HC Deb 06 April 1965 vol 710 c311

Motion made, and Question, 19. That new provisions should be enacted for these purposes:—

  1. (a) for the introduction, at such rate as may be imposed by any later Act, of a new tax on the income and other profits or gains of companies, together with such other bodies and trusts as may be brought within the scope of the tax; and
  2. (b) for making any income tax which may be charged by a later Act for years after 1965–66 chargeable on all dividends and distributions of companies and of such other bodies and trusts as aforesaid, and on such other amounts as may be brought into the charge with dividends and distributions;
and, notwithstanding any charge to taxation thereby imposed for any period before or after the passing of this Resolution, there may be made any such adaptations or amendments (whether immediate or postponed) of income tax or any existing tax or duty as deal with matters falling within the new provisions above authorised or with matters related to or affected by the new provisions or their introduction.—[Mr. Callaghan.]

put and agreed to.