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Amendment made: In page 36, line 36, at the end, insert the words:
(7) Where any person has ceased to hold an office or employment under a railway company or has ceased to be entitled to any pension paid by a railway company, such part of any tax assessed and charged upon the company under Rule 7 of the rules applicable to Schedule E in respect of that office, employment, or pension as cannot be deducted out of emoluments shall be collected and levied from that person or from his executors or administrators, as the case may be, as if he or they had been chargeable and charged with the said tax."—[Mr. Churchill.]