HC Deb 27 April 1920 vol 128 c1080

"19. That—

  1. (a)for the purpose of Income Tax the amount of any income arising in or received from any British possession or territory under His Majesty's protection shall be taken to be the gross amount before deduction or payment of any Income Tax charged directly or indirectly in respect of that income in the possession or territory; and
  2. (b)where under Rule 20 of the General Rules applicable to all the Schedules, a body of persons is entitled to deduct Income Tax from any dividend, the tax to be deducted shall in no case exceed the amount of the United Kingdom tax as reduced by the amount of any relief from that tax given in respect of Income Tax paid in a British possession or territory under His Majesty's protection.

And it is declared 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."