§ 2."That—
- (a) income tax for the year 1941-42 shall be charged at the standard rate of ten shillings in the pound, and, in the case of an individual whose total income exceeds one thousand five hundred pounds, at such higher rates in respect of the excess over one thousand five hundred pounds as Parliament may hereafter determine;
- (b) all such enactments as had effect with respect to the income tax charged for the year 1940-41, other than such enactments as by their terms relate only to tax for that year, shall have effect with respect to the income tax charged for the year 1941–42. 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"