HC Deb 05 April 1971 vol 815 c174

Motion made, and Question, That—

  1. (a) income tax for the year 1970–71 shall be charged, in the case of an individual whose total income exceeded £2,500, at the same higher rates in respect of the excess of that income over £2,000 as were charged for the year 1969–70;
  2. (b) an individual whose total income did not exceed £2,681 shall be entitled to have the surtax chargeable by virtue of paragraph (a) above reduced to an amount equal to 40 per cent. of the difference between his total income and £2,500.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[Mr. Barber.]

put forthwith pursuant to Standing Order No. 94s (2) (Ways and Means motions), and agreed to.