HC Deb 29 September 1939 vol 351 cc1633-4

13. "That—

  1. (a)the standard rate of income tax for the year 1939–40 shall, as respects the last three quarters of the year, be increased by two shillings to seven shillings and sixpence in the pound;
  2. (b)the said increase shall be averaged over the whole of the said year so that the standard rate is, in relation to the year and every part thereof, taken to be seven shillings in the pound for all purposes, except that for the purpose of the applica- 1634 tion of section two of the Provisional Collection of Taxes Act, 1913, to the month beginning on the sixth day of April nineteen hundred and forty, the standard rate shall be taken to be seven shillings and sixpence in the pound;
  3. (c) in connection with the said increase, amendments shall be made in section two hundred and eleven of the Income Tax Act, 1918 (as amended by sub-section (2) of section twelve of the Finance Act, 1930) and special provision made in relation to income chargeable under Schedule C, under Rule 6 or Rule 7 of the Miscellaneous Rules applicable to Schedule D, or under Rule 21 of the General Rules;
  4. (d) such other amendments shall be made in the Income Tax Acts as are consequential on the said increase."