PART IIIncome Tax
14Super-tax for 1925-26
(1)
The rates of super-tax for the year 1925-26 shall, for the purposes of section four of the Income Tax Act, 1918, as amended by any subsequent enactment, be as follows :—
In respect of the first two thousand pounds of the income | Nil |
In respect of the excess over two thousand pounds— | |
| Ninepence. |
| One shilling. |
| One shilling and sixpence. |
| Two shillings and threepence. |
| Three shillings. |
| Three shillings and sixpence. |
| Four shillings. |
| Four shillings and sixpence. |
| Five shillings. |
| Five shillings and sixpence. |
| Six shillings. |
(2)
All such enactments relating to super-tax as were in force with respect to the super-tax granted for the year 1924-25 shall have full force and effect with respect to the super-tax granted under this section.