§ 4. Resolved, That Income Tax, including Super-tax, shall be charged on the income arising from securities or possessions in any place out of the United Kingdom, whether that income is received in the United Kingdom or not;
§ And it is declared that it is expedient in the public interest that this Resolution "shall have statutory effect under the provisions of the Provisional Collection of 884 Taxes Act, 1913.—[Chancellor of the Exchequer.]