New Clause. — (Repeal of s. 36 of 8 and 9 Geo. V, c. 15.)

Part of Orders of the Day — Finance Bill. – in the House of Commons on 8th July 1924.

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In estimating the income of the previous year for an assessment of Super-tax, there shall be deducted the amount of Income Tax for each previous year which the individual shall have paid or be liable to pay.—[Mr. Hannon.]