Finance Act, 1932
Sur-tax for the year 1931-32. |
2.—(1) Notwithstanding anything to the contrary contained in section 1 of the Finance Act, 1931 (No. 31 of 1931), sur-tax for the year beginning on the 6th day of April, 1931, shall be charged in respect of the income of any individual the total of which from all sources exceeds one thousand five hundred pounds and shall be so charged at the following rates in lieu of the rates referred to in the said section 1 , that is to say:— | |||||||||||||||||||||||
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(2) Section 3 of the Finance Act, 1928 (No. 11 of 1928), shall, in relation to the surtax for the year beginning on the 6th day of April, 1931, have effect subject to the provisions of this section. |