The Land Union's Handbook on Provisional Valuations: Being General Advice to Owners of Land and House Property in Dealing With Valuations Under the ... With Revenue Act, 1911 (Classic Reprint)

Excerpt from The Land Union's Handbook on Provisional Valuations: Being General Advice to Owners of Land and House Property in Dealing With Valuations Under the Finance (1909-10) Act, 1910, as Amended by the Revenue Act, 1911, With Revenue Act, 1911

Duties On Minerals. Mineral Rights Duty. How Payable. When Payable. Right of Sub-Lessees to deduct Mineral Rights Duty paid by them from Rent Payable to Head-Lessees. Duty of Proprietor to give Particulars of Rentals, &c. Meaning of Expressions used in the Act. Surface Rents. Exemptions from Mineral Rights Duty. Exemptions from Reversion Duty and Increment Value Duty. Doubt whether certain Limited Owners are Proprietors under the Act. Definition of Mining Lease. Definition of Capital and Total Values of Minerals; Increment Value Duty On Minerals. Minerals Valued Separately from Land. Minerals to be Treated as of No Value unless Value stated in Owners Return to Commissioners. Definition of "Total Value" and "Capital Value" of Minerals. Exemption of Minerals Leased or Worked before Commencement of Act. Increment Value Duty on Minerals: In what cases Charged. Amount of Duty Charged on Sale, Leasing or Working of Minerals; The Various "Values" Under The Act. I. - Valuation as on 30th April, 1909. "Gross Value." Value to be ascertained as at the date fixed by the Act. "Full Site Value." "Total Value." "Original Assessable Site Value." "Substituted Site Value." Value for Agricultural Purposes. II. - Values on Occasion for Assessment of Increment Value Duty. Site Value on Sale. Site Value on Death. Site Value on Grant of Lease or Sale of any "Interest" in Land. Site Values on Periodical Occasions; Site Value Deductions. Generally. Lands with Existing or Future Building Value; Copyholds And Customary Freeholds. I. - Copyholds of Inheritance or for Life or Lives with a Right of Renewal, and Customary Freeholds. II. - Copyholds held for a Life or Lives or for Years without a Right of Renewal; Special Personal Exemptions. Rating Authorities, Governing Bodies Constituted for Charitable Purposes, Friendly Societies and Statutory Companies and the Crown. A. - Rating Authorities. B. - Governing Bodies for Charitable Purposes. C. - Friendly Societies. D. - Statutory Companies. E. - The Crown; The Position Of Trustees, Personal Representatives, Mortgagees, Limited Owners, Solicitors, Agents And Others Under The Finance Act As Regards Their Responsibility To Beneficiaries And Clients. As regards making Returns for the Purposes of Valuations (Section 26). As to Payment of Increment Value Duty in respect of Land or Minerals. As to Undeveloped Land Duty. As Regards Reversion Duty. As to Mineral Rights Duty; Hints On Checking Valuations. Generally. Agricultural Land. Agricultural Land with Potential Building Value. Building Plots, with example. A Freehold or Leasehold Villa. Agricultural Land

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