HC Deb 25 April 1939 vol 346 c1101

Resolved, That income tax for the year 1938–39 in respect of the excess of the total income of an individual over two thousand pounds shall be charged at rates in the pound which respectively exceed the standard rate by the amounts specified in the second column of the Table in Section six of the Finance Act, 1931 (as originally enacted) increased—

  1. (a) in the case of an amount relating to any part of the first six thousand pounds of the excess, by 15 per cent. of that amount;
  2. (b) in the case of any of the remaining amounts, by 20 per cent. of that amount. 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."