HC Deb 03 April 1963 vol 675 c502

Motion made, and Question,

That provision be made for including in emoluments chargeable under Schedule F. an amount in respect of premises occupied by, or by the wife or husband of, the holder of an office or employment (including any person who is a director within the meaning of Section 163 (1) of the Income Tax Act 1952) at no rent or a rent less than the annual value.—[Mr. Maudling.]

put and agreed to.