§ During Finance Bill debates last year my predecessor was pressed from both sides of the Committee to concede tax relief in respect of certain payments, in the nature of income, that are made by the German Government as compensation to victims of Nazi persecution resident in this country. There is undoubtedly considerable sympathy for the recipients of these payments and I have decided to put forward a clause in the Finance Bill to authorise relief because of the very special circumstances of these cases. The cost is estimated at £¼ million this year. I also propose that the relief should be retrospective to the first assessments in 1956–57 and that may involve the repayment this year of an additional £¼ million of tax already paid.