6. Reliefs of Persons Resident Abroad

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

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Resolved: That, for the purposes of the proviso to sub-section (1) of section twenty-four of the Finance Act, 1920, the relief provided for by section twenty-seven of that Act shall be left out of account in computing—

  1. (a) the amount of the income tax payable by an individual; and
  2. (b) the amount which would be payable by him by way of income tax if the tax were chargeable on his total income from all sources including income which is not subject to income tax charged in the United Kingdom.
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.