§ 8."That—
- (a) Income Tax shall be charged for the year beginning the sixth day of April, nineteen hundred and twenty-four, at the rate of four shillings and sixpence in the pound, and the same Super-tax shall be charged for that year as was charged for the year beginning the sixth day of April, nineteen hundred and twenty-three; and
- (b) The annual value of any property which has been adopted for the purpose of Income Tax under Schedules A and B for the year beginning the sixth day of April, nineteen hundred and twenty-three, shall be taken as the annual value of that property for the same purpose for the year beginning the sixth day of April, nineteen hundred and twenty-four;
§ Provided that the foregoing provision relating to annual value 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, 1869, is by that Act made conclusive for the purposes of Income Tax; and
§ (c) The like provisions shall have effect with respect to the Income Tax and Super-tax charged for the year beginning the sixth day of April, 270 nineteen hundred and twenty-four, as had effect with respect thereto for the year beginning the sixth day of April, nineteen hundred and twenty-three, other than Sections twenty, twenty-two, twenty-seven, and thirty-one of the Finance Act, 1923.
§ 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."