HC Deb 30 April 1930 vol 238 c205

6. "That, notwithstanding that the standard rate of tax exceeds four shillings, the relief from income tax in respect of life insurance premiums and other payments given by Section thirty-two of the Income Tax Act, 1918, shall be computed as if the references in the said section to the standard rate of tax (other than the last such reference in Sub-section (9) of the said section) were references to a rate of four shillings.

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."