§
Resolved,
That any payment made in respect of land in Scotland for a period ending on the fifteenth day of May in any year, being a payment to which Section seventeen of the Finance Act, 1940 (which applies to rents under long leases and other annual payments in respect of land), applies, shall be treated for Income Tax purposes as if it had become due at the commencement of that period.
And it is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913.