§ 14. "That there may be included in any Act of the present Session relating to finance such provisions as to Income Tax as Parliament may determine in relation to settlements, dispositions, trusts, covenants, agreements, arrangements, and transfers of assets made or entered into, directly or indirectly, whether before or after the date of this Resolution, by any person in favour 574 of any of his children (including stepchildren, adopted children and illegitimate children)."