§ 9. "That—
- (a) Income Tax chargeable in respect of any emoluments, pension, or annuity payable by or through any public department in Great Britain or Northern Ireland, but otherwise than out of the public revenue of Great Britain and Northern Ireland or the public revenue of Northern Ireland, to a person who is or has been employed in the service of the
80 Crown out of Great Britain and Northern Ireland, in respect of that service, or chargeable in respect of any pension or annuity so payable to the widow, child, relative, or dependant of any such person shall be chargeable under Schedule E, and shall be deducted accordingly out of the emoluments, pension, or annuity in respect of which it is chargeable; and
- (b) any deduction on account of Income Tax made at any time before the date of this Resolution which would have been properly made if this Resolution had been in force at the date of the making of the deduction and had referred to the United Kingdom instead of to Great Britain and Northern Ireland or Great Britain or Northern Ireland, shall be deemed to have been properly made under Schedule E.