§ 26. Resolved, That Income Tax under Schedule B shall be charged for the current year (and for any succeeding year for which Income Tax is charged) in respect of the occupation of lands, tenements, hereditaments, and heritages chargeable under that Schedule for every twenty shillings of the annual value thereof instead of for every twenty shillings of one-third of the annual value thereof; and the Acts relating to Income Tax (including any enactments relating to relief from tax) shall have effect accordingly.
§ 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 Taxes Act, 1913.—[The Chancellor of the Exchequer.]