484 



Weather Forecasts by Wireless. [Sept., 



this Act summer time will start at 2 o'clock in the morning 

 of the day next following the third Saturday in April, or if 

 that day is Easter Sunday, the day next following the second 

 Saturday in April. It will end at 2 o'clock in the morning 

 of the day next following the third Saturday in September. 



In 1923, accordingly, summer time will start on Sunday, 

 22nd April, and end on Sunday, 15th September. 



The Act applies only to the year 1923 and will therefore be 

 brought up in Parliament for reconsideration annually under 

 the "Expiring Laws Continuance Bill." 



In his Budget Statement made on 1st May in the House of 

 Commons, the Chancellor of the Exchequer proposed an im- 

 Farmers' portant alteration in the assessment of 

 Income Tax farmers' profits for Income Tax under 

 Schedule B, and by the Finance Act, 1922, 

 these proposals have now become law. Under the Act the profits 

 for the year 1922-23 will be reckoned as equal to the rent or 

 annual value of the land, instead of twice the value, and the 

 position will thus revert to what it was prior to the financial 

 year 1918-19. One effect of this will be that many farmers 

 whose assessed income, under the assessment that has been 

 operative for the last four years, was sufficient to make them 

 liable to Income Tax, will be exempt this year. 



Furthermore, if a farmer can prove at the end of the year 

 that' he has not made a profit equal to the annual value of his 

 land he can claim to pay on the actual profit, or alternatively 

 he can elect to be assessed under Schedule D, that is, on the 

 average of his actual profits for the three previous years. In 

 both these cases, however, the production of accounts will be 

 necessary in order to show what the actual profits were. 

 ****** 



In answer to a question in the House of Commons on 6th 

 July, the Secretary of State for Air stated that the distribution 

 of w^eather forecasts by wireless telephone 

 Weather Forecasts would involve a capital expenditure of 

 by Wireless .^5,000 and an annual upkeep of about 

 Telephone and £1,500. The provision of such a service 

 Telegraph. would, he said, be considered when funds 

 were available. 



With regard to the sending out of forecasts by wireless 

 telegraphy the Air Ministry has recently issued a pamphlet* 



* The Wireless Weather Manual, M.O. 255, published by H.M. Stationery 

 Office, price 9d. 



