HC Deb 23 April 1941 vol 371 c184

8. "That—

  1. (a) assessments made under Rule 8 of No. VII of Schedule A shall be valid although not made on the person who should have been assessed;
  2. (b) further provision shall be made as to the persons from whom and the manner in which tax under Schedule A shall be recoverable;
  3. (c) this Resolution shall apply to past and future assessments, for whatever year of assessment."