HC Deb 15 July 1919 vol 118 cc244-5

In this Part of this Act, and in any subsequent enactment relating to Income Tax, except where otherwise expressly provided—

References to Schedule A, B, C, D, or E (respectively) shall be construed as references to those Schedules in the Income Tax Act, 1918, as amended by any subsequent enactment;

The expression "the general rules" means the general rules applicable to Schedules A, B, C, D, and E, set out in the First Schedule to the Income Tax Act, 1918, as amended by any subsequent enactment;

The expression "the year 1919–20" means the year of assessment beginning on the sixth day of April, nineteen hundred and nineteen, and any corresponding expression in which two years are similarly mentioned means the year of assessment beginning on the sixth day of April in the first mentioned of those years;

The expression "earned income" has the meaning assigned to it in Section fourteen of the Income Tax Act, 1918;

The expression "The Income Tax Acts" means the Income Tax Act, 1918, and any other enactments relating to Income Tax.

Mr. LOCKER-LAMPSON

I have on the Paper an Amendment, at the end of the third paragraph, to insert the words The expression 'similar premises' used in the Income Tax Act, 1918, Schedule D, cases 1 and 2, Rule 5 (2), means any premises built or constructed for the purposes of trade. This is merely consequential on the first Amendment, and I therefore do not move it

Clause ordered to stand part of the Bill.

Clause 21 (Amended Hates of Estate Duty), Clause 22 (Interest on Death Duties), and Clause 23 (Extension of Relief from Death Duties in Case of Persons Killed in the War) ordered to stand part of the Bill.