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Clause 1—(Basis Of Charge And Method Of Collection Of Income Tax On Certain Emoluments)

Volume 393: debated on Tuesday 2 November 1943

The text on this page has been created from Hansard archive content, it may contain typographical errors.

Amendments made: In page r, line 29, leave out from "subsection," to the end of line 4, page 2, and insert:

(d) any emoluments arising from any employment if the person in receipt thereof satisfies, as respects the year 1943–44, the conditions as to emoluments specified in Part I of the Schedule (Conditions as to Emoluments and Pensions) to this Act;
(e) any pension, if the person in receipt thereof satisfies, as respects the year 1943–44, either the conditions as to emoluments specified in Part I or the conditions as to pensions specified in Part II of that Schedule."

In page 2, line 5, leave out from "being," to the end of line 9, and insert:

"pay, pensions or other emoluments payable in respect of service in or with the armed forces of the Crown."—[Sir J. Anderson.]

Clause, as amended, ordered to stand part of the Bill.