§ 8. "That—
§ (a) the additional duty of Income Tax (called Super-tax) shall be charged in respect of incomes which exceed £2, 000 as follows:—
In respect of the first 2, 000l. of the income | Nil |
In respect of the excess over 2, 000l— | |
For every pound of the first 500l. of the excess | Ninepence. |
For every pound of the next 500l. of the excess | One shilling |
For every pound of the neat 1, 000l of the excess | One shilling and sixpence |
For every pound of the next 1, 000l of the excess | Two shillings and threepence |
For every pound of the next 1, 000l of the excess | Three shillings |
For every pound of the next 2, 000l of the excess | Three shillings and sixpence |
For every pound of the next 2, 000l of the excess | Four shillings |
For every pound of the the next 5, 000l. of the excess | Four shillings and sixpence |
For every pound of the next 5, 000l of the excess | Five shillings |
For every pound of the next 10, 000l of the excess. | Five shillings and sixpence |
§ (b) the like provisions shall have effect with respect to the Super-tax so charged as had effect with respect to the Super-tax charged for the year beginning the sixth day of April, nineteen hundred and twenty-four.
§ 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. ".