POSTPONED CLAUSE 32.— (Relief from Super-tax where income attributable to a period exceeding a year is received in a year.)

HC Deb 04 July 1927 vol 208 cc1057-8

Sir HENRY BUCKINGHAM

I beg to move, in page 21, line 14, to leave out the word "may" and to insert instead thereof the word "shall." This is a very small Amendment. It is simply that the Special Commissioner shall charge the taxpayer to Super-tax or adjust his liability to Super-tax for that year or any succeeding year—

Mr. CHURCHILL

We will accept the Amendment.

Amendment agreed to.

Clause, as amended, ordered to stand part of the Bill.

Postponed Clause 33 (Supplemental provisions) ordered to stand part of the Bill.)