2. c. 48) was an Act of Parliament passed by the United Kingdom Government which provided mechanisms for river boards to raise additional finance to fund their obligations.

Prior to the 1930s, land drainage in the United Kingdom was regulated by the Statute of Sewers, passed by King Henry VIII in 1531, and several further acts which built upon that foundation.

However, there was some dissatisfaction with these powers, as the administrative bodies responsible for the drainage of low-lying areas had insufficient resources to do this effectively.

[1] A royal commission was convened to review the situation, and produced a final report on 5 December 1927.

For the first time since the passing of the Statute of Sewers by King Henry VIII in 1531, the funding of drainage activities was not restricted solely to those whose land or property would be flooded without the work of the authority.

[5] Catchment boards could levy rates on the county councils and county borough councils throughout their entire catchment,[6] not just on the low-lying parts of it, and could also levy rates on the internal drainage boards within their area.

[7] The royal commission had identified one hundred catchment areas, based on the main rivers of England and Wales.

They were now allowed to carry out work which would improve defences against flooding by seawater or tidal water anywhere within their areas.