(a) Income Tax shall be charged for the year beginning the sixth day of April, nineteen hundred and twenty-four, at the rate of four shillings and sixpence in the pound, and the same Super-tax shall be charged for that year as was charged for the year beginning the sixth day of April, nineteen hundred and twenty-three; and
(b) The annual value of any property which has been adopted for the purpose of Income Tax under Schedules A and B for the year beginning the sixth day of April, nineteen hundred and twenty-three, shall be taken as the annual value of that property for the same purpose for the year beginning the sixth day of April, nineteen hundred and twenty-four;