§ 2. Resolved, That—
§ (a) the additional duty of Income Tax (called Super-tax) shall be charged, in respect of incomes which exceed £3,000, as follows:—
| s. | d. | |
| in respect of the first £2,500 of the income | nil | |
| in respect of the excess over £2,500— | ||
| for every pound of the first £500 of the excess | 0 | 5 |
| for every pound of the next £1,000 of the excess | 0 | 7 |
| for every pound of the next £1,000 of the excess | 0 | 9 |
| for every pound of the next £1,000 of the excess | 0 | 11 |
| for every pound of the next £1,000 of the excess | 1 | 1 |
| for every pound of the next £1,000 of the excess | 1 | 3 |
| for the remainder of the excess | 1 | 4 |
§ and
§ (b) the like provisions shall have effect with respect to the Super-tax as so charged as had effect with respect to the Super-tax charged for the year beginning the sixth day of April, nineteen hundred and thirteen; and
§ (c) it is declared that it is expedient in the public interests that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913.—[Chancellor of the Exchequer.]