HC Deb 03 May 1939 vol 346 c1905

16. "That—

  1. (1) Income Tax for the year 1939–1940 shall be charged at the standard rate of five shillings and sixpence in the pound, and, in the case of an individual whose total income exceeds two thousand pounds, at such higher rates in respect of the excess over two thousand pounds as Parliament may hereafter determine;
  2. (2) all such enactments as had effect with respect to the Income Tax charged for the year 1938–1939 shall have effect with respect to the Income Tax charged for the year 1939–1940.
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."