HC Deb 30 March 1955 vol 539 c386

Resolution reported,

That where, under any Act of the present Session to repeal the power to requisition land for housing purposes under Defence Regulations and transfer to local authorities in England and Wales the right to possession of requisitioned houses for a limited period, any sums are payable by a local authority to the landlord of a dwelling on account of rent which, by virtue of the said Act, is irrecoverable from the tenant, those sums shall he deemed for the purposes of the enactments relating to income tax to be received by the landlord as rent paid by the tenant.

Resolution agreed to.