HC Deb 27 April 1931 vol 251 cc1413-4

Resolved, That—

  1. (a) income tax for the year 1931–1932 shall be charged at the standard rate of four shillings and six pence in the pound, and, in the case of an individual whose total income from all sources exceeds two thousand pounds, at such higher rates in respect of the excess over two thousand pounds as Parliament may hereafter determine;
  2. (b) all such enactments as had effect with respect to the income tax charged for the year 1930–31 shall (subject to such of the provisions contained in the Finance Act, 1930, with respect to income tax as did not take effect with respect to the income tax charged for the year 1930–31) have effect with respect to the income tax charged for the year 1931–32.
And it is hereby 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.