Finance Act, 1931
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PART I. Income tax. | ||
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Income tax and sur-tax for the year 1931-32. |
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1931, at the rate of three shillings in the pound. | |
(2) Sur-tax shall be charged for the year beginning on the 6th day of April, 1931, at the same rates as those at which it was charged for the year beginning on the 6th day of April, 1930. | ||
(3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1930, in relation to income tax and sur-tax shall, subject to the provisions of Part II . of the Finance Act, 1929 (No. 32 of 1929), and of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1931. |