HC Deb 26 April 1926 vol 194 c1785

Resolved, That—

  1. (a)Income Tax shall be charged for the year beginning the sixth day of April, nineteen hundred and twenty-six, at the rate of four shillings 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-five; and
  2. (b)all such enactments as had effect with respect to the Income Tax and Super-tax charged for the year beginning the sixth day of April, nineteen hundred and twenty-five, shall '.have effect with respect to the tax charged for the year beginning the sixth day of April, nineteen hundred and twenty-six, subject to the provisions of the Tithe Act, 1925; and
  3. (c)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-five, 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-six:
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, 7.869, is by that Act made conclusive for the purposes of Income Tax. 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.