§
Motion made, and Question,
16. That relief in respect of the cost of
maintenance, repairs, insurance and management under
section 29(4) of the Finance Act 1963 and under
paragraph 11 of Schedule 4 to that Act for the year
1963–64 and later years of assessment shall be
restricted by reference to allowances under section 313 of
the Income Tax Act 1952 (maintenance, etc., of
agricultural land) as well as by reference to relief under
sections 99 to 101 or 176(1)(g) of the Income Tax Act
1952 (general maintenance relief)—[Mr.
Callaghan.]
§ put and agreed to.