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.

    cc356-93
  1. INCOME TAX (OFFICES AND EMPLOYMENTS) BILL 18 words
      2. cc356-64
    1. CLAUSE 2.—(Transfer of certain annuities to Schedule E.) 159 words
      2. cc364-73
    2. CLAUSE 4.—(Extension of discharge provisions of principal Act.) 3,746 words
      3. cc373-5
    3. CLAUSE 5.—(Service in or with the Armed Forces of the Crown.) 529 words
      4. cc375-93
    4. CLAUSE 6.—(Discharge of outstanding tax for years before 1943–44 in certain cases.) 7,509 words
    cc393-4
  2. REINSTATEMENT IN CIVIL EMPLOYMENT [MONEY]. 203 words
    3. cc394-481
  3. REINSTATEMENT IN CIVIL EMPLOYMENT BILL 8 words
      4. cc394-403
    1. CLAUSE 1.—(Obligation of employers to reinstate former employees.) 3,458 words
      2. cc403-4
    2. CLAUSE 2.—(Mode of making, time for making and duration of applications for reinstatement.) 521 words
      3. cc404-10
    3. CLAUSE 3.—(Duty of applicant to state date of availability for employment.) 2,545 words
      4. cc410-29
    4. CLAUSE 4.—(Obligation of employers to continue to employ reinstated employees.) 7,512 words
      5. cc429-32
    5. CLAUSE 5.—(Priority of claims to employment.) 973 words
      6. cc432-50
    6. CLAUSE 6.—(Persons to whom Act applies, and meaning of references to beginning and end of war service.) 7,470 words
      7. cc450-9
    7. CLAUSE 7.—(Meaning of expression "former employer.") 3,291 words
      8. cc459-64
    8. CLAUSE 8.—(Reinstatement Committees, Umpire and Deputy Umpires.) 1,921 words
      9. cc464-81
    9. CLAUSE 9.—(Jurisdiction of Reinstatement Committees.) 6,861 words
    c481
  4. PRIZE SALVAGE BILL [Lords] 14 words
    5. cc481-91
  5. COURTS (EMERGENCY POWERS) (SCOTLAND) BILL [Lords] 18 words
      6. cc482-6
    1. CLAUSE 2.—(Power to great relief against exercise of right under s. 1 (2) of 2 & 3 Geo. 6. c. 113.) 1,644 words
      2. cc486-91
    2. CLAUSE 4.—(Construction and citation.) 2,140 words
    cc491-502
  6. INDIA (WOMEN MINE-WORKERS) 4,145 words