HC Deb 07 April 1941 vol 370 c1333

Resolved, That 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: —

  1. (a)Sub-section (2) of Section forty of the Finance Act, 1927, as amended by subsequent enactments (which relates to the re-deduction of the tax remaining chargeable after the allowance of other reliefs);
  2. (b)Sub-section (1) of Section fifteen of the Finance Act, 1925, as so amended (which relates to relief in respect of earned income) and Sub-section (2) of that Section, as so amended (which relates to persons over sixty-five years of age);
  3. (c)Section eighteen of the Finance Act, 1920, as so amended (which relates to the personal allowance);
  4. (d)Section nineteen of the Finance Act, 1935, as so amended (which relates to the exemption of incomes not exceeding one hundred and twenty pounds and a reduction of tax in the case of incomes less than one hundred and forty pounds)."

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