HC Deb 23 July 1940 vol 363 cc664-5
- (a) the following enactments relating to reliefs from Income Tax shall be amended as Parliament may provide by any Act of the present Session relating to Income Tax, namely—
- (i) Sub-section (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);
- (ii) Sub-section (2) of Section fifteen of the Finance Act, 1925, as so amended (which relates to persons over sixty-five years of age);
- (iii) Sub-section (2) of Section nineteen of the Finance Act, 1935, as so amended (which provides for a reduction of tax in the case of incomes less than one hundred and forty pounds);
- (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."