§
Motion made, and Question,
That provision shall be made for charging persons disposing of property of any description (including shares, debentures, debts and other incorporeal property) to income tax in respect of gains arising or treated as arising to them from the acquisition and disposal of the property, other than gains which accrue as profits of a trade, profession, vocation, office of employment, and in that connection provision may be made for bringing into the charge as a disposal the receipt or realisation of a debt or security on its repayment or redemption, the appropriation of property for any specified purpose, and other cases, and for bringing into the charge as disposals by a person disposals made by a nominee or trustee for him, and for other incidental matters.—[Mr. Lloyd.]
§ put and agreed to.