§ Motion made, and Question,
§ That, in connection with the removal from the charge to income tax of the occupier's beneficial interest in land in the United Kingdom, the necessary consequential alterations be made in the amounts of tax deductible or repayable under section 157 (pay as you earn) of the Income Tax Act 1952:
§ Provided that the amounts of tax so deductible or repayable before 6th July 1963 shall be the same as if no alterations had been required, the alterations being made by adjusting subsequent deductions or repayments or, if need be, by an assessment.
§ And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1913.—[Mr. Maudling.]
§ put and agreed to.