HC Deb 03 February 1947 vol 432 c1532

Resolution reported: That where under any Act of the present Session to make further provision for agriculture the Minister of Agriculture and Fisheries takes possession of land for the purpose of farming it, the enactments relating to income tax and land tax shall apply to payments in respect of the land made by the said Minister or a person to whom he has entrusted the farming thereof, as if the Minister or the said person were a tenant, the recipient of the payments were the lessor. and the payments were rent.

Resolution agreed to.