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Income tax and sur-tax for the year 1970-71.
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1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1970, at the rate of seven shillings in the pound or at the rate (to which it is equivalent) of thirty-five per cent.
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(2) Sur-tax for the year beginning on the 6th day of April, 1970, shall be charged in respect of the income of any individual the total of which from all sources exceeds two thousand five hundred pounds and shall be so charged at the same rates as those at which it is charged for the year beginning on the 6th day of April, 1969.
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