HC Deb 03 May 1966 vol 727 c1463

Motion made, and Question,

  1. 11. That for the year 1965–66 and later years of assessment section 415(1) of the Income Tax Act 1952 shall not apply to certain payments made under partnership agreements, or in respect of the acquisition of the whole or part of a business (being in either case payments made under a liability incurred for full consideration) or to certain income arising under a settlement made by one party to a marriage by way of provision for the other.—[Mr. Callaghan.]

put and agreed to.