HC Deb 27 April 1931 vol 251 c1414

Resolved, That Sub-section (2) of Section one hundred and fifty-seven of the Income Tax Act, 1918, as amended by Section twenty-one of the Finance Act, 1927, shall be further amended so as to provide that income tax, instead of being paid in two equal instalments, shall, in the cases to which the said sub-section applies, be paid in two instalments of which the first shall be an amount equal to three-quarters of the tax and the second shall be an amount equal to one-quarter of the tax."—[Mr. Snowden.]