HC Deb 23 April 1941 vol 371 c183

3. "That the income tax for the year1940–41 shall be charged at rates exceeding the standard rate in the case of individuals whose total incomes exceed two thousand pounds, and those rates shall be rates in the pound which respectively exceed the standard rate for that year by the amounts specified in the second column of the Table in subsection (1) of section seven of the Finance(No. 2) Act, 1940.

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."