§
Resolved,
19. That in estimating the amount of annual profits or gains arising or accruing from any profession, trade, employment, or vocation and chargeable to Income Tax under Schedule D., no deduction shall be made on account of the annual value of any premises used or occupied for the purpose of that profession, trade, employment, or vocation if the premises are situated outside the United Kingdom.
And it is hereby declared that it is expedient in the public interest that this Resolute on shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913.