HC Deb 22 April 1918 vol 105 cc807-8

Resolved, 17. That— (a) the additional duty of Income Tax (called Super Tax) shall be charged, in respect of incomes which exceed £2,500, as follows:— in respect of the first

£2,000 of the income Nil.
in respect of the excess over £2,000—
for every pound of the first £500 of the excess one shilling.
for every pound of the nest £500 of the excess one shilling and sixpence.
for every pound the next £1,000 of the excess two shillings.
for every pound of the next £1,000 of the excess two shillings and sixpence.
for every pound of the next £1,000 of the excess three shillings.
for every pound of the next £2,000 of the excess three shillings and sixpence.
for every pound of the next £2,000 of the excess four shillings
for every pound of the remainder of the excess four shillings, and sixpence.

and (b) the like provisions shall have effect with respect to the Super Tax as so charged as had effect with respect to the Super Tax charged for the year beginning the sixth day of April nineteen hundred and seventeen; and (c) it is declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provision of the Provisional Collection of Taxes Act, 1913.