(d.) Sub-section (1) of section 14 of "The Revenue Act 1911," shall apply in cases where no further payment in respect of dividends, interest, or other annual sums is made after the 5th day of October, 1915, and before the 6th day of April, 1916, as if this Act were the Act imposing income tax for the year, and as if 3s. were the rate ultimately charged for the year; and (e.) Where the amount of any exemption, relief, or abatement under the Income Tax Acts is to be determined by reference to the amount of income tax on any sum, the amount of the tax shall be calculated at 3s., with a proportionate reduction where relief is granted under section 6 of "The Finance Act, 1914," as amended by section 10 of "The Finance Act, 1915"; and where income tax is payable in respect of a part only of a year, the tax shall be deemed to be at the rate of 3s. (2.) If any individual who has been assessed or charged to income tax claims and proves in manner provided by the Income Tax Acts that his actual income from all sources is less by more than 10 per cent. than the income on which he has been so assessed or charged, he shall be entitled to repayment of any additional tax paid by him owing to the increase in the rate of tax effected by this section in accordance with the table set out in the Third Schedule to this Act. (3.) For the purpose of "The Provisional Collection of Taxes Act, 1913," or of continuing income tax for any future income-tax year, the rate of income tax for the current year shall be dee.ned to be 38. 6d. 21.-(1.) The exemption granted under section 163 of "The Income Tax Act, 1842," as extended by section 34 of "The Finance Act, 1894," to persons whose respective incomes do not exceed 1607. a year shall be restricted so as to apply only to persons whose respective incomes do not exceed 1307. a year. (2.) The relief from income tax allowed under section 34 of "The Finance Act, 1894," to persons whose respective incomes do not exceed 5007., and under section 8 of "The Finance Act, 1898,"† to individuals whose incomes do not exceed 7007. shall be reduced so as to be- (a.) In the case of persons whose incomes do not exceed 4007., the tax upon 1207.; and (b.) In the case of persons whose incomes exceed 400l. and do not exceed 500., the tax upon 1007; and (c.) In the case of individuals whose incomes exceed 5002. and do not exceed 6007., the tax upon 1002. (3.) Where relief for the current income-tax year under either of the said sections has, before the commencement of this Act, been given by reduction of the assessment, the assessment shall, without further notice or authority, be treated as varied in such a manner as to give effect to the amendments made by this section. (4.) 1307. shall be substituted for 1607. in section 36 of "The Vol. CVII, page 330. + Vol. XC, page 189. Finance Act, 1894" (which relates to depositors in savings banks), and in section 68 of "The Finance (1909-10) Act, 1910" (which relates to relief from income tax with respect to children); and ́any reference in any enactment to section 34 of "The Finance Act, 1894," or to section 8 of "The Finance Act, 1898," shall be deemed to be a reference to that section as amended by this Act. (5.) Section 12 of "The Finance Act, 1898" (which grants an exemption from land tax in the case of certain persons who have been allowed a total exemption from income tax by reason of their income not exceeding 1607.), shall have effect as though the words, "relief from income tax," were substituted for the words, a total exemption from income tax." 22.-(1.) Sections 26 and 27 of "The Finance Act, 1896,' shall, as respects income tax under Schedule (B), have effect as if references to one-third of the annual value were references to the annual value. (2.) The annual value in Ireland for the purpose of income tax under Schedule (B) shall be taken to be (a.) The judicial rent fixed under the Land Law (Ireland) Acts or any of them; or (b.) The annual interest pay able to the Irish Land Commission in lieu of rent under the Land Purchase (Ireland) Acts or any of them; or (c.) The purchase annuity payable under the Land Purchase (Ireland) Acts or any of them; in any case in which it is shown that the judicial rent, the annual interest in lieu of rent, or the purchase annuity, as the case may be, is less than the Poor Law valuation. (3.) The election of a person occupying lands for the purposes of husbandry to be assessed under Schedule (D) may, in the current income tax year, be signified as provided by section 18 of "The Customs and Inland Revenue Act, 1887," at any time before the 7th day of February, 1916. (4.) Any person occupying woodlands, who proves to the satisfaction of the general Commissioners that those woodlands are managed by him on a commercial basis and with a view to the realization of profits, may elect to be charged to income tax in respect of those woodlands under Schedule (D) instead of under Schedule (B) in the same manner as a person occupying lands for the purpose of husbandry only, and section 18 of "The Customs and Inland Revenue Act, 1887," shall apply accordingly, subject as follows: (a.) Any such election shall extend to all woodlands so managed on the same estate; and (b.) The election shall have effect, not only as respects the year of assessment mentioned in that section, but also as respects all future years of assessment so long as the woodlands are occupied by the person making the election. * Vol. LXXXVIII, page 153. 23. Section 3 of "The Finance Act, 1914," as amended by section 10 of "The Finance Act, 1915" (which contains the rates of super-tax), shall have effect as if the following items were substituted for the last item in sub-section (1) thereof, namely: For every 11. of the next 1,0001. of the excess.. s. d. 2.10 3 2 3 6 24. Section 7 of "The Finance Act, 1914" (which extends the relief from income tax given in respect of children). shall have effect as if 25l. were sub-tituted for 201. 25.-(1.) Where any person who, during the current incometax year, has served or is serving as a member of any of the naval or military forces of the Crown, or in service of a naval or military character in connection with the present war for which payment is made out of money provided by Parliament. or in any work abroad of the British Red Cross Society or the St. John Ambulance Association, or any other body with similar objects. proves that his total income from all sources does not exceed 3004., and that he is assessed or charged to income tax. or has paid income tax either by way of deduction or otherwise on his pay in connection with any such service. he shall be entitled to claim such rel ef from income tax as will reduce the amount of income tax on that pay to the amount which would have been payable at the rate in orce immediately lefore the com nencement of the present war. (2.) The relief given under this section shall be in addition to and not in derogation of any exemption or other relief or abatement under the Income Tax Acts and shall not be subject to the reduction of exemption and abatements for which provision is made under this Act; but relief in respect of earned income shall be given in respect of the pay by reference to the rate in force immediately before the commencement of the present war; and. in calculating any earned income on which relief is to be given, any deductions from earned income made under subsection (2) of section 19 of "The Finance Act, 1907,"* shall be made primarily from the pay. (3.) All the provisions of the Income Tax Acts which relate to claims for exemption or relief, or the proof to be given with respect to those claims, shall apply to claims for relief under this section and the proof to be given with respect to those claims. 26.—(1.) In any income-tax year to which this section applies, the whole amount of profits and gains by reference to which the limit of the relief granted in respect of the premiums or insurance policies under section 54 of The Income Tax Act, 1853," and any Act amending the same, is calculated, shall be taken to be and to have been the whole amount of the profits Vol. C, page 8. and gains within the meaning of that section for the year ending the 5th day of April, 1914, where that amount is or was greater than the amount of the profits and gains by reference to which the limit would be calculated but for this section. (2.) This section applies to the income-tax year ended on the 5th day of April, 1915, to the current income-tax year, and to any future income-tax year which includes any time during which the present war continues, and any amount which has been paid before the passing of this Act, and would not have been paid if this section had been in force, shall be repaid. 27.-(1.) Weekly wage earners to whom this section applies shall be assessed and charged to income tax in respect of their wages in each quarter of the year instead of in the whole year, and shall in all cases be assessed and charged in respect of the actual amount of their wages for that quarter, and as respects any such assessment and charge, and the collection of the tax, the Income Tax Acts shall have effect as if income tax were charged for each quarter instead of for the year. (2.) This section applies only to weekly wage earners employed by way of manual labour in respect of the wages arising from that employment, and does not apply to persons employed as clerks, typists, draftsmen, or in any other similar capacity. The expression "weekly wage earner" means a person who receives wages which are calculated by reference to the hour, day, week, or any period less than a month, at whatever intervals the wages may be paid, or who receives wages, however calculated, which are paid daily, weekly, or at any less intervals than a month. If any question arises whether any person is a person to whom this section applies, that question shall be determined jointly by the Commissioners of Inland Revenue and the general Commissioners, and their determination shall be final and conclusive on the question. (3.) This section shall not have effect as respects the tax for the current income-tax year. 28. (1.) Section 21 of "The Finance Act, 1907," "* which relates to returns to be made by the employer, shall extend so as to apply to all weekly wage earners to whom the provisions of this Act as to quarterly assessment apply, and so as to enable returns to be required at such times and intervals as may be fixed by regulations made under this section. Where an employer is a body corporate, including a Company, that body corporate shall be liable to a penalty for failure to deliver a return in pursuance of section 21 of "The Finance Act, 1907," as well as the secretary or other officer performing the duties of secretary of the body corporate. (2.) The assessment and charge of income tax in each quarter under this Act shall not affect the grant of any exemption, relief, or abatement which is dependent, wholly or partially, on total annual income; and any such exemption, relief, or abatement shall be given, in cases where the income tax is assessed and charged quarterly under this Act, as if the total wages on which the tax is charged, and the total tax charged for the four quarters of the year, were respectively the total income for the year from the wages and the total tax charged for the year in respect of the wages. The Commissioners of Inland Revenue may, however, if they think fit in any case, in accordance with regulations made by them under this section, allow any such exemption, relief, or abatement by way of reduction of the quarterly assessment or repayment of the quarterly tax. (3.) The Commissioners of Inland Revenue may make regulations generally with respect to the assessment and collection of income tax under this Act in the case of weekly wage earners, and with respect to the procedure to be adopted for the purpose, and may in particular by those regulations, in the case of those weekly wage earners, provide for the assessment of the tax by the Surveyor of Taxes and for the collection of the tax by a collector appointed by them, and for the application to the tax of the rules and provisions applicable to Schedule (E) in cases where those rules and provisions are not otherwise applicable. (4.) The amount of any income tax assessed and charged quarterly under this Act shall, without prejudice to any other method of recovery under the Income Tax Acts, be also recoverable summarily as a civil debt. (5.) Nothing in this Part of this Act shall affect the right of appeal to the general Commissioners, and the general Commissioners may, if they think it necessary for the purpose of expediting the hearing of appeals, add to the number of general Commissioners by the co-optation or appointment of such persons for the purpose, as they think fit The powers under this provision may be exercised, notwithstanding any limitation under any Act of the number of the general Commissioners. 29. Sub-section (4) of section 19 of "The Finance Act, 1907" (which limits the time within which a claim for relief on account of earned income is to be made), shall cease to have effect. 30. Any bank carrying on a bona fide banking business in the United Kingdom shall be relieved, by repayment or otherwise, from income tax under Schedule (C) in respect of the interest on any securities which the bank prove to the satisfaction of the special Commissioners to represent subscriptions by the bank to any Government loan issued for the purposes of the present war either before or after the passing of this Act, and the bank shall include the amount of any such interest in the computation of the balance of its profits and gains for the purpose of assessment under the first case of Schedule (D). 31.-(1.) Section 41 of "The Income Tax Act, 1842" (which relates to the charge of income tax in special cases), shall, so far as it relates to the taxation of non-residents, be extended |