HC Deb 12 April 1965 vol 710 c1094

Ordered, That, notwithstanding anything to the contrary in the practice of the House relating to matters which may be included in Finance Bills, any Finance Bill introduced in the present Session may include provisions not operative in the present financial year, with a view to or in connection with the introduction of a new tax on the income and other profits or gains of companies and other bodies or trusts and the alteration and extension of taxation on their dividends and distributions.—[The Chancellor of the Exchequer.]