HC Deb 27 September 1939 vol 351 cc1401-2

Resolved, That—

  1. (a) the following enactments relating to reliefs and exemption from tax shall be amended as Parliament may provide by any Act of the present Session relating to income tax, namely—
  2. (i) subsection (2) of section forty of the Finance Act, 1927, as amended by subsequent enactments (which relates to the reduction of the tax remaining chargeable after the allowance of other reliefs);
  3. (ii) section eighteen of the Finance Act, 1920, as so amended (which relates to the personal allowance of married persons);
  4. (iii) section twenty-one of the Finance Act, 1920, as so amended (which relates to relief in respect of children);
  5. (iv) subsection (1) of section fifteen of the Finance Act, 1925, as so amended (which relates to relief in respect of earned income), and subsection (2) of that section, as so amended (which relates to persons over sixty-five years of age);
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  6. (v) section nineteen of the Finance Act, 1935 (which relates to the exemption of incomes not exceeding one hundred and twenty-five younds and a reduction of tax in the case of incomes less than one hundred and forty pounds);
  7. (b) such amendments shall be made in the Income Tax Acts as are consequential on any amendments which may be made in the enactments aforesaid."