HC Deb 13 July 1914 vol 64 cc1577-8

(1) The following Sub-section shall be substituted for Sub-section (1) of Section nineteen of the Finance Act, 1907 (which provides for the reduction of the Income Tax payable in respect of earned income), namely—

"(1) Any individual who claims and proves in manner provided by this Section that his total income from all sources does not exceed two thousand five hundred pounds, and that any part of that income is earned income, shall be entitled, subject to the provisions of this Section, to such relief from Income Tax as will reduce the amount payable on the earned income to the amount which would be payable if the tax were charged on that income at the rate of—

ninepence if the total income does not exceed one thousand pounds;

tenpence halfpenny if the total income exceeds one thousand pounds but does not exceed one thousand five hundred pounds;

one shilling if the total income exceeds one thousand five hundred pounds but does not exceed two thousand pounds;

one shilling and twopence if the total income exceeds two thousand pounds but does not exceed two thousand five hundred pounds."

(2) Section sixty-seven of the Finance (1909–10) Act, 1910, shall cease to have effect.