HC Deb 18 June 1952 vol 502 c1413
Mr. Maudling

I beg to move, in page 51, line 2, to leave out from "period," to the end of line 4, and to insert: if the apportionment made in its case under subsection (2) of the last preceding section is made in proportion to the number of months or fractions of months in the respective parts thereof. This Amendment is consequential. It follows upon the Amendment made, on re-committal, to Clause 43, whereby a company has the right to require the assessment of its profits to be based on its actual profits for a broken period when proper accounts for that period are available.

Amendment agreed to.