HC Deb 22 April 1947 vol 436 cc820-1

13. "That, as respects past, present and future years of assessment, the law applicable to the income tax of the National Coal Board and the other persons concerned shall be amended -in relation to cases where, whether before or after the passing of this Resolution, assets vest in that Board by virtue of any of the provisions of the Coal Industry Nationalisation Act, 1946."