Commentary on Sections The Income Tax (Offices and Employments) Act 1944 (7&8 Geo. 6. (1943-44) c.12) Extension of principal Act (subject to exceptions) to all emoluments taxable under Schedule E
“1–(1)Subject to the provisions of this Act, the Income Tax (Employments) Act, 1943 (hereafter in this Act referred to as “the principal Act”) shall extend to all emoluments assessable to income tax under Schedule E, other than pay, pension or other emoluments payable in respect of any service in or with the armed forces of the Crown, and accordingly that Act shall have effect as if for subsections (2) to (4) of section one thereof there were substituted the following subsection –“(2)The said emoluments (hereafter in this Act referred to as “emoluments to which this Act applies”) are all emoluments assessable to income tax under Schedule E, other than pay, pension or other emoluments payable in respect of any service in or with the armed forces of the Crown”.”
2729.Both the 1943 and 1944 Acts were short and contained mainly transitional provisions. The details of PAYE were then, as now, left for regulations made under section 2 of the 1943 Act.