§ Motion made, and Question.
§ That where a trade, profession or vocation is permanently discontinued in 1964–65 or any subsequent year of assessment income tax for the two years of assessment immediately preceding shall in certain cases be charged by reference to the profits or gains of those years, and the provisions of the Income Tax Acts relating to the charging of tax where there is a discontinuance shall be amended accordingly.—[Mr. Maudling.]
§ put and agreed to.