§ Motion made, and Question,
- 23. That charges to corporation tax and income tax may be imposed by provisions modifying the exemption from tax conferred on friendly societies by Section 440(1) of the Income Tax Act 1952 as applied, and extended to tax on chargeable gains, by the Corporation Tax Acts, and by other provisions relating to assurance business carried on by friendly societies.—[Mr. Callaghan.]
§ put and agreed to.