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OF THE UNITED KINGDOM OF
GREAT BRITAIN AND IRELAND:
PASSED IN THE
FORTY-EIGHTH AND FORTY-NINTH YEARS
OF THE REIGN OF HER MAJESTY
At the Parliament begun and holden at Westminster, the 29th Day of
PRINTED BY EYRE AND SPOTTISWOODE,
PRINTERS TO THE QUEEN'S MOST EXCELLENT MAJESTY.
PUBLISHED BY F. E. STREETEN, PROPRIETOR OF THE LAW JOURNAL REPORTS,
2. Grant of additional duties of income tax.
3. Provisions for securing additional duties on dividends, &c., and as to right of deduction. 4. Application of existing enactments to additional duty.
An Act to grant to Her Majesty
additional Rates of Income Tax.
Most Gracious Sovereign,
described as chargeable in the Act of the
sixteenth and seventeenth
For every twenty shillings of the annual
3. (1.) In the case of dividends, interest, or other annual profits or gains due or payable half-yearly or quarterly in the course of the said year which commenced on the sixth day of April one thousand eight hundred and eighty-four, the following provisions shall have effect: :
(a.) Where one of the half-yearly payments or two of the quarterly payments shall have been made prior to the passing of this Act, the other half-yearly payment or quarterly payments shall be charged with the additional duty of two pence for every twenty shillings of the amount thereof:
(b.) Where three of the quarterly payments shall have been made prior to the passing