§ 14. "That income tax for the year 1938–39 in respect of the excess of the total income of an individual over two thousand pounds shall, instead of being charged at the rates mentioned in section twelve of the Finance Act, 1939, be charged at rates exceeding the standard rate by the amounts specified in the second column of the following Table; and that such amendments shall be made in the Income Tax Acts as are consequential on the foregoing provisions of this Resolution:—

1635For every pound of the first five hundred pounds of the excess | One shilling and threepence. |

For every pound of the next five hundred pounds of the excess | One shilling and sixpence. |

For every pound of the next one thousand pounds of the excess | Two shillings and sixpence. |

For every pound of the next one thousand pounds of the excess | Three shillings and sixpence. |

For every pound of the next one thousand pounds of the excess | Four shillings and three-pence. |

For every pound of the next two thousand pounds of the excess | Five shillings. |

For every pound of the next two thousand pounds of the excess | Six shillings and threepence. |

For every pound of the next five thousand pounds of the excess | Seven shillings and sixpence. |

For every pound of the next five thousand pounds of the excess | Eight shillings and sixpence. |

For every pound of the next ten thousand pounds of the excess | Nine shillings. |

For every pound of the remainder of the excess | Nine shillings and sixpence. |