HC Deb 30 September 1915 vol 74 c1109

Resolution reported,

25. "That provision may be made for charging employed individuals, or any class of employed individuals, with Income Tax on their actual income, and for the application of the Income Tax Acts to such cases, when required, as if for the purpose of assessment, charge, payment, and relief, the tax was charged for each quarter of a year instead of for the whole year, and for requiring employers to make returns for the purpose of any such provision.

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."