The Bill for this Act was described as "a very useful measure".[7][8] Courtney Ilbert said that the Act proved useful both by facilitating reference to statutes and by reducing the length and cost of legal documents that involved references to statutes.[9] Herbert Percival said that the short titles authorised by this Act were convenient.[10]
As to the effect of this Act on the
Betting Act 1853, see Powell v Kempton Park Racecourse.[11] As to the short title of the
Legacy Duty Act 1796, see Scott v Scott.[12] As to the use of the expression "income tax" by this Act, see London County Council v Attorney General.[13]
^The citation of this Act by this
short title was authorised by section 2 of this Act. Due to the repeal of this Act, it is now authorised, for the United Kingdom, by section 19(2) of the
Interpretation Act 1978, and, for the Republic of Ireland, by section 3 of the
Short Titles Act 1896.
^(1900)
17 TLR 131 at 133. See further, Harris and de Cogan (eds), Studies in the History of Tax Law, Hart Publishing, Oxford and Portland, 2015, vol 7,
p 3
Bibliography
The Public General Acts passed in the fifty-fifth and fifty-sixth years of the reign of Her Majesty Queen Victoria. HMSO. London. 1892. Pages 12 to 118.
John Mounteney Lely. "Short Titles Act, 1892". The Statutes of Practical Utility. (Chitty's Statutes). Fifth Edition. Sweet and Maxwell. Stevens and Sons. London. 1894. Volume 1. Title "Act of Parliament". Pages
21 to 31.
John Mounteney Lely. "Short Titles Act, 1892". Statutes of Practical Utility Passed in the Session of 1892 ending in June. (Continuation of Chitty's Statutes). Sweet and Maxwell. Stevens and Sons. London. August 1892. Pages
295 to 383. See also page iii.
James Sutherland Cotton (ed). "Short Titles Act, 1892". The Practical Statutes of the Session 1892. (Paterson's Practical Statutes). Horace Cox. Windsor House, Bream's Buildings, London. 1892. Pages
15 to 101.
"Obiter Dicta" (1892) 27 The Law Journal 229 at
230 and
375. See also pages 164, 224, 300, 320, 346, 351, 415, and 689; and 28 The Law Journal
291
"A Reading of the New Statutes" (1892) 36 Solicitors Journal
786