§ Motion made, and Question,
§ 18. That charges to income tax and corporation tax may be imposed by provisions which restrict relief—
- (a) in respect of losses incurred in farming or market gardening in the year 1967–68 or later years of assessment, or in accounting periods beginning on or after 1st April 1967, or
- (b) in respect of capital allowances falling to be made in taxing a trade of farming or market gardening for any such year of assessment or accounting period,
§ put and agreed to.