HC Deb 11 April 1967 vol 744 c1020

Motion made, and Question,

18. That charges to income tax and corporation tax may be imposed by provisions which restrict relief—

  1. (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
  2. (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,
and that the charges so imposed may include charges for past accounting periods.—[Mr. Callaghan.]

put and agreed to.