HC Deb 22 April 1947 vol 436 c820

12. "That the extent and incidence of in come tax, for the year 1946–47 and subsequent years of assessment, shall be varied so as to give effect to amendments of the law relating to the effects of provisions in arrangements with the governments of territories outside the United Kingdom for the crediting, against United Kingdom tax, of tax payable under the laws of those territories."