HC Deb 17 February 1944 vol 397 cc356-502
"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."
Resolution agreed to.
INCOME TAX (OFFICES AND EMPLOYMENTS) BILL
CLAUSE 2.—(Transfer of certain annuities to Schedule E.)
CLAUSE 4.—(Extension of discharge provisions of principal Act.)
CLAUSE 5.—(Service in or with the Armed Forces of the Crown.)
CLAUSE 6.—(Discharge of outstanding tax for years before 1943–44 in certain cases.)
REINSTATEMENT IN CIVIL EMPLOYMENT [MONEY].
REINSTATEMENT IN CIVIL EMPLOYMENT BILL
CLAUSE 1.—(Obligation of employers to reinstate former employees.)
CLAUSE 2.—(Mode of making, time for making and duration of applications for reinstatement.)
CLAUSE 3.—(Duty of applicant to state date of availability for employment.)
CLAUSE 4.—(Obligation of employers to continue to employ reinstated employees.)
CLAUSE 5.—(Priority of claims to employment.)
CLAUSE 6.—(Persons to whom Act applies, and meaning of references to beginning and end of war service.)
CLAUSE 7.—(Meaning of expression "former employer.")
CLAUSE 8.—(Reinstatement Committees, Umpire and Deputy Umpires.)
CLAUSE 9.—(Jurisdiction of Reinstatement Committees.)
PRIZE SALVAGE BILL [Lords]
COURTS (EMERGENCY POWERS) (SCOTLAND) BILL [Lords]
CLAUSE 2.—(Power to great relief against exercise of right under s. 1 (2) of 2 & 3 Geo. 6. c. 113.)
CLAUSE 4.—(Construction and citation.)
INDIA (WOMEN MINE-WORKERS)