§ Motion made, and Question,
- 20. That in connection with the management and administration of the Corporation Tax Acts charges may be imposed to corporation tax, income tax and to the profits tax, including tax for past years of assessment or accounting periods, in consequence of provisions concerning the time when tax becomes due, the persons on whom and the time within which assessments to tax may be made, interest on tax. income of a close company which is sub-apportioned to participators of another company, the recovery of any relief (including relief payable out of money provided by Parliament) which is, or has become, excessive. and in consequence of other administrative provisions.—[Mr. Callaghan.]
§ put and agreed to.