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Part III.
Income Tax and Inhabited House Duty.
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Income tax for 1911–12.
16 & 17 Vict. c. 34.
32 & 33 Vict. c. 67.
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14.—(1) Income tax for the year beginning on the sixth day of April nineteen hundred and eleven shall be charged at the rate of one shilling and twopence, and the same super-tax shall be charged, levied, and paid for that year as was charged for the year beginning on the sixth day of April nineteen hundred and ten.
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(2) All such enactments relating to income tax (including super-tax) as were in force with respect to duties of income tax granted for the year beginning on the sixth day of April nineteen hundred and ten shall have full force and 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 inhabited house duty, during the year ending on the fifth day of April nineteen hundred and eleven, shall be taken as the annual value of such property for the same purpose during 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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