§
Resolved,
That where a person holds an office or employment in the year 1943–44 under such circumstances that the emoluments thereof are assessable to income tax under Schedule E by reference to the amount thereof for the previous year of assessment, and the actual emoluments arising from that office or employment for the year 1943–44 or any previous year of assessment are increased by reason of anything which happens after the 20th day of September, 1943, the amount of the increase shall be added to the income arising from the office or employment as computed for the purposes of assessment to income tax for the year 1943–44 and charged to tax (including surtax) accordingly, but shall not be taken into account in considering whether any and if so what discharge of tax is to be made under section three of the Income Tax (Employments) Act, 1943."—[Sir J. Anderson.]
§ Resolution to be reported upon the next Sitting Day; Committee to sit again upon the next Sitting Day.