Finance Act, 1961
Sur-tax for the year 1960–61. |
2.—(1) Notwithstanding anything to the contrary contained in section 1 of the Finance Act, 1960 , sur-tax for the year beginning on the 6th day of April, 1960, shall not be charged in respect of the income of any individual the total of which from all sources does not exceed two thousand five hundred pounds and, in respect of the income of any individual the total of which from all sources exceeds two thousand five hundred pounds, sur-tax for the year beginning on the 6th day of April, 1960, shall be charged at the following rates, that is to say: | |||||||||||
| ||||||||||||
(2) Section 3 of the Finance Act, 1928 , shall, in relation to the sur-tax for the year beginning on the 6th day of April, 1960, have effect subject to the provisions of this section. |