HC Deb 14 April 1930 vol 237 cc2689-90

Resolved, That it is expedient to amend the provisions of the Income Tax Acts relating to the computation for the purposes of Income Tax of the profits or gains of a trade, profession or vocation so far as relates to the charge of income Tax in respect of any such profits or gains for the year of assess- ment next after, and the year of assessment next but one after, the year of assessment in which the trade, profession or vocation was set up or commenced.