§ Resolved,
§ " That where a trade or business of any kind is carried on by or on behalf of the Government of any part of His Majesty's Dominions outside Great Britain and Northern Ireland, that Government shall, in respect of the trade or business and of all operations in connection therewith, all property occupied in Great Britain or Northern Ireland and all goods owned in 113 Great Britain or Northern Ireland for the purposes thereof and all income arising in connection therewith, be liable, in the same manner as in the like case any other person would be, to all taxation for the time being in force in Great Britain or Northern Ireland.
§ For the purposes of this Resolution the expression His Majesty's Dominions' includes any territory which is under His Majesty's protection or in respect of which a mandate is being exercised by the Government or any part of His Majesty's Dominions."