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Charge to tax in the case of certain increases.
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10.—(1) Where—
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(a) a person holds an office or employment in the year 1959-60 under such circumstances that the emoluments arising therefrom are assessable by reference to the amount thereof for the year 1958-59, and
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(b) the emoluments of that office or employment for the year 1959-60 exceed the emoluments thereof for the year 1958-59,
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then, subject to subsection (2) of this section, the amount of the excess shall be added to the income arising from the office or employment as computed for the purposes of income tax for the year 1959-60 and charged to tax (including sur-tax) accordingly.
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(2) Subsection (1) of this section shall not apply to any excess arising from—
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(a) a promotion in the ordinary course of events,
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(b) the ordinary application of an incremental scale of emoluments,
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(c) overtime paid for at ordinary rates,
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or to any other similar excess of an ordinary character.
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