HC Deb 22 April 1918 vol 105 c808

Resolved, 18. 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 an amount equal to twice the annual value thereof instead of for every twenty shillings of the annual value thereof, and the Acts relating to Income Tax (including any enactments relating to relief from tax) shall have effect accordingly. And it is hereby declined 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.