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Section three of the Finance Act, 1914, as amended by section ten of the Finance Act, 1915 (which contains the rates of super-tax), shall have effect as if the following items were substituted for the last item in subsection (1) thereof; namely—
for every pound of the next one thousand pounds of the excess } | two shillings and tenpence. |
for every pound of the next one thousand pounds of the excess } | three shillings and twopence. |
for every pound of the remainder of the excess } | three shillings and sixpence. |
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