§ 5.14 p.m.
§ The Solicitor-GeneralI beg to move, in page 12, line 21, at the end, to insert 200
or(b) of any tax in respect of any period in the year in question unless rent for that period was payable under a short lease.Those who have read this Amendment may have been a little puzzled to find that there is a paragraph (b) but not a paragraph (a). The authorities of the House will put in the (a), which obviously comes after "person," in line 18.The effect of this Amendment is to carry out a promise given during the Committee stage to make it plain that the second part of the Clause, like the first part, is to apply only to short leases.
§ Amendment agreed to.