Finance (No. 2) Act, 1915

Extension of scale of super-tax.

23. Section three of the Finance Act, 1914, as amended by section ten of the Finance Act, 1915 (which contains the rates of super-tax), shall have effect as if the following items were substituted for the last item in subsection (1) thereof; namely—

for every pound of the next one thousand pounds of the excess - -

two shillings and tenpence.

for every pound of the next one thousand pounds of the excess - -

three shillings and twopence.

for every pound of the remainder of the excess - - - - -

three shillings and sixpence.