§ Resolution reported:
§ AGRICULTURE (SCOTLAND)
§ "That, where under any Act of the present Session to amend the enactments relating to agricultural holdings in Scotland; to make further provision for the improvement and development of agriculture and the use of agricultural land in Scotland; to authorise the making of grants towards the provision of houses and buildings for landholders and cottars in the Highlands and Islands, and to extend the time for making applications for assistance under the Housing (Agricultural Population) (Scotland) Act, 1938, the Secretary of State takes possession of land for the purpose of farming it, the enactments relating to income tax shall apply in relation to payments made by the Secretary of State or by a person entrusted by him with the farming thereof, as if the Secretary of State or such person were a tenant, the recipient of the payments were a lessor and the payments were rent."