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17 Charge Of Income Tax

Volume 463: debated on Wednesday 6 April 1949

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  • (a) income tax for the year 1949–50 shall be charged at the standard rate of nine shillings in the pound, and, in the case of an individual whose total income exceeds two thousand pounds, at such higher rates in respect of the excess over two thousand pounds as Parliament may hereafter determine;
  • (b) subject to the provisions of any Act of the present Session relating to War Damage or Superannuation, and to any enactment which has effect only after the end of the year 1948–49, all such enactments as had effect with respect to the income tax charged for that year, other than enactments which by their terms relate only to tax for that year, shall have effect with respect to the income tax charged for the year 1949–50.
  • And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."