HC Deb 17 May 1915 vol 71 c1996

That an assessment to Income Tax on income from any source which has become final and conclusive for the purpose of Income Tax for any year shall, in estimating total income from all sources for the purposes of Super-tax for the following year, or of any exemption, relief or abatement under the Income Tax Acts, be deemed to be the amount of income from that source.—[The Attorney-General.]