HC Deb 01 May 1940 vol 360 c739

17. "That—

  1. (a) where rent is payable in respect of a house which is unoccupied for the whole or any part of a year of assessment, the relief from Income Tax to be given by reason that the house is unoccupied shall be dimished or withheld, and the tax for the year, so far as not otherwise recovered, shall be recoverable from the landlord;
  2. (b) persons entitled to rents under leases for 50 years or less and certain other leases shall, in certain cases, be liable to tax under Case VI of Schedule D, that liability being additional to the tax under Schedule A;
  3. (c) no deductions of tax for the year 1940–41 or any subsequent year of assessment shall be made under the Rules applicable to Schedule A from rents under leases to which paragraph (b) of this Resolution does not apply, or from annual payments other than rent, and any such rents and any annual payments (other than rent) to which any land is subject, shall be chargeable to tax under Case VI of Schedule D and treated for the purposes of the Income Tax Acts in all respects in the same way as patent royalties;
  4. (d) special provisions shall be made as respects deductions of tax where payments of rent or other annual payments have been made after the fifth day of April, nineteen hundred and forty, and before the passing of the Act giving to this Resolution."