HC Deb 08 May 1922 vol 153 c1840

9. "That—

  1. (a) Such profits or gains arising or accruing from an office, employment, or pension as are now chargeable to Income Tax under Schedule D (other than profit or gains chargeable under Case V of Schedule D, or under Rule 7 of the Miscellaneous Rules applicable to Schedule D) shall be chargeable to tax under Schedule E;
  2. (b) Perquisites shall, instead of being estimated in the manner provided by Rule 4 of the Rules applicable to Schedule E, be estimated in the same manner as other profits chargeable under that Schedule;
  3. (c) Paragraph (a) of this Resolution shall apply for the purpose of any assessment which is made or becomes final and conclusive after the date hereof in respect of any employment under any public department, or under any company, society, body of persons, or other employer mentioned in Rule 6 of the Rules applicable to Schedule E, notwithstanding that the profits or gains to which the assessment relates were, at the date when they arose, chargeable under Schedule D.

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."