§ (1) Income Tax for the year 1919–20 shall be charged at the rate of six shillings, and the rates of super-tax for the purposes of Section four of the Income Tax Act, 1918, and the rates of tax for the purposes of Sections four teen and fifteen of that Act (which relate respectively to relief in respect of earned income where the income does not exceed two thousand five hundred pounds, and relief in respect of unearned income where the income does not exceed two thousand pounds), shall be the same for that year as for the year 1918–19.
§ (2) The annual value of any property which has been adopted for the purpose either of Income Tax under Schedules A. and B., or of Inhabited House Duty, for the year 1918–19, shall be taken as the annual value of that property for the same purpose for the year 1919–20; provided that this Sub-section—
- (a) so far as respects the duty on inhabited houses in Scotland, shall be construed by reference to a year of assessment ending on the twenty-fourth day of May instead of on the fifth day of April; and
- (b) shall not apply to lands, tenements, and hereditaments in the administrative County of London with respect to which the valuation list under the Valuation (Metropolis) Act, 1868, is, by that Act, made conclusive for the purposes of Income Tax and Inhabited House Duty.
§ The CHAIRMAN
The Amendments to this Clause on the Notice Paper are all in the wrong place, and should be put in the form of new Clauses.
Motion made, and Question proposed,
That the Clause stand part of the Bill.
§ Mr. STEWART
Do I understand you to say that my Amendment, which is only in respect of one word, should be brought in as a new Clause?
§ The CHAIRMAN
The hon. Member will observe that another hon. Member has put down a Clause on the point. One word will not do what the hon. Member desires, and he will find amongst the new Clauses the proper way of bringing up his proposal.
§ Question put, and agreed to.
§ Clauses 14 (Continuation of Belief), 15 (Total Exclusion of Certain Incomes from Tax), and 16 (War Gratuities) ordered to stand part of the Bill.