874 by virtue of the ATCA 1874.115 It may therefore now be formally repealed.

Asthall and Buckland Road Act 1852 (15 & 16 Vict. c.cxxxix) 205. This Act was passed to authorise the management and maintenance of the Oxfordshire road between Asthall and Buckland. The Act superseded and repealed earlier enactments passed for this purpose.116

206. The road ran from Asthall, through Brize Norton and Bampton, over the River Isis at or near Kent’s Weir, to the St John’s Bridge and Fyfield turnpike road at or near Buckland.

110 58 Geo.3 c.i (1818). 111 The 1873 Act, s 6, Sch 8. 112 7 & 8 Geo.4 c.xix (1827). 113 The 1874 Act, s 3, Sch 3. 114 4 Geo.4 c.14 (1823). 115 The 1874 Act, s 3, Sch 3. 116 17 Geo.3 c.104 (1777); 39 Geo.3 c.lxxvi (1799); 1 Geo.4 c.lxxxi (1820).

1402 207. The Act was expressed to last for 21 years from November 1852. In the event it expired on 1 November 1874 by virtue of the ATCA 1874.117 It may therefore now be formally repealed.

Burford, Leachlade and Swindon Turnpike Roads Act 1853 (16 & 17 Vict. c.civ) 208. This Act was passed to authorise the repair and maintenance of certain roads in Oxfordshire, Gloucestershire and Wiltshire. It superseded and repealed earlier enactments passed for this purpose.118

209. The Act authorised works to the following roads-  the existing turnpike road from Burford (Oxfordshire) to the Cirencester to St John’s Bridge turnpike road (Gloucestershire)  in Lechlade119 (Gloucestershire) from the town centre to the bridge crossing the River Isis or Thames  from the bridge at Lechlade to Highworth (Wiltshire).120

210. The 1853 Act was expressed to last for 21 years from November 1853. In the event it expired on 1 November 1875 by virtue of the ATCA 1875.121 It may therefore now be formally repealed.

Upton Saint Leonard’s Turnpike Roads Act 1853 (16 & 17 Vict. c.cxxvi) 211. This Act was passed to authorise the making of certain roads in Gloucestershire.

212. The Act authorised works to the following roads-  from Upton St Leonard’s to Brimpsfield  from Cranham to a place on the Cheltenham to Stroud turnpike road near Birdlip.

213. The Act was expressed to last for 21 years from September 1853. It therefore expired in 1874 and may now be formally repealed.

117 The 1874 Act, s 3, Sch 3. 118 32 Geo.3 c.153 (1792); 53 Geo.3 c.xlii (1813). 119 Spelled “Leachlade” in the Act. 120 The Act also authorised works to support, maintain and repair the bridge across the River Isis or Thames at Lechlade. 121 The 1875 Act, s 2, Sch 2.

1403 Kingswood District of Roads Act 1854 (17 & 18 Vict. c.xxi) 214. This Act was passed to authorise the repair and maintenance of certain roads in Gloucestershire. The Act superseded and repealed an earlier enactment passed for this purpose.122

215. The Act authorised works to the following roads-  from Wotton-under-Edge through Kingswood to Wickwar  the branch road from Kingswood to the road leading from Wotton-under- Edge to Bristol  the branch road from Kingswood to join the Wotton-under-Edge to Bath road at Hillesley (spelled Hillsley in the Act).

216. The 1854 Act was expressed to last for 21 years from June 1854. In the event it expired on 1 November 1876 by virtue of the ATCA 1876.123 It may therefore now be formally repealed.

Stroud, Painswick and Gloucester Road Act 1854 (17 & 18 Vict. c.xcv) 217. This Act was passed to authorise the repair and improvement of certain roads in Gloucestershire. It superseded and repealed earlier enactments passed for this purpose.124

218. The Act authorised works to the following Gloucestershire roads-  from Gloucester, through Painswick to Stroud  from Painswick to Pitchcombe  from Painswick to Prinknash Park (near Cranham).

219. The Act was expressed to last for 21 years from July 1854. In the event it expired on 1 November 1876 by virtue of the ATCA 1876.125 It may therefore now be formally repealed.

Charlbury Roads Act 1855 (18 & 19 Vict. c.lxxxv) 220. This Act was passed to authorise the repair and improvement of certain roads in Oxfordshire. It superseded and repealed an earlier enactment126 passed for this purpose.

122 7 & 8 Geo.4 c.c (1827). 123 The 1876 Act, s 2, Sch 2. 124 18 Geo.3 c.98 (1778); 40 Geo.3 c.xcvii (1800); 59 Geo.3 c.xlii (1819).

1404 221. The Act authorised works to the following Oxfordshire roads-  from the existing turnpike road leading from the turnpike road in Witney to the turnpike road on Swerford Heath including the branch leading from the turnpike gate at Witney through Crawley to White Oak Green  from the existing turnpike road from Woodstock to Birmingham through Charlbury to the Chipping Norton to Burford turnpike road.

222. The Act was expressed to last for 21 years from June 1855. In the event it expired on 1 November 1877 by virtue of the ATCA 1877.127 It may therefore now be formally repealed.

Lightpill and Birdlip Road Act 1855 (18 & 19 Vict. c.cvi) 223. This Act was passed to authorise the repair and maintenance of certain roads in Gloucestershire. It superseded and repealed earlier enactments passed for this purpose.128

224. The Act authorised works to the following Gloucestershire roads-  from the existing Bath to Dudbridge turnpike road at or near Lightpill Mill in the parish of Rodborough to join the Cirencester to Stroud turnpike road at or near The Anchor Inn in Rodborough  from a brook called Badbrook in Painswick to the old Painswick to Cheltenham turnpike road (near the 6-mile stone on that road leading to Birdlip).

225. The Act was expressed to last for 21 years from July 1855. In the event it expired on 1 November 1877 by virtue of the ATCA 1877.129 It may therefore now be formally repealed.

Stroud, Cainscross and Michinhampton Road Act 1855 (18 & 19 Vict. c.cviii) 226. This Act was passed to authorise the improvement and repair of certain roads in Gloucestershire. It superseded and repealed an earlier enactment passed for this purpose.130

125 The 1876 Act, s 2, Sch 2. 126 1 Geo.4 c.lxxxii (1820). 127 The 1877 Act, s 2, Sch 2. 128 40 Geo.3 c.xliii (1800); 1 Geo.4 c.xx (1820). 129 The 1877 Act, s 2, Sch 2.

1405 227. The Act authorised works to the following roads-  from Bowbridge in the parish of Stroud to the parish of Rodborough (near the Bear Inn)  from the above road to Mount Vernon in Rodborough  from “Bagpath” in Rodborough to a highway leading from Bowbridge to Mount Vernon  from Cainscross to Stroud.

228. The 1855 Act was expressed to last for 21 years from July 1855. In the event it expired on 1 November 1877 by virtue of the ATCA 1877.131 It may therefore now be formally repealed.

Stroud and Chalford Turnpike Roads Act 1855 (18 & 19 Vict. c.cix) 229. This Act was passed to authorise the maintenance of certain roads in Gloucestershire. It superseded and repealed an earlier enactment passed for this purpose.132

230. The Act authorised works to the following roads-  from the town of Stroud through Bowbridge and Brimscombe to the Bourne (parish of Stroud), through Chalford (parish of Bisley) to the Seventh Mile stone in Sapperton to join the existing Cirencester to Stroud turnpike road  from Bourne to Burcomb Bottom (parish of Bisley) to join the existing Chalford to Bisley turnpike road  from Brimscombe to the Cross Ways on Hampton Common to join the existing Rodborough to Minchinhampton turnpike road.

231. The 1855 Act was expressed to last for 21 years from November 1855. In the event it expired on 1 November 1877 by virtue of the ATCA 1877.133 It may therefore now be formally repealed.

Dean Forest Turnpike Roads Act 1858 (21 & 22 Vict. c.lxxxvi)/ Forest of Dean Turnpike Trust Abolition Act 1888 (51 & 52 Vict. c.cxciii) 232. This 1858 Act was passed to repeal an earlier enactment134 relating to the Dean Forest turnpike roads and to replace it with new provisions for the repair and

130 6 Geo.4 c.xxiii (1825). 131 The 1877 Act, s 2, Sch 2. 132 54 Geo.3 c.lxxx (1814).

1406 maintenance of the roads within the Forest. The Act also provided for the construction of a new road near the railway station at Lydney.

233. This 1858 Act was expressed to last for 32 years from August 1858. Subsequently its expiration date was extended to 1 November 1891 by virtue of the ATCA 1885.135 However that date was brought forward by the Forest of Dean Turnpike Trust Abolition Act 1888, section 1 of which provided for the 1858 Act to expire on 1 November 1888. Accordingly the 1858 Act may now be formally repealed as may the Forest of Dean Turnpike Trust Abolition Act 1888 itself (which became spent upon taking effect in 1888).

Winchcomb Roads Act 1865 (28 & 29 Vict. c.clxxi) 234. This Act was passed to authorise the management and repair of certain roads in Gloucestershire and Worcestershire. It superseded and repealed an earlier enactment passed for this purpose.136

235. The Act authorised works to the following roads-  the Gloucestershire road from Sudeley Hill through Winchcombe137 to the seventh milestone on the Tewkesbury to Stow turnpike road  from Wyman’s Brook in Prestbury (Gloucestershire) to Sedgeberrow (Worcestershire)  the Gloucestershire road from Winchcombe to Newtown (near Tewkesbury).

236. The Act was expressed to last for 7 years from July 1865. In the event it expired on 1 May 1874 by virtue of the ATCA 1873.138 It may therefore now be formally repealed.

Huntley Roads Act 1866 (29 & 30 Vict. c.c) 237. This Act was passed to authorise the management and repair of certain roads in Gloucestershire and Herefordshire. It superseded and repealed an earlier enactment passed for this purpose.139

133 The 1877 Act, s 2, Sch 2. 134 1 & 2 Vict. c.xxxviii (1838). 135 The 1885 Act, s 3, Sch 3. 136 3 & 4 Will.4 c.xi (1833). 137 Spelled Winchcomb in the Act. 138 The 1873 Act, s 5, Sch 7. 139 3 & 4 Will.4 c.lxxv (1833).

1407 238. The Act authorised works to the following existing turnpike roads-140  from Huntley to Castle End (near Lea in Herefordshire)  from Huntley turnpike gate to Mitcheldean  through Mitcheldean  from Mitcheldean to Lea Line (near Lea)  from Mitcheldean to Castle End  from Mitcheldean to the Stender’s toll gate (near the Forest of Dean)  from Mitcheldean to Gun’s Mills (in Abinghall)  from the Flat (Westbury-upon-Severn) to Littledean  from Jordan Hill (in Elton) to Gun’s Mills  from Elton toll gate to Hawkin’s Pill (Newnham).

239. The Act was expressed to last for 13 years from July 1866. In the event it expired on 1 November 1880 by virtue of the ATCA 1880.141 It may therefore now be formally repealed.

140 Except where otherwise indicated, all the places are in Gloucestershire. 141 The 1880 Act, s 2, Sch 2.

1408 GROUP 2 - SURREY

240. The first turnpike road in Surrey ran from Crawley to Reigate and was established in 1696. By 1755 Brighton was becoming a fashionable seaside resort and it was necessary to improve the whole turnpike road. In 1794 a turnpike obelisk was erected through public subscription in the High Street at Cranleigh. William Cobbett, writing in 1822 while travelling through Surrey “not to see inns and turnpike roads, but to see the country”142 indicates how prolific turnpikes roads were in Surrey. Every journey he undertakes involves using a turnpike.

241. Some towns did increase their trade with the advent of the turnpike roads. Guildford’s trading moved from textiles to coaching as the London to Portsmouth and Southampton turnpike road ran through it. Farnham’s trade was increased by the number of coaching inns, Farnham being situated on the London to Winchester turnpike road.

242. From the 1840s, however, railway lines began to open, covering the London to Brighton route. These railways were opened with a view to saving “time, money and expense”. A day trip to Brighton from London was now possible. Brighton’s population grew from 7,000 in 1801 to 120,000 in 1901. Development after the introduction of the railways increased the population in towns in Surrey and the turnpike roads could not match the speed or economy of the railways. By 1842 the mail coaches through Guildford had stopped and by 1849 the last coach service through Guildford no longer operated. By 1871 the turnpike roads were all public main roads.

8 & 9 Will.3 c.15 (1696) (Highways Surrey and Sussex Act) 243. This Act authorised the repair of the roads between Reigate in Surrey and Crawley in West Sussex. The highway was described as being “very ruinous and almost impassable”.

244. The Act was expressed to last for 20 years from its passing. It therefore expired in 1716 and may now be formally repealed.

142 Rural Rides September 25 to 29 1822: Kensington to Uphusband (published 1830).

1409 4 Geo.1 c.4 (1717) (London, East Grinstead, Sutton and Kingston Roads Act) 245. This Act authorised the building of roads from Southwark in London to East Grinstead in Sussex and from London to Sutton and Kingston in Surrey.

246. The 1717 Act was to expressed to last for 21 years from 25 March 1718 and was extended by Acts of 1719 (c.26), 1723 (c.13) and 1736 (c.23). All these Acts are proposed for repeal below.

4 Geo.1 c.5 (1717) (Southwark, Greenwich and Lewisham Roads Act) 247. This Act authorised the building of a road leading from Stones End in Kent Street in the parish of St George’s, Southwark to the Lime Kilns in East Greenwich and from New Cross to Lewisham Church.

248. The 1717 Act was expressed to last for 11 years from 25 March 1718 and was extended by Acts of 1719 (c.26) and 1737 (c.36). All these Acts are proposed for repeal below.

6 Geo.1 c.26 (1719) (Surrey and Kent Roads Act) 249. This Act was passed to authorise the repair of the two roads authorised by the two 1717 Acts referred to above. These roads were formerly in the counties of Surrey and Kent but are now wholly within Greater London. This Act also authorised the repair of a road from Westminster through Lambeth and New Cross to Deptford.

250. The 1719 Act continued the London, East Grinstead, Sutton and Kingston Roads Act of 1717 for an additional two years from the expiry of the initial 21 years term. The Southwark, Greenwich and Lewisham Roads Act of 1717 was extended for 10 years from the expiry of the initial 11 years term granted. The 1719 Act is proposed for repeal below: see entry for Surrey and Kent Roads Act of 1737.

10 Geo.1 c.13 (1723) (Surrey and Sussex Roads Act) 251. This Act extended the London, East Grinstead, Sutton and Kingston Roads Act of 1717. It covered the following roads:  Southwark to Highgate in Sussex  Kingston to Burton Common in Surrey.

1410 252. The 1723 Act granted an additional term of 21 years from the expiry of the terms granted under the 1717 and 1719 Acts, extending the 1717 Act to 1752. This Act is proposed for repeal below.

10 Geo.2 c.23 (1736) (Sutton and Sussex Roads Act) 253. This Act extended the London, East Grinstead, Sutton and Kingston Roads Act of 1717, the 1719 Act and the 1723 Act. It covered the following roads:  Southwark to Highgate in Sussex  Kingston to Burton Common in Surrey  Cuddington in Surrey.

254. The 1736 Act was expressed to last for 15 years from 25 March 1752. It therefore expired in 1767 and may now be formally repealed together with the 1717 Act (c.4), the 1719 Act (so far as that Act related to the 1717 Act (c.4)) and the 1723 Act.

11 Geo.2 c.36 (1737) (Surrey and Kent Roads Act) 255. This Act extended the Southwark, Greenwich and Lewisham Roads Act of 1717 and the 1719 Act.

256. The 1737 Act was expressed to last for 38 years from 25 March 1739. It therefore expired in 1777 and may now be formally repealed together with the 1717 Act (c.5) and the 1719 Act (so far as that Act related to the 1717 Act (c.5)).

25 Geo.2 c.51 (1751) (South London Roads Act) 257. This Act was passed to amend the road-repairing powers given to the trustees appointed under-  the London, East Grinstead, Sutton and Kingston Roads Act of 1717 (4 Geo.1 c.4)  the Surrey and Kent Roads Act of 1719 (6 Geo.1 c.26)  the Surrey and Sussex Roads Act of 1723 (10 Geo.1 c.13)  the Sutton and Sussex Roads Act of 1736 (10 Geo.2 c.23).

All four enactments have already been proposed for formal repeal (see above).

1411 258. In particular this 1751 Act authorised the trustees for the repair of the roads from the City of London to East Grinstead, Sutton and Kingston to erect a new turnpike on the road from Newington to Camberwell. Part of the toll receipts were to be paid to the trustees for the repair of the road from Newington through Camberwell to New Cross.

259. This 1751 Act was not expressed to last for a specified period. However, since it was supplementary to the four earlier expired enactments, it ceased to have effect along with those enactments in 1767. Its formal repeal is now proposed.

31 Geo.2 c.77 (1757) (Leatherhead and Guildford Road Act) 260. This Act143 was passed to authorise the repair and widening of the Surrey road from the Swan Inn at Leatherhead to the maypole at the upper end of Spital or Somerset Street in the parish of Stoke, near Guildford.

261. The Act was expressed to last for 21 years from 1757. Thereafter it was continued by an Act of 1779 (19 Geo.3 c.104), an Act of 1800 (39 & 40 Geo.3 c.xxvii), and an Act of 1822 (3 Geo.4 c.xcvii). All these Acts are proposed for repeal below.

31 Geo.2 c.78 (1757) (Guildford and Farnham Road Act) 262. This Act144 was passed to authorise the repair and widening of the Surrey road from Guildford to the directing post near Farnham.

263. The Act was expressed to last for 21 years from 1757. Thereafter it was continued by an Act of 1780 (20 Geo.3 c.96), by an Act of 1801 (41 Geo.3 c.xliii) and by an Act of 1822 (3 Geo.4 c.lxvii). All these Acts are proposed for repeal below.

10 Geo.3 c.82 (1770) (Surrey and Sussex Roads Act) 264. This Act amended a 1748 Act.145 This 1770 Act authorised the repair and widening of the road leading from Kingston-upon-Thames in Surrey to Sheet Bridge

143 Although the Chronological Table of the Statutes indicates that this 1757 Act was repealed by later enactments (3 Geo.4 c.xcvii (1800) and by the Annual Turnpike Acts Continuance Act 1867) it is clear that the 1757 Act has never been formally repealed. 144 Although the Chronological Table of the Statutes indicates that this 1757 Act was repealed by later enactments (3 Geo.4 c.lxvii and by the Annual Turnpike Continuance Act 1876), it is clear that the 1757 Act has never been formally repealed. 145 22 Geo.2 c.35 (Surrey and Sussex Roads). This Act was repealed by 43 Geo.3 c.cxi (1803).

1412 near Petersfield in Southhampton, and a road from Hindhead Heath through Fenchurch Lane and Midbury to Chichester.

265. The 1748 Act granted a term of 21 years from 24 June 1749. This was further extended by the Highways and Turnpike Roads Act 1755146 which contained a provision to extend, by 5 years, all previous turnpike Acts.147 The 1770 Act granted an additional 21 years from the expiry of the previous terms, meaning that the 1770 Act extended the term to 1796. The 1770 Act therefore expired in 1796 and so may now be formally repealed.

19 Geo.3 c.104 (1779) (Surrey Roads Act) 266. This Act148 was passed to authorise the continuation of the Act of 1757 (c.77) Act referred to above.

267. The 1779 Act (together with the 1757 Act) was expressed to last a further 21 years from 1779. Thereafter both Acts were continued by Acts of 1800 (39 & 40 Geo.3 c.xxvii) and 1822 (3 Geo.4 c.xcvii). All these Acts are proposed for repeal below.

20 Geo.3 c.96 (1780) (Guildford to Farnham Road Act) 268. This Act149 extended the term and powers of the Act of 1757 (c.78).

269. This 1780 Act was expressed to last until 1801. However it was thereafter continued by an Act of 1801 (41 Geo.3 c.xliii) and by an Act of 1822 (3 Geo.4 c.lxvii). All these Acts are proposed for repeal below.

39 & 40 Geo.3 c.xxvii (1800) (Leatherhead and Stoke (Surrey) Road Act) 270. This Act was passed to authorise the continuation of the Acts of 1757 (c.77) and 1779 (c.104) referred to above.

146 28 Geo.2 c.17. 147 The 1755 Act lowered tolls generally, and the extension provision was to avoid any suspicion that lessening the tolls might be prejudicial to those creditors who had lent money upon the security of the tolls. 148 Although the Chronological Table of the Statutes indicates that this 1779 Act was repealed by later enactments (3 Geo.4 c.xcvii and by the Annual Turnpike Acts Continuance Act 1867) it is clear that the 1779 Act has never been formally repealed. 149 Although the Chronological Table of the Statutes indicates that this 1780 Act was repealed by later enactments (3 Geo.4 c.lxvii and by the Annual Turnpike Acts Continuance Act 1876), it is clear that this 1780 Act has never been formally repealed.

1413 271. This Act (together with the 1757 and 1779 Acts) was expressed to last for a further 21 years from 1800. Thereafter all three Acts were continued by an Act of 1822 (3 Geo.4 c.xcvii, referred to below). All these Acts are proposed for repeal below.

41 Geo.3 c.xliii (1801) (Guildford to Farnham Road Act) 272. This Act was passed to continue the Acts of 1757 (c.78) and 1780 (c.96) proposed for repeal above.

273. This Act (together with the 1757 and 1780 Acts) was expressed to last for 21 years from July 1801. Thereafter all three Acts were continued by an Act of 1822 (c.lxvii). All these Acts are proposed for repeal below.

55 Geo.3 c.xlviii (1815) (Sutton (Surrey), Reigate and Povey Cross Road Act) 274. This Act authorised the repair and improvement of the following Surrey roads-  from the 12 mile stone in Sutton through Reigate by Sidlow Mill to Povey Cross in the parish of Charlwood  from Sutton through Cheam, over Howell Hill to Ewell  from Tadworth upon Walton Heath by the windmill at the bottom of Pebble Hill to Betchworth, Leigh and Charlwood  from Povey Cross to the oak dividing the counties of Surrey and Sussex  from Woodhatch to Peteridge Lane  from Woodhatch to the further end of Horsehills Lane in the parish of Horley  from the beginning of Peteridge Lane to the further end of Bonehurst (or Boner’s) Lane in Horley  from Sidlow Bridge (south end) on the road from Sutton, through Reigate to Povey Cross  from certain enclosed lands in Horley and Charlwood to the north side of Hookwood Common in Charlwood, over the Common to a bridge in the road leading from Sutton to Povey Cross.

The 1815 Act was expressed to last for 21 years from May 1815. It eventually expired on 1 November 1881 by virtue of the ATCA 1877.150 The Act may therefore now be formally repealed.

150 The 1877 Act, s 4, Sch 4.

1414 56 Geo.3 c.xxx (1816) (Road from Gatton Lodge to Povey Cross (Surrey) Act) 275. This Act authorised the making and maintaining of a road between Gatton Lodge and Povey Cross in Surrey. The existing turnpike road from Croydon via Reigate to Crawley was felt to be unsatisfactory, being too circuitous and hilly. The new road would run from Gatton Lodge, cross Aleswood Common to Petteridge Wood, and pass through Horley and Horley Common to join the existing turnpike at Povey Cross.151

276. The 1816 Act was expressed to last for 21 years from May 1816. In the event the Act was discontinued on 14 August 1850 by virtue of the ATCA 1850.152 The Act may therefore now be formally repealed.

3 Geo.4 c.lxvii (1822) (Guildford to Farnham Road Act) 277. This Act was passed to continue the Acts of 1757 (c.78), 1780 (c.96) and 1801 (c.xliii) referred to above.

278. This Act (together with the 1757, 1780 and 1801 Acts) was expressed to last for 21 years from May 1822. In the event this Act expired on 1 November 1876 by virtue of the ATCA 1876.153 The 1822 Act may therefore now be formally repealed together with the 1757, 1780 and 1801 Acts.

3 Geo.4 c.xcvii (1822) (Road from Leatherhead to Stoke (Surrey) Act) 279. This Act was passed to authorise the continuation of the Acts of 1757 (c.77), 1779 (c.104) and 1800 (c.xxvii) referred to above.

280. This Act (together with the 1757, 1779 and 1800 Acts) was expressed to last for a further 21 years until 1843. The 1822 Act expired on 1 November 1867 by virtue of the ATCA 1867.154 The 1822 Act may therefore now be formally repealed together with the 1757, 1779 and 1800 Acts.

151 According to the preamble to the Act, this new road would speed up trade between London and the coast, particularly in regard to the supply of fish in the mackerel and herring seasons. 152 The 1850 Act, s 1. 153 The 1876 Act, s 2, Sch 2. 154 The 1867 Act, s 1, Sch 1.

1415 7 Geo.4 c.xiii (1826) (Godalming and Pains Hill Road Act) 281. This Act was passed to authorise the making and maintaining of a Surrey road from Godalming, through Hascombe, to Pains Hill (near Cranleigh) where the new road would join the existing turnpike road running between Guildford and Horsham.

282. The Act was expressed to last for 21 years from March 1826. In the event the Act expired on 1 November 1875 by virtue of the ATCA 1872.155 The Act may therefore now be formally repealed.

7 Geo.4 c.lxxx (1826) (Farnham and Petersfield Turnpike Road Act) 283. This Act was passed to authorise the making and maintaining of a road from Coxbridge (near Farnham in Surrey) to Ramshill near Petersfield (in Hampshire). The road was to pass through the Hampshire towns of Binsted, Kingsley, Headley, Selborne, Greatham, Liss Steep, Sheet to Petersfield.

284. The Act was expressed to last for 21 years from May 1826. In the event it expired on 31 January 1873 by virtue of the ATCA 1872.156 It may therefore now be formally repealed.

10 Geo.4 c.xx (1829) (Wrotham Heath and Croydon and Godstone Road Act) 285. This Act was passed to authorise the improvement and repair of the turnpike road from Wrotham Heath (Kent) to the turnpike road at Godstone (Surrey). The Act superseded and repealed earlier enactments passed for this purpose.157 The road passed from Wrotham, Ightham, Seal, Sevenoaks, Chevening, Sundridge, Brasted and Westerham (all in Kent) to Tatsfield, Lympsfield, Oxted and Godstone (all in Surrey).

286. The Act was expressed to last for 31 years from April 1829. It eventually expired on 30 June 1870 by virtue of the ATCA 1869.158 It may therefore now be formally repealed.

10 Geo.4 c.lxiv (1829) (Guildford and Alfold Bars Road Act) 287. This Act was passed to provide new powers to repair and widen the road from the north end of the Dapdon (now Dapdune) Wharf in Guildford, Surrey to Alfold Bars

155 The 1872 Act, s 10, Sch 11. 156 The 1872 Act, s 5, Sch 6. 157 5 Geo.3 c.68 (1765); 27 Geo.3 c.70 (1787); 48 Geo.3 c.xxxvii (1808).

1416 (then in Surrey but now in West Sussex). The Act repealed earlier enactments passed for this purpose.159

288. The 1829 Act was expressed to last for 31 years from May 1829, so as to expire in 1860. In the event it expired on 1 November 1877 by virtue of the ATCA 1876.160 It may therefore now be formally repealed.

11 Geo.4 & 1 Will.4 c.vi (1830) (Road from Horsham Act) 289. This Act was passed to authorised the repair and improvement of roads in Surrey and West Sussex. The Act superseded and repealed an earlier enactment passed for this purpose.161

290. The 1830 Act authorised works to the following roads- (a) the road from the Black Horse Inn in Horsham (West Sussex) to Alfold162 Crossways (Surrey) up to the turnpike road leading to Guildford (b) a branch road from (a) from Platter’s Hill Coppice through Slinfold and Warnham to the road from Horsham to Dorking near Kingsfold Toll Gate (West Sussex) (c) a branch road from (a) from Platter’s Hill Coppice over Alfold Dean Bridge to Park Street Corner in Slinfold (West Sussex) (d) the road from Slaughterford Bridge towards Rowhook (West Sussex) via Furzon Gate to join the Rudgwick to Guildford road and terminating at Ellen’s Green (Surrey).

291. The Act was expressed to last for 31 years from March 1830. In the event the Act expired on 1 November 1873 by virtue of the ATCA 1873.163 It may therefore now be repealed formally.

1 Will.4 c.v (1831) (Hounslow Heath and Egham Hill Road Act) 292. This Act was passed to authorise the repair and improvement of the road from the Powder Mills on Hounslow Heath164 to the 20-mile stone on Egham Hill (Surrey). The Act superseded and repealed earlier enactments passed for this purpose. 165

158 The 1869 Act, s 2, Sch 2. 159 These earlier enactments were 30 Geo.2 c.60 (1757), 18 Geo.3 c.110 (1778); 39 Geo.3 c.xxxiv (1799) and 49 Geo.3 c.48 (so far as these enactments related to the road between Dapdon Wharf and Alfold Bars). 160 The 1876 Act, s 4, Sch 4. 161 49 Geo.3 c.xii (1809). 162 Spelt in the Act as “Aldford” or “Aldfold”.

1417 293. The Act was expressed to last for 31 years from March 1831. It eventually expired on 1 November 1877 by virtue of the ATCA 1875.166 It may therefore now be repealed formally.

1 Will.4 c.xxviii (1831) (Milford and Haslemere Road Act) 294. This Act was passed to authorise the repair and maintenance of the Surrey roads-  leading from Milford, over Milford Heath, through Brook and Haslemere to the 43rd milestone at Carpenter’s Heath (in Haslemere)  from Carpenter’s Heath to the bridge in Haslemere near the Blue Bell Inn.167

The Act superseded and repealed earlier enactments passed for this purpose.168

295. The 1831 Act was expressed to last for 31 years from March 1831, and so expired in 1862. The ATCA 1863 provided that the 1831 Act should not be continued further than this expiry date.169 It may therefore now be formally repealed.

1 Will.4 c.xlii (1831) (Horley Common, Black Corner and Cuckfield Road Act) 296. This Act was passed to authorise the repair and maintenance of a road from Horley (Surrey) to Cuckfield (West Sussex). The road ran from the Chequers Inn on Horley Common, across Horley Common to Black Corner, through Worth and Balcombe to Whiteman’s Green in Cuckfield. The Act superseded and repealed an earlier enactment passed for this purpose.170

297. The Act was expressed to last for 31 years from March 1831, and so expired in 1862. The ATCA 1863 provided that the 1831 Act should not be continued further than this expiry date.171 The 1831 Act may therefore now be formally repealed.

163 The 1873 Act, s 3, Sch 4. 164 At the time, Hounslow Heath was situated in the county of Middlesex. Today it is part of the London Borough of Hounslow. The mills manufactured gunpowder. The last one closed in 1927. 165 49 Geo.3 c.lviii (1809); 54 Geo.3 c.cxx (1814). 166 The 1875 Act, s 4, Sch 4. 167 According to the 1831 Act, the stream beneath the bridge was known as “Houndley’s Water”. 168 4 Geo.3 c.63 (1764); 27 Geo.3 c.95 (1787); 48 Geo.3 c.cxxxviii (1808). 169 The 1863 Act, s 2. 170 49 Geo.3 c.xciv (1809). 171 The 1863 Act, s 2.

1418 3 & 4 Will.4 c.xxxviii (1833) (Egham Hill and Bagshot Road Act) 298. This Act was passed to authorise the repair and improvement of the Surrey road from the 20-mile stone on Egham Hill to Basingstone, near Bagshot in the parish of Windlesham. The Act superseded and repealed an earlier enactment.172

299. The Act was expressed to last for 31 years from May 1833. It eventually expired on 1 November 1877 by virtue of the ATCA 1875.173 It may therefore now be formally repealed.

3 & 4 Will.4 c.liii (1833) (Ockley and Warnham Road Act) 300. This Act was passed to authorise the repair and maintenance of the road from Stone Street Hatch at Ockley in Surrey to Warnham in West Sussex (to join a branch of the Horsham to Guildford turnpike road). The Act superseded and repealed an earlier enactment.174

301. The 1833 Act was expressed to last for 31 years from May 1833, and so expired in 1864. The ATCA 1865 provided that the 1833 Act should not be continued further than this expiry date.175 It may therefore now be formally repealed.

Croydon and Reigate Turnpike Road Act 1850 (13 & 14 Vict. c.xlix) 302. This Act was passed to authorise the management and repair of the road from Foxley Heath in Croydon176 to Reigate in Surrey. The Act superseded and repealed an earlier enactment.177

303. The road ran through the parishes of Croydon, Beddington, Coulsdon, Chipstead, Merstham and Gatton and the boroughs of Santon (otherwise known as Lingfield Street) and Reigate.

304. The 1850 Act was expressed to last for 21 years from August 1850. It expired on 5 August 1872 by virtue of the ATCA 1871.178 It may therefore now be formally repealed.

172 56 Geo.3 c.xviii (1816). 173 The 1875 Act, s 4, Sch 4. 174 52 Geo.3 c.xxvi (1812). 175 The 1865 Act, s 1. 176 Croydon today is a London borough. Foxley Heath today is in Purley (part of that London borough). 177 7 & 8 Geo.4 c.xiii (1827). 178 The 1871 Act, s 12.

1419 Godstone and Highgate Turnpike Trust Liquidation of Debt Act 1850 (13 & 14 Vict. c.lxxxiv) 305. This Act was passed to authorise the continuance of the Godstone and Highgate Turnpike Trust for a period of 9 years to enable the trust to pay off its mortgage debts.

306. The Act superseded and repealed an earlier enactment179 which authorised the trust to repair the road from Godstone (Surrey) to Highgate in East Grinstead (West Sussex).

307. The 1850 Act was expressed to last for 9 years from August 1850, with a provision for the Act to expire before that date in the event of the trust’s debts being paid off earlier than expected.180 It therefore expired no later than 1859 and may therefore now be formally repealed.

Surrey and Sussex Roads Act 1850 (13 & 14 Vict. c.lxxxv) 308. This Act was passed to authorise the repair and improvement of certain roads in areas that now fall within Surrey, East and West Sussex and the London Boroughs of Southwark, Lambeth, Croydon, Sutton, Merton and Kingston-upon-Thames. The Act superseded and repealed earlier enactments.181

309. The Act authorised works to the following roads-  from The Mansion House public house in Kennington Road in the parish of St Mary Lambeth through Croydon, Godstone (Surrey), East Grinstead and Highgate (West Sussex), to Witchcross (now Wych Cross) (East Sussex)  from Kennington Road by Kennington Common, through Clapham, Tooting and Mitcham to Sutton182  from the Wandsworth Road in the parish of St Mary Lambeth, through Wandsworth to the King’s Arms Inn in Kingston-upon-Thames183  from the South Lambeth Road in the parish of St Mary Lambeth, through South Lambeth and Stockwell to the Kennington Road at Brixton Causeway

179 9 Geo.4 c.cx (1828). 180 The 1850 Act, s 22. 181 9 Geo.4 c.cxx (1828); 12 & 13 Vict. c.xlvii (1849). 182 Sutton was part of Surrey in 1850. Today it is a London Borough. 183 Kingston-upon-Thames was part of Surrey in 1850. Today it is a London Borough.

1420  from Harleyford Street (on the eastern side of Kennington Oval) to Camberwell Green  from the Walworth Road in the parish of St Mary Newington, through Walworth, Camberwell and Peckham to Peckham Lane  from Camberwell Green to the Fox Public House at Denmark Hill.

310. The 1850 Act was expressed to last for 11 years from August 1850. In the event it expired on 5 July 1865 by virtue of the ATCA 1865.184 It may therefore now be formally repealed.

Bramley and Ridgewick Turnpike Road Act 1852 (15 &16 Vict. c.xcii) 311. This Act was passed to authorise the maintenance and repair of roads in Surrey and Sussex. The Act superseded and repealed an earlier enactment passed for this purpose.185

312. The Act authorised works to the following roads-  the Surrey road from Bramley to Wonersh  the road from Wonersh, through Cranleigh186 and Ewhurst to Rudgwick187 (linking with the Brighton to London road) in West Sussex.

313. The Act was expressed to last for 21 years from October 1852. In the event it expired on 1 November 1874 by virtue of the ATCA 1874.188 It may therefore now be formally repealed.

Petworth Turnpike Roads Act 1854 (17 & 18 Vict. c.lxxi) 314. This Act was passed to authorise the maintenance of certain roads in Surrey and Sussex. It superseded and repealed earlier enactments passed for this purpose.189

315. The Act authorised works to the following roads-  from Milford (Surrey) through Witley and Chiddingfold (also Surrey) and then through Northchapel, Petworth, Duncton, Upwaltham to Sebbage

184 The 1865 Act, s 1. 185 58 Geo.3 c.lxix (1818). 186 Spelled “Cranley” in the Act. 187 Spelled “Ridgewick” or “Rudgewick” in the Act. 188 The 1874 Act, s 3, Sch 3. 189 30 Geo.2 c.50 (1757); 5 Geo.3 c.57 (1765); 39 & 40 Geo.3 c.ix (1800); 1 Geo.4 c.xliv (1820).

1421 Gate (on the boundary of the parishes of Eartham and Boxgrove (all in West Sussex)  from Petworth, through Fittleworth to Stopham Bridge (all in West Sussex).

316. The 1854 Act was expressed to last for 21 years from November 1854. It therefore expired in 1875 and may now be formally repealed.

Horsham and Dorking Turnpike Road Act 1858 (21 & 22 Vict. c.xlix) 317. This Act was passed to authorise the repair and maintenance of certain roads in Surrey and Sussex. The Act superseded and repealed an earlier enactment passed for this purpose.190

318. The Act authorised works to the following roads-  from Horsham (West Sussex) through Capel, Dorking, Mickleham and Leatherhead to Epsom (all Surrey)  the Surrey road from Capel to Stone Street in Ockley.

319. The Act was expressed to last for 21 years from October 1858. In the event it expired on 1 November 1880 by virtue of the ATCA 1880.191 It may therefore now be formally repealed.

Kingston and Leatherhead Turnpike Road Act 1861 (24 & 25 Vict. c.xxvii) 320. This Act was passed to authorise the repair and maintenance of the turnpike road from Kingston-upon-Thames to Leatherhead in Surrey. The Act superseded and repealed an earlier enactment passed for this purpose.192

321. The road ran from Seething Wells (in Surbiton, within the Royal Borough of Kingston-upon-Thames), through the Surrey parishes of Kingston-upon-Thames, Hook, Chessington and Malden to the Swan Inn in Leatherhead.

322. The 1861 Act was expressed to last for 21 years from October 1861. In the event it expired on 1 November 1883 by virtue of the ATCA 1883.193 It may therefore now be formally repealed.

190 4 Geo.4 c.lxxxvi (1823). 191 The 1880 Act, s 2, Sch 2. 192 6 Geo.4 c.xlvi (1825). 193 The 1883 Act, s 2, Sch 2.

1422 GROUP 3 – LONDON TO HOLYHEAD

Holyhead Road Acts Introduction 323. This final part of the note proposes the repeal of a number of obsolete enactments relating to the finance, construction, repair and maintenance of the roads between London and Holyhead (in Anglesey). Tolls under the turnpike legislation continued to be charged on parts of these roads until 1895.194

324. The origins of the roads between London and Holyhead (Anglesey) pre-date the Roman occupation of Britain. Ancient tracks already existed when the Romans paved the route from London through St Albans (Verulanium) to Wroxeter (near Shrewsbury) around 65AD, with one section proceeding to Holyhead and another going via Chester to Scotland. The London to Wroxeter part of this road was known as Watling Street and is today the route of the A5 road.195

325. The departure of the Romans by the start of the 5th century was followed by a long period of neglect when the road fell into disrepair, although as from the early eighteen century turnpike trusts were set up to repair parts of the road.196 However, the turnpikes were organised in a piecemeal manner, with no single body in control of the entire route. Instead the London to Holyhead turnpike road was controlled by seven different turnpike trusts. In 1769, the London to Holyhead Road started in London with an arch so low that a moderately low stage wagon could not pass through it and finished with excessive gradient changes across Snowdonia and a treacherous crossing at Menai. In 1781, the Coventry to Birmingham road (turnpiked in 1723-1745) was regarded as being as bad as the Birmingham to Dudley Road which was considered despicable beyond description.

326. By the early nineteenth century, however, the need to shorten the journey-time (3 days) between Holyhead and London had become urgent. The stretch between Holyhead and Shrewsbury was the most difficult and included a ferry journey across the Menai Straits to reach or leave Anglesey. Moreover the union with Ireland in

194 The last remaining trust in England and Wales expired on 1 November 1895. The trust covered the Anglesey portion of the Shrewsbury to Holyhead road. See Shrewsbury and Holyhead Road (Anglesey and Carnarvon) Act 1890 (c.clxxxv), s 1, Sch. 195 Watling derives from the Anglo-Saxon name Waecelinga. Watling Street also ran from London through Canterbury to Dover, today the route of the A2. 196 For example the St Albans and South Mimms Turnpike Trust was established in 1715, responsible for 11 miles of road from South Mimms to Shafford.

1423 1800197 meant that the 100 newly-elected Irish MPs needed a safer and quicker route to the Westminster Parliament.198

327. In 1810 Thomas Telford, the surveyor of public works for Shropshire, was commissioned by the British Government to report on the state of the roads between London and Holyhead. The following year he presented Parliament with his plan to re-build the 260 mile road. These plans included the building of the Menai and Conway Suspension Bridges. In 1815 Parliament approved his plans and passed legislation that granted £20,000 for the repair and rebuilding of the road.199 Existing turnpike trusts were deployed in part of this rebuilding work. Thomas Telford’s work on the road, including improving its route, was largely completed by 1826, the year when his Menai Suspension Bridge was opened.

328. Although Thomas Telford reduced the journey time of the mail coach between Holyhead and London to 27 hours, the project was costly. The supervision of the Holyhead Road Commission meant that individual turnpike trusts had little say in the decisions affecting their roads even though they had to bear the cost. Just 12 years after the London to Holyhead turnpike road was finished, it was superseded by superior technology. In 1846 the Chester to Holyhead railway opened and the mail moved to the railways. The turnpike trusts were ultimately all wound up by the end of the nineteenth century.

329. The enactments in the first part of this Group (Finance) mostly relate to the public finance, in the form of Treasury grants or loans, required to construct and improve the road between London and Holyhead in the early 19th century. They include provisions for controlling the functions of the various turnpike trusts that had already acquired statutory powers to repair stretches of the road and charge tolls to those using it. The enactments in the second part of this Group (Turnpike) date from 1775 and are the statutory vehicles that gave these turnpike trusts their powers to carry out the repairs and charge tolls.

197 The Act of Union 1800 unified Great Britain and Ireland. 198 Improving the links between Holyhead and London were also needed to speed up the carrying of mail between Ireland and London. Holyhead had long been a port used for the transit of such mail. 199 55 Geo.3 c.152 (Holyhead Roads Act).

1424 (1) FINANCE

55 Geo.3 c.152 (1815) (Holyhead Roads Act) 330. According to its long title, the purpose of this Act was- for granting to His Majesty the Sum of Twenty thousand Pounds, to be issued and applied towards repairing Roads between London and Holyhead, by Chester, and between London and Bangor, by Shrewsbury.

331. The 1815 Act provided as follows- (a) £20,000 was to be made available by HM Exchequer to the Commissioners appointed under the Act (“the 1815 Act Commissioners”). The Commissioners had to determine which roads between (1) London and Holyhead via Chester and (2) London and Bangor Ferry via Shrewsbury should be constructed, altered or repaired (b) the Commissioners were authorised to enter into contracts and acquire land for the purpose of construction, alteration and repair of the roads (c) the Commissioners must report on their progress by 5 July 1816.

332. All the property and powers vested in the Commissioners appointed under this 1815 Act were subsequently vested in the Commissioners appointed under an Act of 1823.200 Since the purpose of this 1815 Act (the construction of the London to Holyhead road) was completed in 1826 the Act is spent and may now be repealed.

1 Geo.4 c.70 (1820) (Roads (London to Chirk) Act) 333. According to its long title, the purpose of this 1820 Act was- for improving the Roads between London and Chirk, in the County of Denbigh, by Coventry, Birmingham, and Shrewsbury.

334. The preamble to the 1820 Act recorded that more money was needed to improve and alter the roads between London and Chirk201 via Coventry, Birmingham and Shrewsbury.

335. The 1820 Act provided as follows- (a) the 1815 Act Commissioners were appointed as Commissioners for carrying out the purposes of this 1820 Act and to improve the roads set

200 4 Geo.4 c.74, s 23. The 1815 Act Commissioners were discharged from their functions at the same time: the 1823 Act, s 3. 201 Chirk was then in Denbighshire, but today falls within Wrexham County Borough in Clwyd.

1425 out in the Schedule to the Act, having first determined which of the roads should be improved (b) the turnpike trustees responsible for repairing and maintaining any road that the 1815 Act Commissioners so determine should be improved were required to pay over to the 1815 Act Commissioners the cost of such improvement.202 The paying trustees were to be reimbursed by the Commissioners for the Issue of Exchequer Bills (“the Exchequer Commissioners”)203 appointed under an Act of 1817204 (c) provisions to empower the 1815 Act Commissioners to carry out the necessary works (d) the Schedule to the 1820 Act listed the existing road/turnpike trusts affected by the Act as follows-  Shrewsbury to Holyhead  Shrewsbury District of Watling Street  Wellington (near Shrewsbury)  Shifnal (near Telford)  Wolverhampton  Bilstone (near Wolverhampton)  Birmingham and Wednesbury  Birmingham and Stone Bridge  Stone Bridge and Dunchurch (near Rugby)  Dunchurch and Stratford  Stratford and Hockliffe (near Dunstable)  Whetstone (near Barnet).

336. Since the purpose of this 1820 Act (the construction of the roads between London and Chirk) was completed in 1826 the Act is spent and may now be repealed.

202 Such turnpike trustees or Commissioners were appointed by local Act of Parliament and given the power to charge tolls in respect of the roads that they were required to construct and maintain pursuant to that Act. 203 These Exchequer Commissioners were part of what is today known as HM Treasury. The Exchequer was abolished in 1833 when the Treasury became a ministerial department under the Chancellor of the Exchequer. 204 57 Geo.3 c.34 (Public Works Loans).

1426 1 & 2 Geo.4 c.30 (1821) (Holyhead Roads Act) 337. According to its long title, the purpose of this 1821 Act was- for further improving the Road between London and Holyhead, by Coventry, Birmingham and Shrewsbury.

338. The preamble to the 1821 Act recorded that more money was needed to alter and improve the roads between London and Shrewsbury, by Coventry and Birmingham.

339. The 1821 Act provided as follows- (a) the 1815 Act Commissioners were appointed as Commissioners for carrying out the purposes of this 1821 Act and to improve the roads set out in the Schedule to the Act (b) the Exchequer Commissioners were authorised to lend the 1815 Act Commissioners up to £31K (repayable at 5% interest) to meet the cost of the road improvements (c) the trustees of the various turnpike roads being improved were authorised to increase their tolls to cover the cost of the loans (d) the 1815 Act Commissioners were authorised to take steps to secure repayment of the advances made to each set of turnpike trusts, including taking possession of toll gates and toll moneys (e) a new line of road in Birmingham was to be vested in the turnpike trustees acting in execution of a 1794 Act.205 They were then to set up toll gates on that road (f) other new roads (including new roads in the St Albans area), once completed, were to be vested in the turnpike trustees of the district in which those roads were situated (g) the Schedule (A) to the 1821 Act listed the following existing turnpike trusts where roads were to be improved pursuant to the Act-  Hockliffe and Old Stratford  Dunchurch and Stone Bridge  Stone Bridge and Birmingham  Bilston  Wolverhampton  Shifnal District of the Watling Street  Wellington District of the Watling Street.

205 34 Geo.3 c.115 (Warwick Roads). This Act was repealed by 2 & 3 Will.4 c.xxxiii (1832).

1427 340. Since the purpose of this 1821 Act (the construction of the roads between London and Shrewsbury) was completed in 1826 the Act is spent and may now be repealed.

6 Geo.4 c.100 (1825) (Holyhead Road Act) 341. According to its long title, the purpose of this 1825 Act was- to extend the Powers of an Act206 for vesting in Commissioners the Bridges building over the Menai Straits and the River Conway, and the Harbours of Howth and Holyhead, and the Road from Dublin to Howth; and for the further Improvement of the Road from London to Holyhead.

342. The preamble to the 1825 Act recorded that more money was needed to improve the road from London to Holyhead including work to a road in or near St Albans.

343. The 1825 Act provided as follows- (a) HM Treasury were authorised to issue from the Consolidated Fund up to £16K to Commissioners appointed by an Act of 1823207 (“the 1823 Act Commissioners”) for spending on roads in St Albans (within the St Albans Turnpike Trust), Wednesbury (within the Bilstone Turnpike Trust), Summer House Hill (within the Wolverhampton Turnpike Trust), and roads within the Shifnal District of the Watling Street Trust (b) the 1823 Act Commissioners were required to take steps to ensure that the necessary road works were carried out (c) provision for vesting in Earl Verulam the roadway between his mansion house called Gorhambury and the Peahen Inn in St Albans; road through Kingsbury Pightle to be stopped up; miscellaneous provisions as to the collection of tolls by the St Albans Trust, the Bilstone Trust, the Wolverhampton Trust and the Shifnal District of the Watling Street Trust (d) the 1823 Act Commissioners were authorised to make a branch road in Anglesey from the Menai Bridge.

344. Since the purpose of this 1825 Act (the construction of the roads between London and Holyhead) was completed in 1826 the Act is spent and may now be repealed.

206 The Act referred to is an Act of 1823 (4 Geo.4 c.74) (Holyhead etc Bridges and Roads Act). The present 1825 Act did not directly affect the bridges or harbours referred to in the long title.

1428 7 Geo.4 c.76 (1826) (Holyhead Bridges and Roads Act) 345. According to its long title, the purpose of this 1826 Act was- for further extending the Powers of an Act208 for vesting in Commissioners the Bridges building over the Menai Straits and the River Conway, and the Harbours of Howth and Holyhead, and the Road from Dublin to Howth, and for the further Improvement of the Road from London to Holyhead.

346. The preamble to the 1826 Act recorded that it would be of great public benefit if the Treasury were to advance more money to the 1823 Act Commissioners to improve the London to Holyhead road.

347. The 1826 Act provided as follows- (a) HM Treasury were authorised to issue from the Consolidated Fund up to £32K to the 1823 Act Commissioners for spending on roads in Barnet, South Mimms (within the St Albans Trust), between Old Stratford and Dunchurch (within the Dunchurch and Stratford Trust), and near the Peahen Inn (within the St Albans Trust) (b) the 1823 Act Commissioners were required to take steps to ensure that the necessary road works were carried out (c) provision for the collection of tolls by the St Albans Trust and the Stratford and Dunchurch Trust.

348. Since the purposes of this 1826 Act (the construction of the roads in the Northamptonshire, Warwickshire and Hertfordshire stretch of the London to Holyhead road) have been completed, the Act is spent and may now be repealed.

7 & 8 Geo.4 c.35 (1827) (London and Holyhead and Liverpool Roads Act) 349. According to its long title, the purpose of this 1827 Act was- for the further Improvement of the Road from London to Holyhead, and of the Road from London to Liverpool.

350. The preamble to the 1827 Act recorded that it would be of great public benefit if the 1823 Act Commissioners were to use the surplus of £12K left in their hands following the Treasury advances made under the 1826 Act to improve other roads between London and Holyhead.

207 4 Geo.4 c.74 (Holyhead etc Bridges and Roads). 208 The Act referred to is an Act of 1823 (4 Geo.4 c.74) (Holyhead etc Bridges and Roads Act). The present 1826 Act did not directly affect the bridges or harbours referred to in the long title.

1429 351. The 1827 Act provided as follows- (a) the 1823 Act Commissioners were authorised to use the £12K surplus in making a new section of the London to Holyhead road from the Seven Stars Public House at Whitley in the City of Coventry, through Coventry to Allesley (the road being within the Dunchurch and Stonebridge Trust) (b) the 1823 Act Commissioners were required to take steps to ensure that the necessary road works were carried out (c) provision for the collection of tolls by the Dunchurch and Stonebridge Trust (d) provisions for application of the tolls money arising from the Bangor to Conwy road (e) provisions as to roads in St Albans, the road from South Mimms to Barnet, and the road from Camphill to Moxley (in the Bilstone Trust) (f) the 1823 Act Commissioners to cause surveys to be made of the roads and bridges needed from the London and Holyhead mail coach road to Liverpool to determine the layout of the new roads and bridges; provision for the trustees of the roads to borrow the estimated cost of the new roads and bridges (g) the 1823 Act Commissioners were authorised to enquire into the state of the mail coach road from London (via Coventry, Lichfield and Newcastle) to Liverpool.

352. Since the purpose of this 1827 Act (the improvement of the roads between London and Holyhead) has long since been completed, the Act is spent and may now be repealed.

9 Geo.4 c.75 (1828) (Holyhead Roads Act) 353. According to its long title, the purpose of this 1828 Act was- for the further Improvement of the Road from London to Holyhead, and of the Road from London to Liverpool.

354. The preamble to the 1828 Act recorded that it would be of great public benefit if HM Treasury were to advance more money to the 1823 Act Commissioners to make further alterations and improvements to the London to Holyhead road.

1430 355. The 1828 Act provided as follows- (a) HM Treasury were authorised to issue from the Consolidated Fund up to £36,700 to the 1823 Act Commissioners for spending on roads in the Highgate Archway Company’s Trust in Highgate (north London), the road from Hockliffe to Stoney Stratford (in the Hockliffe and Stratford Trust), the road from the Seven Stars Public House at Whitley in the City of Coventry, through Coventry to Allesley (within the Dunchurch and Stonebridge Trust), the new section of road from the Coach and Horses Public House in Bilston Street to Salop Street in Wolverhampton (within the Wolverhampton Trust), and a new section of road in Shifnal (in the Shifnal District of the Watling Street Trust) (b) provisions for the collection and application of tolls by the various turnpike trusts (c) extension of the existing powers of the trustees operating under the various turnpike trusts.

356. Since the purpose of this 1828 Act (the improvement of the roads between London and Holyhead) has long since been completed, the Act is spent and may now be repealed.

11 Geo.4 & 1 Will.4 c.67 (1830) (Holyhead, Liverpool Roads Act) 357. According to its long title, the purpose of this 1830 Act was- to alter and amend several Acts for the Improvement of the Roads from London to Holyhead, and from London to Liverpool; and for the further Improvement of the said Roads.

358. The preamble to the 1830 Act recorded that some doubts had arisen as to the powers of the St Albans Turnpike Trustees to raise tolls.

359. The 1830 Act provided as follows- (a) the powers of the St Albans turnpike trustees to collect tolls at the White Hart Gate, South Mimms were confirmed (b) clarification of the authority of the Dunchurch and Stonebridge Trust to collect certain tolls in the Coventry area; repeal of provisions in the 1828 Act (9 Geo.4 c.75) relating to a road within the Highgate Archway Trust; financial provisions concerning that road (c) newly-completed sections of road to be vested in the trustees of the Hockliffe and Stratford Trust and of the Wolverhampton Trust

1431 (d) the 1823 Act Commissioners were authorised to reach agreement with any of the turnpike trusts between London and Holyhead for the repair and improvement of any of the roads for which those trusts were responsible; the 1823 Act Commissioners were authorised to take steps to carry out such repairs and improvements.

360. Since the purpose of this 1830 Act (the improvement of the roads between London and Holyhead) has long since been fulfilled, the Act is spent and may now be repealed.

4 & 5 Will.4 c.66 (1834) (Menai and Conway Bridges Act) 361. According to its long title, the purpose of this 1834 Act was- for empowering the Commissioners of His Majesty’s Woods, Forests, Land Revenues, Works, and Buildings209 to pay the net Proceeds of the Tolls of the Menai and Conway Bridges into the Receipt of His Majesty’s Exchequer at Westminster, to the account of the Consolidated Fund.

362. The preamble to the 1834 Act recorded that it was expedient that the net tolls received at the turnpike or toll gates erected at the Menai and Conwy Bridges should be paid direct to HM Treasury.

363. The background to this 1834 Act is that an Act of 1833210 had transferred to the Commissioners of His Majesty’s Woods, Forests, Land Revenues, Works and Buildings all the powers and property of the 1823 Act Commissioners. This involved the transfer of all the functions concerning the roads, harbours and bridges vested in the 1823 Act Commissioners including those relating to (1) the road from London to Holyhead (2) the bridges over the Menai Straits and the river Conwy (3) Holyhead Harbour and (4) the harbour at Howth (near Dublin) and the roads around Dublin.

364. The 1834 Act provided as follows- (a) the net toll receipts from the Menai and Conwy Bridges should be paid direct to HM Treasury (into the Consolidated Fund) (b) the trustees of the St Albans Trust, the Hockliffe and Stratford Trust, the Dunchurch and Stonebridge Trust, and the Shifnal District of the Watling Street Trust were authorised to continue charging tolls to

209 The functions of these Commissioners were, pursuant to the Crown Lands Act 1851, vested in (a) the Commissioners of Works and Public Buildings, and (b) the Commissioners of Woods, Forests and Land Revenues. Today the functions of (a) are vested in the Secretary of State for Culture, Media and Sport, whilst the functions of (b) are vested in the Crown Estate pursuant to the Crown Estate Act 1961.

1432 enable them to repay the sums lent to them by the 1823 Act Commissioners, the repayment to be made to the Commissioners of Woods, Forests, Land Revenues, Works and Buildings.

365. The principal purpose of this 1834 Act related to the tolls charged at the turnpike gates on the Menai and Conwy bridges. These tolls have long ceased to be charged. The toll-charging provisions relating to the trustees of the St Albans and other trusts referred to in the Act ceased to have effect pursuant to the Holyhead Road Relief Act 1861 (proposed for repeal below). Accordingly the 1824 Act has become unnecessary and may now be repealed.

5 & 6 Will.4 c.21 (1835) (Shrewsbury to Bangor Road Act) 366. According to its long title, the purpose of this 1835 Act was- to amend and alter an Act of the Fifty-ninth Year of His late Majesty King George the Third211, for vesting in Commissioners the Line of Road from Shrewsbury in the County of Salop to Bangor Ferry in the County of Carnarvon; and for discharging the Trustees under several Acts … from the future Repair and Maintenance thereof; and for repealing so much of the said Acts as affect the said Line of Road.

367. The preamble to the 1835 Act recites the fact that the new road from Bangor Ferry to Holyhead authorised by an Act of 1819 (59 Geo.3 c.48) had been vested, pursuant to that Act, in Commissioners appointed under an earlier 1819 Act (59 Geo.3 c.30); and that some amendments to that earlier 1819 Act were necessary.

368. The 1835 Act provided as follows- (a) changes in the constitution of the Commissioners appointed under the earlier 1819 Act changes in the powers of those Commissioners to levy tolls in respect of the road between Shrewsbury and Holyhead (b) penalties for damaging or obstructing the roads between Shrewsbury and Holyhead.

369. This 1835 Act has long been obsolete. The earlier 1819 Act that it amended ceased to have effect in Anglesey on 1 November 1895 and was repealed in respect of Carnarvon on 1 November 1890 so far, in either case, as it related to the Shrewsbury to Holyhead road.212 The penalties for damaging or obstructing roads

210 3 & 4 Will.4 c.43 (Holyhead Roads Act). 211 (1819) 59 Geo.3 c.30. 212 Shrewsbury and Holyhead Road (Anglesey and Carnarvon) Act 1890 (53 & 54 Vict. c.clxxxv), ss 1, 2.

1433 are today provided by modern legislation.213 Accordingly the 1835 Act is no longer necessary and may now be repealed.

6 & 7 Will.4 c.35 (1836) (London and Holyhead Road Act) 370. According to its long title, the purpose of this 1836 Act was- for further improving the Road between London and Holyhead, by Coventry, Birmingham, and Shrewsbury.

371. The preamble to this 1836 Act recorded that it would be of great public benefit if HM Treasury were to advance further sums to the Commissioners of Woods, Forests, Land Revenues, Works and Public Buildings to permit improvements to the London to Holyhead road.

372. The 1836 Act provided as follows- (a) the Commissioners of Works, Forests, Land Revenues, Works and Public Buildings were appointed as Commissioners for giving effect to this Act and carrying out the relevant road improvements (b) HM Treasury were authorised to advance to these Commissioners a sum not exceeding £64.5k (c) the improvements were to be carried out on roads within the areas of the Dunstable Trust, the Puddle Hill Trust, the Hockliffe and Stratford Trust, the Stratford and Dunchurch Trust, the Dunchurch and Stonebridge Trust and the Shrewsbury and Holyhead Trust (d) powers given by the Acts of 1826 (7 Geo.4 c.76) and 1833 (3 & 4 Will.4 c.43) to be extended to these Commissioners (e) these Commissioners were required to take steps to ensure the completion of the improvements authorised by this Act (f) powers for each set of turnpike trusts to collect tolls; application of the toll moneys (g) these Commissioners ceased to be responsible for the roads between Dublin and Howth Harbour and for Howth Harbour itself, and transferred the same to the Commissioners of Works in Ireland acting pursuant to an Act of 1831 (1 & 2 Will.4 c.33)214 who would thereafter assume responsibility for their repair and maintenance; toll moneys to be diverted to those Commissioners of Works.

213 Highways Act 1980, Part 9 (especially sections 131 and 137).

1434 373. The purpose of this 1836 Act (the improvement of the roads between London and Holyhead) has long since been completed. Accordingly the Act is spent and may now be repealed.

Holyhead Road Relief Act 1861 (24 & 25 Vict. c.28) 374. According to its long title, the purpose of this 1861 Act was “to relieve certain Trusts on the Holyhead Road from Debts”.

375. The preamble to the 1861 Act recorded that the sums repayable by a number of turnpike trusts to the Commissioners of Her Majesty’s Works and Public Buildings215 were secured on the tolls chargeable by those trusts; and that the establishment of the railways had reduced the traffic on parts of the London to Holyhead road to such an extent that the additional tolls needed to secure the debts were heavy burdens on the districts affected.

376. The 1861 Act provided for the extinguishment, on or before 30 April 1876, of all debts owed to the Commissioners of Her Majesty’s Works and Public Buildings, in respect of the London to Holyhead Road enactments described earlier in this note, by the following turnpike trusts-  St Albans and Barnet Trust  Highgate Archway Company  Hockliffe and Stratford Trust  Shifnal District of the Watling Street Road Trust  Dunstable Road Trust  Puddle Hill Road Trust  Stratford and Dunchurch Road Trust.

377. The 1861 Act also provided for the phasing out of the tolls charged by these turnpike trusts on or before 20 August 1876.

378. The purpose of this 1861 Act was achieved when the extinguishment of debt and the phasing out of toll charges was completed during 1876. Thereafter the Act became spent and may now be repealed.

214 Public Works (Ireland) Act of 1831 which was repealed finally by the Statute Law Revision Act 1953. 215 The functions of the Commissioners of Her Majesty’s Works and Public Buildings are today vested in the Secretary of State for Culture, Media and Sport.

1435 Highgate Archway Act 1884 (47 & 48 Vict. c.xxi) 379. This 1884 Act was passed to provide for the winding up of the affairs and the dissolution of the Highgate Archway Company (“The Company”).

380. The Company was incorporated by an Act of 1810216 for the purposes of- making and maintaining a road partly by an archway through the east side of Highgate Hill communicating with the present turnpike road from London to Barnet at Upper Holloway in the parish of St Mary Islington and near the brook below the fifth milestone in the parish of Hornsey in the county of Middlesex.217

381. This north London road was duly completed in 1813. Tolls on this road ceased and it became a highway maintainable at public expense during the late 1870s pursuant to the terms of the Holyhead Road Relief Act 1861. The purposes for which the Company had been established thereupon ceased. The 1884 Act was therefore passed to provide for the winding-up of the Company and the distribution of its remaining assets prior to its dissolution. Section 4 of the 1884 Act provided that “the Company shall be by this Act dissolved and shall wholly cease to exist” upon notification in the London Gazette that the Company’s affairs had been wound up. Such notification was published on 12 July 1887.218

382. The 1884 Act became spent upon the dissolution of the Company and so may now be formally repealed.

216 Known as the St Mary Islington Road Act (50 Geo.3 c.lxxxviii). 217 The 1810 Act, long title. 218 The London Gazette, 12 July 1887, page 3775.

1436 (2) TURNPIKE ACTS

15 Geo.3 c.73 (1775) (Old Stratford to Dunchurch Road Act) 383. This 1775 Act219 was passed to authorise the repair of the roads from Old Stratford (Northamptonshire) to Dunchurch (Warwickshire). It superseded and repealed earlier enactments passed for that purpose. 220

384. The Act was expressed to last for 21 years from June 1775. Thereafter it was continued by an Act of 1796 (36 Geo.3 c.141, referred to below), by an Act of 1814 (54 Geo.3 c.cxxvi, also referred to below) and by an Act of 1822 (3 Geo.4 c.xci, also referred to below). All these Acts are proposed for repeal below.

18 Geo.3 c.88 (1778) (Salop Roads Act) 385. This 1778 Act221 was passed to authorise the repair and widening of the Shropshire road from the Birches Brook through the parishes of Buildwater, Leighton, Eaton Constantine and Wroxeter to Buildwas Bridge, and from there to join the Watling Street turnpike road at Tern Bridge.

386. The Act was expressed to last for 21 years from June 1778. Thereafter it was continued by an Act of 1799 (29 Geo.3 c.xvi, referred to below) and an Act of 1820 (60 Geo.3 & 1 Geo.4 c.v, also referred to below). All these Acts are proposed for repeal below.

32 Geo.3 c.159 (1792) (Dunstable to Hockliffe Road Act) 387. According to its long title, the purpose of this 1792 Act was- for amending and more effectually repairing the Road from the Black Bull Inn in Dunstable, in the County of Bedford, to the King’s Arms in Hockliffe, in the said County.

388. Accordingly the 1792 Act was passed to authorise the repair of the Bedfordshire road between Dunstable and Hockliffe.

219 Although the Chronological Table of the Statutes indicates that this 1775 Act was repealed by later enactments (3 Geo.4 c.xci; 38 & 39 Vict. c.cxciv), it is clear that the 1775 Act has never been formally repealed. 220 6 Ann. c.77 (1707); 11 Geo.1 c.25 (1724); 10 Geo.2 c.11 (1736); 13 Geo.2 c.5 (1739); 31 Geo.2 c.57 (1757). 221 Although the Chronological Table of the Statutes indicates that this 1778 Act was repealed by later enactments (60 Geo.3 & 1 Geo.4 c.v; 38 & 39 Vict. c.cxciv), it is clear that the 1778 Act has never been formally repealed.

1437 389. The 1792 Act was expressed to last from July 1792 to April 1800 and for 21 years thereafter. However it was subsequently continued by an Act of 1814 (c.cxxi). Both Acts are proposed for repeal below.

36 Geo.3 c.141 (1796) (Old Stratford and Dunchurch Road Act) 390. This 1796 Act222 extended the Act of 1775 (c.73) referred to above to repair the roads from Old Stratford (Northamptonshire) to Dunchurch (Warwickshire).

391. The 1796 Act was expressed to last for 21 years from June 1796. Thereafter it was continued by an Act of 1814 (54 Geo.3 c.cxxvi, referred to below) and by an Act of 1822 (3 Geo.4 c.xci, also referred to below). All these Acts are proposed for repeal below.

39 Geo.3 c.xvi (1799) (Watling Street Turnpike Road Act) 392. This 1799 Act extended the part of the Act of 1778 (c.88) referred to above that authorised the repair and widening of the Shropshire road from the Buildwas Bridge to the Watling Street turnpike road at Tern Bridge.

393. The 1799 Act was expressed to last for 21 years from April 1799. Thereafter it was continued by an Act of 1820 (60 Geo.3 & 1 Geo.4 c.v, referred to below). All these Acts are proposed for repeal below.

48 Geo.3 c.lxv (1808) (Watling Street Road Act) 394. According to its long title, the purpose of this 1808 Act was- for the more effectually repairing a certain Road called The Watling Street Road, and other Roads therein mentioned, in the Counties of Salop and Stafford.

395. The 1808 Act superseded and repealed earlier enactments passed for this purpose. It authorised the repair and maintenance of the following roads, divided into three districts-  the Shrewsbury District the Shropshire roads from the town of Shrewsbury to Uckington and Longnor Green; and from Atcham Bridge to the Cross Houses on the Bridgeworh turnpike road

222 Although the Chronological Table of the Statutes indicates that this 1796 Act was repealed by later enactments (3 Geo.4 c.xci; 38 & 39 Vict. c.cxciv), it is clear that the 1796 Act has never been formally repealed.

1438  the Wellington District the Shropshire roads from Uckington to Oakengates; and from Shrewsbury to Newport at Cotwell and Crudgington; and from Shawbirch through Hadley and Wombridge to Oakengates  the Shifnal District the Shropshire roads from Oakengates to Weston and to Shifnal.

396. The 1808 Act was expressed to last for 21 years from June 1808. It therefore expired in 1829 and may now be formally repealed. However, the 1808 Act was partly repealed by an Act of 1825 (6 Geo.4 c.clxi) so far as it related to the Shifnal District in June 1825; by an Act of 1829 (10 Geo.4 c.lxxiv) so far as it related to the Shrewsbury District in June 1829; and by an Act of 1830 (11 Geo.4 & 1 Will.4 c.i) so far as it related to the Wellington District in March 1830. The Acts of 1825 and 1829 are also proposed for repeal below.

52 Geo.3 c.lvii (1812) (Roads through Coventry Act) 397. According to its long title, the purpose of this 1812 Act was- for improving the Public Roads in and through the City of Coventry.

398. The preamble to the 1812 Act recorded that the City of Coventry was situated on the road from London to Birmingham, Chester, Liverpool and Holyhead. However some of the main streets of Coventry (including Broad Gate) needed to be widened and straightened for the safety of persons passing through the city. Moreover new road was needed from Smithford Street in the parish of St Michael to join the turnpike road leading from the city to Warwick.

399. Accordingly the 1812 Act authorised the works necessary to create, widen or straighten the streets specified in the Act. The Act also authorised the charging of tolls to meet the costs of those works.

400. The 1812 Act was expressed to last for 21 years form April 1812. It therefore expired in 1833 and so may now be formally repealed.

54 Geo.3 c.cxxi (1814) (Road from Dunstable to Hockliffe Act) 401. According to its long title, the purpose of this 1814 Act was- for continuing and amending an Act of His present Majesty, for repairing the Road from Dunstable to Hockliffe, in the County of Bedford.

1439 402. This 1814 Act extended the Act of 1792 (c.159) that authorised the repair of the Bedfordshire road between Dunstable and Hockliffe.

403. The 1814 Act was expressed to last for 21 years from July 1814. In the event the Act expired on 1 November 1873 by virtue of the ATCA 1873.223 The 1814 Act may therefore now be formally repealed together with the 1792 Act.

54 Geo.3 c.cxxvi (1814) (Old Stratford and Dunchurch Road Act) 404. This 1814 Act extended the Acts of 1775 (c.73) and 1796 (c.141) referred to above to repair the roads from Old Stratford (Northamptonshire) to Dunchurch (Warwickshire).

405. The 1814 Act was expressed to last for 21 years from June 1814. Thereafter it was continued by an Act of 1822 (3 Geo.4 c.xci, referred to below). All these Acts are proposed for repeal below.

60 Geo.3 & 1 Geo.4 c.v (1820) (Buildwas Bridge and Tern Bridge Road Act) 406. This 1820 Act extended the Acts of 1778 (c.88) and 1799 (c.xvi) referred to above to repair the Shropshire road from the Birches Brook to the Buildwas Bridge and on to the Watling Street turnpike road at Tern Bridge.

407. This 1820 Act was expressed to last for 21 years from February 1820. In the event the Act expired on 1 November 1875 by virtue of the ATCA 1875.224 The 1820 Act may therefore now be formally repealed together with the 1778 and 1799 Acts.

1 & 2 Geo.4 c.cvii (1821) (Dunstable and Pondyards Road Act) 408. According to its long title, the purpose of this 1821 Act was- for more effectually repairing the Road from Dunstable, in the County of Bedford, to the Pondyards in the County of Hertford.

409. Accordingly this 1821 Act was passed to authorise the repair and improvement of the road from Dunstable (Bedfordshire) to the Pondyards or Verulam House (near St Albans, Hertfordshire). It superseded and repealed earlier enactments passed for that purpose.225

223 The 1873 Act, s 2, Sch 2. As explained in the introduction to this note ‘ATCA’ is an abbreviation of Annual Turnpike Acts Continuance Act. 224 The 1875 Act (c.cxciv), s 2, Sch 2. 225 26 Geo.3 c.130 (1786); 41 Geo.3 c.xcix (1801).

1440 410. The 1821 Act was expressed to last for 21 years from June 1821. In the event the Act expired on 1 November 1872 by virtue of the ATCA 1871.226 It may therefore now be formally repealed.

3 Geo.4 c.xci (1822) (Old Stratford and Dunchurch Road Act) 411. This 1822 Act extended the Acts of 1775 (c.73), 1796 (c.141) and 1814 (c.cxxvi) referred to above to repair the roads from Old Stratford (Northamptonshire) to Dunchurch (Warwickshire).

412. This 1822 Act was expressed to last for 21 years from June 1822. In the event the Act expired on 31 January 1876 by virtue of the ATCA 1875.227 The 1822 Act may therefore now be formally repealed together with the 1775, 1796 and 1814 Acts.

6 Geo.4 c.viii (1825) (Bridgnorth (Salop) and Shiffnall Road Act) 413. This 1825 Act was passed to authorise the repair and improvement of the Shropshire road from Bridgnorth to Shifnal. The road ran through the parishes of Worfield, Stockton, Sutton Maddock and Kimberton before reaching Shifnal. It superseded and repealed earlier enactments passed for this purpose.228

414. This 1825 Act was expressed to last for 21 years from April 1825. In the event the Act expired on 1 November 1875 by virtue of the ATCA 1873.229 It may therefore now be formally repealed.

6 Geo.4 c.clxi (1825) (Shiffnall Roads Act) 415. This 1825 Act was passed to authorise the maintenance and improvement of the Shropshire roads in Shifnal230 and those running from Oakengates to Weston. It superseded and partly repealed an Act of 1808 (48 Geo.3 c.lxv) proposed for repeal above.

416. This 1825 Act was expressed to last for 21 years from June 1825. In the event it expired on 31 December 1875 by virtue of the ATCA 1875.231 The 1825 Act may therefore now be formally repealed.

226 The 1871 Act, s 11, Sch 11. 227 The 1875 Act (c.cxciv), s 3, Sch 3. 228 3 Geo.3 c.59 (1763); 23 Geo.3 c.105 (1783); 44 Geo.3 c.xii (1804). 229 The 1873 Act, s 7, Sch 9. 230 The modern town of Shifnal was spelled “Shiffnall” in 1825.

1441 7 & 8 Geo.4 c.xv (1827) (Roads from Watling Street, Birches Brook and Ball’s Hill (Salop) Act) 417. This 1827 Act was passed to authorise the repair and improvement of roads in Shropshire near Watling Street. The Act superseded and repealed earlier enactments passed for that purpose.232

418. The 1827 Act authorised works to the following roads-  from the Bucks Head at Watling Street to Beckbury and the New Inn  from the Birches Brook to the Hand Post in the parish of Kemberton  from Ball’s Hill in the parish of Dawley to Wellington.

419. The 1827 Act was expressed to last for 21 years from April 1827. In the event it expired on 1 November 1867 by virtue of the ATCA 1867.233

10 Geo.4 c.lxxiv (1829) (Watling Street Road (Shrewsbury District) Act) 420. This 1829 Act was passed to authorise the improvement and maintenance of the Shrewsbury District of the Watling Street Road in Shropshire. It superseded and partly repealed an Act of 1808 (48 Geo.3 c.lxv) proposed for repeal above.

421. This 1829 Act was expressed to last for 31 years from June 1829. It therefore expired in 1860 and may therefore now be formally repealed. Before then, however, it was partly repealed by an Act of 1833 (3 & 4 Will.4 c.xcix)234 proposed for repeal below.

11 Geo.4 & 1 Will.4 c.lxxxiii (1830) (Hockliffe and Stony Stratford Road Act) 422. This 1830 Act was passed to authorise the repair and maintenance of the road between Hockliffe in Bedfordshire and Stony Stratford in Buckinghamshire. The Act superseded and repealed earlier enactments.235

423. This 1830 Act was expressed to last for 31 years from July 1830. In the event it expired on 1 November 1867 by virtue of the ATCA 1867.236 The 1830 Act may therefore now be formally repealed.

231 The 1875 Act, s 3, Sch 3. 232 4 Geo.3 c.81 (1764); 25 Geo.3 c.101 (1785); 46 Geo.3 c.viii (1806). 233 The 1867 Act, s 1, Sch 2 234 The 1833 Act, s 1. 235 13 Geo.2 c.9 (1739); 27 Geo.2 c.21 (1754); 26 Geo.3 c.143 (1786); 49 Geo.3 c.xvi (1809).

1442 1 Will.4 c.xiv (1831) (Watling Street, and Mancester237 (Warwickshire) and Wolvey Heath Road Act) 424. This 1831 Act was passed to authorise the repair and improvement of parts of Watling Street and connecting roads in the counties of Leicestershire and Warwickshire. The Act superseded and repealed earlier enactments.238

425. The 1831 Act authorised works to the following roads-  from Burbage (described as Burbach in the Act) in Leicestershire into Warwickshire via Nuneaton Gap, Witherley Bridge, Atherstone, Wilnecot and Blythe Bridge  from Burbage to Smockington (Warwickshire)  from Whitacre through Ansley to Nuneaton Common (all in Warwickshire)  from Mancester through Nuneaton and Attleborough to Wolvey Heath (all in Warwickshire).

426. This 1831 Act was expressed to last for 31 years from March 1831. In the event it expired on 1 November 1875 by virtue of the ATCA 1872.239 It may therefore now be formally repealed.

1 & 2 Will.4 c.lxiii (1831) (Aylesbury and Hockliffe Road Act) 427. This 1831 Act was passed to authorise the repair and improvement of the road from Aylesbury (Buckinghamshire) to the Watling Street in Hockliffe (Bedfordshire). The Act superseded and repealed an earlier enactment passed for this purpose.240

428. This 1831 Act was expressed to last for 31 years from September 1831. In the event it expired on 1 November 1868 by virtue of the ATCA 1868.241

2 & 3 Will.4 c.iv (1832) (Road from Hardingston to Old Stratford (Northamptonshire) Act) 429. This 1832 Act was passed to authorise the repair and improvement of the Northamptonshire road from Hardingstone242 to Old Stratford. The Act superseded and repealed earlier enactments passed for this purpose.243

236 The 1867 Act, s 1, Sch 2. 237 The modern spelling of Mancester is Mancetter. 238 2 Geo.3 c.69 (1762); 21 Geo.3 c.85 (1781); 50 Geo.3 c.cxxxv (1810). 239 The 1872 Act, s 8, Sch 9. 240 50 Geo.3 c.xciv (1810). 241 The 1868 Act, s 2, Sch 2. 242 Spelled Hardingston in the 1832 Act.

1443 430. The 1832 Act was expressed to last for 31 years from February 1832. In the event it expired on 1 November 1877 by virtue of the ATCA 1876.244 It may therefore now be formally repealed.

3 & 4 Will.4 c.xcix (1833) (Watling Street (Shrewsbury and Wellington Districts) Act) 431. This 1833 Act was passed to authorise the repair and improvement of the Shrewsbury District of the Watling Street in Shropshire. It superseded and partly repealed earlier enactments (including an Act of 1829 (c.lxxiv) proposed for repeal above).245

432. This 1833 Act was expressed to last for 31 years from July 1833. In the event it expired on 10 August 1866 by virtue of the ATCA 1866.246 The 1833 Act may therefore now be formally repealed.

EXTENT

433. The Acts proposed for repeal in this note extended only to the geographical areas in England and Wales to which they applied. In the case of Groups 1 and 2 these areas are principally Gloucestershire, Oxfordshire and Surrey. However, many of the Acts extended to adjacent counties. Accordingly many of the Acts in Group 1 (Gloucestershire and Oxfordshire) provided for turnpike roads that extended over county boundaries to Berkshire, Bristol, Buckinghamshire, Herefordshire, Northamptonshire, Warwickshire, Wiltshire or Worcestershire. Similarly many Acts in Group 2 (Surrey) extended into Hampshire, Kent or West Sussex or, because of boundary changes over the years, into the London boroughs. The Acts in Group 3 (London to Holyhead) extended along a line running from North London/ Hertfordshire to Anglesey.

(32-195-173) LAW/005/013/06 28 September 2012

243 8 Geo.3 c.52 (1768); 13 Geo.3 c.102 (1773); 50 Geo.3 c.lxiii (1810). 244 The 1876 Act, s 4, Sch 4. 245 The other Act superseded and repealed by the 1833 Act was 11 Geo.4 c.i (1830). 246 The 1866 Act, s 1.

1444 ANNEX The turnpike system – its rise and decline Background 1. Throughout the 17th, 18th and most of the 19th centuries, the authority responsible for repairing and maintaining the highways of England and Wales was the parish.247 Within each parish every able-bodied resident was subject to a duty of statute labour, which meant 6 days a year of unpaid labour repairing the roads. This duty was easily avoided: the poor sent their children as labourers, the rich paid instead of providing manual labour, and the surveyors were reticent about enforcing statute labour against their neighbours. As a result, the roads were often left in a bad state of repair.

2. The responsibility for organising and enforcing road maintenance rested with the county justices of the peace. However, “all the indirect evidence indicates that the vast majority of the eighteenth century Justices never realised that they had any administrative responsibility at all for the management of the roads”.248 Those justices who took their responsibilities seriously were often unwilling to enforce statute labour because of its inefficiency.

3. Their only alternative was the unwieldy criminal procedure of parochial presentment and indictment. Any individual could make a presentation to the local quarter sessions in respect of an ill-maintained road in the area. If they could show that a specific person had responsibility for that right of way, the quarter sessions would enforce that obligation. If not, then the entire parish would be indicted and a fine levied if the repairs were not completed by a certain date. Over-reliance on this mechanism undermined the value of statute labour – people were even less likely to do their statute duty since they would not be exempted from the parochial fines if the roads were indicted in the future – and resulted in shoddy repairs – they were usually done at the very last minute to avoid the fine.

A New Road Management System 4. A massive increase in road traffic during the 18th century, coinciding with the build up to the Industrial Revolution later that century, gave rise to a proliferation of turnpikes. Though there had been turnpike statutes enacted in the late 17th century249, it was in the 18th and 19th centuries that more than a thousand were enacted, each one establishing a turnpike trust. There were two main reasons for this development.

5. First there was the inadequacy of the parish machinery and of the resources for maintaining highways requisite for the new increased traffic to which an expanding commerce was giving rise. The new road users, principally merchants and traders250, expected the roads to be kept in good condition whilst seeing no need for any contribution on their part. Secondly there was a feeling amongst parish residents (especially amongst farmers and country landowners) that it was only fair that those who had the benefit of the road should pay for its upkeep.

247 It was not until the Local Government Act 1894 that provision was made for the elimination of the parish as a highway authority. 248 Webb, S The Story of the King’s Highway (1963) 249 The first turnpike statute was passed in 1663 to establish a turnpike road in Wadesmill, Hertfordshire. 250 The main instigator for change was the fish industry. In order for fresh fish to reach the cities from the coast, the roads needed to be easily traversable at high speeds. This required hard, smooth surfaces, rather than soft dirt roads.

1445 6. Accordingly, from the time of the Restoration, Parliament adopted the device of giving statutory powers to certain bodies of persons to charge tolls, and to use the money raised to repair and maintain the roads. Initially these bodies were the county justices. After 1711, however, Parliament began establishing ad hoc turnpike trusts responsible for collecting tolls and maintaining specified stretches of road.

7. In theory these bodies of turnpike trustees were temporary. They were intended to be a short term device, designed to cope with the exceptionally ruinous state into which a length of road had fallen because of increased usage. Their powers, and the Acts containing them, were generally expressed to last for a limited period, typically 21 years. It is likely that the temporary character of these Acts helped to prevent opposition to them. In reality, however, these trusts were far from temporary. Without fail, shortly before their Acts were due to expire, the turnpike trustees would apply for a renewal, usually on the basis that their debts were still outstanding, the roads were not in a sufficient state of repair, and the area would benefit from a continuing toll system. Indeed, the power given by these Acts to borrow, on the security of the tolls, the money needed to repair and maintain the roads made it necessary that they should be permanent. Otherwise the trustees could not have offered the lenders adequate security.

8. The turnpike Acts gave wide powers to the trustees named in each Act. There were powers to construct and maintain a specified road or roads between two or more towns or parishes; powers to levy tolls for different types of road user and to exempt certain persons or classes of person; powers to borrow money on the security of the tolls; powers to employ servants, to purchase material and to erect toll gates and toll houses. In order to avoid opposition, all the influential persons in the district were often named in the Act as trustees (sometimes numbering 200 or more).

9. Although in the earlier Acts, the county justices were sometimes given power to supervise the manner in which the trustees carried out their duties, later Acts contained no such provision. Indeed the powers of the trustees tended to increase each time their Acts were renewed, so that gradually they acquired a wide range of powers the exercise of which was unsupervised.

10. The parish remained the principal highway authority in England and Wales in the 18th and 19th centuries, despite the existence of turnpike Acts. In 1838, when turnpikes were in their heyday, only about 22,000 miles of road came under the jurisdiction of the turnpike trusts whilst 104,770 miles were the responsibility of the parish. Moreover, the creation of a turnpike trust did not exempt the parish from its obligation to maintain the roads in its area; a rule that operated harshly on a parish if a turnpike trust in its area was ineffective. Nor did the existence of a turnpike trust exempt the local residents from their duty of statutory labour, a duty which could be enforced by the county justices imposing default penalties on a parish in the event of a poorly maintained turnpike road.

11. The proliferation of turnpike trusts, each existing within its own Act or series of Acts, made it necessary for Parliament to enact legislation of general application to all turnpike trusts. This legislation was consolidated by the Turnpike Roads Act 1822 which, together with numerous subsequent amending enactments, provided a code or framework to govern the multitude of (mostly) local Acts providing for turnpike trusts. Nearly all the legislation comprising this code or framework

1446 (including the 1822 Act itself) was repealed in 1981.251 However this repeal did not affect the individual turnpike trusts Acts, many of which have never been formally repealed.

A less than perfect system? 12. The turnpike system suffered from a number of serious weaknesses. An obvious weakness was the lack of any coherent structure or strategic planning in the building and maintenance of principal highways. This weakness was inherent in the piecemeal approach of turnpike trusts. It took nearly a century of disconnected effort before even such national arteries as the Great North Road from London to Edinburgh, the road from London to Holyhead or the Great Western Road from London to Exeter came, for the whole of their length, under the administration of turnpike trusts.

13. Whether or not a particular stretch of road came under such a trust depended on the initiative of the inhabitants of particular districts. And the direction taken by the roads was often determined, not by any consideration of the needs of their users, but by personal or local considerations. The jealousy of existing trusts sometimes blocked proposals for the construction of new and better roads for fear that their profits would be hit.

14. Another weakness of the turnpike system lay in the absence of any central control over the manner in which the trustees used their powers. They were slow to appoint efficient paid officers. The treasurer would often keep toll receipts with his own money. There was little effective control over the toll-men who were often illiterate and unable to maintain accounts. And the process of mortgaging the tolls was sometimes carried to such lengths that there was little income left over to spend on the roads. Ultimately there was no practical method of holding a defaulting, hopelessly incompetent or dishonest turnpike trust to account. Subject to no official supervision or central control, under no inspection, rendering no accounts, it could use or neglect its powers as it chose. A trust could not even be prosecuted for letting its roads become impassable.

15. A principal weakness of the turnpike system lay in its financial structure and administration. The trusts were burdened by heavy capital debts incurred at their inception, and some tolls did little more than pay the cost of their collection. By 1830, there were cases of trusts which had not paid interest on their bonds for 50 years. The advent of the railways reduced many trusts to a state of chronic insolvency. Within 10 years of the building of the railways a great many trusts were virtually bankrupt, with the result that the work of keeping the roads in repair fell on the very ratepayers who were paying the tolls.

16. The inability of many trusts to maintain their roads, together with abuses in the collection of tolls, caused mounting public dissatisfaction: in South Wales it led to the Rebecca Riots of 1842-43.252 By 1876, all Welsh roads had been “disturnpiked” and the maintenance obligations had been passed to newly created County Road Boards. Central Government provided funds to discharge all outstanding debts, giving financial stability to the Welsh road system. This was not to be the case in England. It took another half century before the turnpike era finally ended. From 1864 onwards, on the initiative of the House of Commons

251 Statute Law (Repeals) Act 1981, s 1(1), Sch 1, Pt 10. 252 These riots saw the destruction of many toll-gates by men dressed in women’s clothes. They justified themselves by the biblical prophecy that Rebecca’s seed should possess “the gates of those who hate them” (Genesis 24:60).

1447 committees to which Bills renewing trusts were referred, a positive policy of winding up as many trusts as possible was embarked upon. Thereafter the trusts began to disappear rapidly. Whereas in the 1830s there had been approximately 1100 trusts, by 1871 there were 854, reducing to 588 by 1875 and to just two in 1890. The process was completed for England and Wales in 1895 when the last turnpike trust, that for the Anglesey portion of the Shrewsbury and Holyhead Road, finally expired.

A valuable system, despite its problems 17. Turnpike roads, administered by the statutory bodies of turnpike trustees, became the main roads of Britain in the 18th century. Until the development of a network of railways, turnpike roads constituted the principal means of communication for the transit of goods and passengers. At the height of the turnpike system, in the mid-1830s, there were about 1100 separate bodies of trustees administering between them some 22,000 miles of road and having an annual toll income in excess of £1.5 million.

18. There is little doubt that turnpike trusts, in their day, provided a great service to the nation. The turnpike regime was probably the most effective means at the time of implementing an upgrade of national road transport. It is difficult to see by what other expedient the roads could have been improved. It would have been impossible to persuade Parliament to give the necessary powers to any department of central Government, still less to persuade it to vote a sum of money equal to that raised by the tolls. It would have been equally impossible for the county justices to raise the necessary amount by local taxation.253 The turnpike trust and its toll was the only practicable option.

Road management after turnpike trusts 19. At the same time as the changes in the turnpike regime, the rest of the English road administration system was being reorganised. The Highway Act 1835 (“the 1835 Act”) consolidated and amended the existing law as to highways in England. Although it did not affect highways that were under the jurisdiction of turnpike trusts, the 1835 Act confirmed the parish as the principal authority with responsibility for repairing and maintaining other highways in England. Parishes and county justices were given new powers and duties in relation to highways. Parishes could consolidate themselves into highway districts upon application to the county justices. A surveyor for each parish or district had to be elected or appointed and such surveyors were required to make a return to the justices as to the state of the roads.

20. The weakness of the 1835 Act was its reliance on the parish as the unit of administration. In reality a much larger geographical area – such as the county – was needed to secure a strategic highways policy, rather than the 15,000 or more “highway parishes” in England and Wales existing at that time. Although the Highways Act 1862 gave the justices power to group parishes into highway districts, there was no requirement to do this. The 1862 Act was unpopular with parishes, many of which used provisions in the Local Government Act 1858 to become “Urban Sanitary Districts” and retain control over their roads.

253 “Without the local initiative and local support fostered by the thousand separate Trusts; without the emulation and mutual instruction which their several experiments promoted; without the large revenues which the toll drew from the multitudinous but politically helpless road users, no considerable improvement in the highways of England would have taken place for, at any rate, the first three-quarters of the eighteenth century, and very little would have been achieved before the passing of the Reform Bill.”: Webb, S The Story of the King’s Highway (1963) p 145.

1448 21. Parochial road administration was dealt its fatal blow by the Highways and Locomotives (Amendment) Act 1878 which created a single highway rate, and thus prevented the parishes being financially independent. The Local Government Act 1894 completed the change by eliminating the parish as a highway authority. By 1900, the responsibility for maintaining highways resided with county councils.

22. Once it became clear that turnpike trusts were an inefficient control mechanism the Government had to find a suitable alternative to execute the maintenance obligations. Whether through accident or design, the parochial obligation had never been removed; it was just no longer enforced. The Application of Highway Rates to Turnpikes Act 1841 provided for a proportion of the highway rates to be used for turnpike roads, and thus reinstated the parochial duty of maintenance. As discussed above, at paragraph 16, the dual contribution forced on parishioners led to violent protests against the turnpikes. In Wales, this resulted in a very quick disturnpiking process. In England, the move away from turnpikes was much slower.

23. In 1864, a Select Committee of the House of Commons254 recommended that “the abolition of turnpike trusts ‘would be both beneficial and expedient’”.255 The Government did not formulate any policy on the matter, and it was left to the annual Committee on Turnpike Trust Bills to execute the winding up of trusts.

24. The Highways and Locomotives (Amendment) Act 1878 provided that, from then on, all disturnpiked roads were to be reclassified as “main roads”, which were maintainable by the county justices at quarter sessions.256 The responsibility for “main roads” was transferred to county councils and county borough councils by the Local Government Act 1888257 and the Local Government Act 1929.258

25. Roads which were previously managed by turnpike trusts now fall within the remit of the general law concerning highways and are repairable and maintainable as such.

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254 Report from the Select Committee on Turnpike Trusts: together with the proceedings of the committee, minutes of evidence and appendix, (1864) (383-I) 255 Webb, S The Story of the King’s Highway (1963) p 221. 256 The 1878 Act, ss 13, 15, 38. 257 The 1888 Act, ss 3, 11, 34-36, 40, 41. 258 The 1929 Act, s 29.

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