I move:
(1) That income-tax shall be charged for the year beginning on the 6th day of April, 1944, at the rate of seven shillings and sixpence in the pound.
(2) That surtax (other than excess surtax) for the year beginning on the 6th day of April, 1944, shall be charged in respect of the income of any individual the total of which from all sources exceeds one 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, 1943.
(3) That where the total income, within the meaning of Section 5 of the Finance Act, 1941 (No. 14 of 1941), of any individual for the year beginning on the 6th day of April, 1944, exceeds one thousand five hundred pounds and includes any such profits as are mentioned in the said Section 5, an additional duty of surtax (in this Resolution referred to as excess surtax) shall be charged for the said year beginning on the 6th day of April, 1944, at the rate of seven shillings and sixpence in the pound in respect of so much of the said income as is made chargeable therewith by sub-section (1) of the said Section 5 as modified and applied by the subsequent paragraphs of this Resolution.
(4) That the several statutory and other provisions which were in force on the 5th day of April, 1944, in relation to income-tax and surtax (including excess surtax) shall have effect in relation to the income-tax and surtax (including excess surtax) to be charged as aforesaid for the year beginning on the 6th day of April, 1944.
(5) That in the application (by virtue of the next preceding paragraph of this Resolution) of Part II of the Finance Act, 1941 (No. 14 of 1941), to the excess surtax to be charged as aforesaid for the year beginning on the 6th day of April, 1944, the said Part II shall have effect with and subject to the following modifications, that is to say:—
(a) the expression "the 6th day of April, 1944," shall be substituted for the expression "the 6th day of April, 1941," wherever that expression occurs in the said Part II;
(b) in paragraph (b) of sub-section (3) of Section 7 of the said Act, the expression "the 5th day of April, 1945," shall be substituted for the expression "the 5th day of April, 1942," and the word "eight" shall be substituted for the word "five" and the expression "the 5th day of April, 1944," shall be substituted for the expression "the 5th day of April, 1941."