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Income tax and sur-tax for the year 1938-39.
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1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1938, at the rate of four shillings and sixpence in the pound.
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(2) Sur-tax for the year beginning on the 6th day of April, 1938, 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 same rates as those at which it was charged for the year beginning on the 6th day of April, 1937.
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(3) The several statutory and other provisions which were in force on the 5th day of April, 1938, in relation to income tax and sur-tax shall, subject to the provisions 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, 1938.
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