§
Resolved,
That, notwithstanding anything to the contrary in the practice of the House relating to the matters which may be included in Finance Bills, provision may be made in any Finance Bill of the present Session for amending, as respects tax for years of assessment beginning not earlier than 6th April 1964, the provisions of section 212 of the Income Tax Act 1952 (child relief) relating to cases where a child is entitled to an income in his own right.—[Mr. Barber.]