Financial Resolutions. - Financial Resolution No. 2: Income Tax and Sur-Tax.
That provision be made—
(a) for the purpose of securing that, in the case of a trade, profession or vocation carried on by persons in partnership, income tax in respect of the profits or gains arising to any partner shall be charged by assessment on that partner, and
(b) for matters affecting liability to income tax (including sur-tax) which are supplemental or ancillary to that purpose.
Resolution put and agreed to.