The Taxes Management Act 1880 (43 & 44 Vict. c. 19) was an act of the Parliament of the United Kingdom that consolidated enactments relating to taxation in the United Kingdom.
Leave to bring in the Taxes Management Bill to the House of Commons was granted to Lord Frederick Cavendish and John Holms on 22 June 1880. The bill had its first reading in the House of Commons on 22 June 1880, presented by Lord Frederick Cavendish . The bill had its second reading in the House of Commons on 28 June 1880 and was committed to a committee of the whole house, which met and reported on 5 July 1880, without amendments. The bill had its third reading in the House of Commons on 7 July 1880 and passed, with amendments.
The amended bill had its first reading in the House of Lords on 8 July 1880. The bill had its second reading in the House of Lords on 15 July 1880 and was committed to a committee of the whole house, which met and reported on 20 July 1880, with amendments. The amended bill had its third reading in the House of Lords on 23 July 1880 and passed, with amendments.
The amended bill was considered and agreed to by the House of Commons on 30 July 1880.
The bill was granted royal assent on 6 August 1880.
Section 48(3) of the act provided a definition of the income tax year for the first time:
Section 4 of the act repealed 44 enactments, listed in the third schedule to the act. Section 4 of the act also provided that the repeals would not affect anything done, any protections, rights, privileges, duties, liabilities, fines, forfeitures, punishments, legal proceedings or bonds and securities issued under the repealed acts.
The act was described as a consolidation act.
The whole act as far as it related to income taxes was repealed by section 238 of, and the seventh schedule to, the Income Tax Act 1918 (8 & 9 Geo. 5. c. 40), which came into force on 6 April 1919.
The whole act was repealed by section 72(8) of, and part VI of schedule 14 to, the Finance Act 1963, which came into force on 1 October 1963.