HC Deb 09 April 1962 vol 657 c1012

Motion made, and Question, That further provision be made far charging income tax in connection with disposals of land by a company connected with other persons who have or have had dealings in land, or have had an interest in companies having dealings in land, or by a person connected with another person who is in business as a builder (including any business which extends to the erection of securing the erection of buildings).—[Mr. Lloyd.]

put and agreed to.