TABLE 17.-Analysis of The Gross Annual Value shown is, in general, the gross amount of the Income Tax rental of the property to the poor rate, if it is not let. The Deductions from the Gross Annual Value represent the annual charges attaching not already deducted in arriving at the amount of annual value, fines and fees paid on and expenses necessary to maintain the property, e.g., fire insurance, repairs, &c. The Gross Capital Value is the estimated price which the property would fetch if of agricultural property in estates not exceeding £1,000 net capital value. The Deductions from the Gross Capital Value represent the incumbrances, &c., which 1894, section 7 (1)). Totals.. England 1,683,204 519,659 1,163,545 21,017,056 68,044,327 89,061,383 97,342,980 Note.-Leaseholds for Years, though subject to Realty, 1927-28. Assessment (Schedule A), or the rental value of the property if let, or the gross estimated to the property, e.g., ground rents, chief rents, quit rents, tithes and tithe rent charges if admittance to copyholds, payments for compulsory enfranchisement of copyholds, &c. There are, however, special provisions relating to certain classes are permissible deductions under the provisions of the Death Duty Acts (Finance Act sold in the open market. |