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Part II.
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Income tax for 1915–16.
4 & 5 Geo. 5. c. 10.
5 Geo. 5. c. 7.
16 & 17 Vict. c. 34.
32 & 33 Vict. c. 67.
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10.—(1) Income tax for the year beginning on the sixth day of April, nineteen hundred and fifteen, shall be charged at the rate of two shillings and sixpence, and super-tax shall be charged, levied, and paid for that year at double the rates mentioned in section three of the Finance Act, 1914.
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(2) All such enactments relating to income tax, including super-tax, as were in force with respect to the duties of income tax granted for the year beginning on the sixth day of April, nineteen hundred and fourteen, shall have full force and effect with respect to any duties of income tax hereby granted:
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Provided that—
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(a) Sections four and six of the Finance Act, 1914, which confer relief with respect to earned income and small incomes respectively, shall have effect as though the rates mentioned in those sections were doubled; and
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(b) Subsection (1) of section twelve of the Finance Act, 1914 (Session 2), shall not have effect with respect to any duties of income tax hereby granted.
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(3) The annual value of any property which has been adopted for the purpose either of income tax under Schedules A. and B. in the Income Tax Act, 1853, or of inhabitated house duty, for the year ending on the fifth day of April, nineteen hundred and fifteen, shall be taken as the annual value of such property for the same purpose for the next subsequent year; provided that this subsection—
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(a) so far as respects the duty on inhabited houses in Scotland, shall be construed with the substitution of the twenty-fourth day of May for the fifth day of April; and
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(b) shall not apply to the metropolis as defined by the Valuation (Metropolis) Act, 1869.
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