Section 0I: Exceptional tax on high incomes.

I. – 1 A contribution on the reference tax income of the tax household, as defined in 1° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, retained for their amount before application of the allowance mentioned in 1 ter or 1 quater of article 150-0 D, for which the deferral of taxation expires and without application of…