§
Resolved,
That where the profits of bodies corporate and others arising after the end of the year nineteen hundred and fifty-one exceed a certain standard, a tax, which shall be known as the excess profits levy and shall not be deductible in computing profits or gains or losses for income tax and profits tax purposes, shall be charged equal to thirty per cent. of the excess, and any Act of the present session giving effect to this resolution may, amongst other things, extend or apply to the levy, with or without modifications, any enactment relating to any other tax, and contain special provisions applicable to particular classes of cases.