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PART V
Schedule E and Principal Provisions Relating Thereto
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Chapter I
Charge to Tax, etc.
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Schedule E.
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109.—This Schedule referred to in this Act as Schedule E is as follows—
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Schedule E
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1. Tax under this Schedule shall be charged in respect of every public office or employment of profit, and in respect of every annuity, pension, or stipend payable out of the public revenue of the State, other than annuities charged under Schedule C, for every twenty shillings of the annual amount thereof.
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2. Tax under this Schedule shall also be charged in respect of any office, employment or pension the profits or gains arising or accruing from which would be chargeable to tax under Schedule D but for the proviso to section 52.
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3. In this Schedule the word “annuity” and the word “pension” include respectively an annuity which is paid voluntarily or is capable of being discontinued and a pension which is so paid or is so capable.
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4. The preceding provisions of this Schedule are without prejudice to any other provision of this Act directing tax to be charged under this Schedule, and tax so directed to be charged shall be charged accordingly.
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5. The provisions of Schedule 2 shall apply in relation to the tax to be charged under this Schedule.
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