4. Income Tax: Charge of Tax

3. Purchase Tax – in the House of Commons on 25th April 1944.

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Resolved: That,—

  1. (a) income tax for the year 1944–15 shall be charged at the standard rate of ten shillings in the pound, and, in the case of an individual whose total income exceeds one thousand five hundred pounds at such higher rates in respect of the excess over one thousand five hundred pounds as Parliament may hereafter determine;
  2. (b) subject to the provisions of the Income Tax (Employments) Act, 1943, and the Income Tax (Offices and Employments) Act, 1944, all such enactments as had effect with respect to the income tax charged for the year 1943–44, other than such enactments as by their terms relate only to tax for that year shall have effect with respect to the income tax charged for the year 1944–45.
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.