HC Deb 11 April 1967 vol 744 c1021

Motion made, and Question,

21. That, as respects income and gains arising or accruing on or after 6th April 1967, unilateral relief under section 348 of the Income Tax Act 1952 be given by allowing credit for the foreign tax computed by reference thereto against the United Kingdom tax so computed.—[Mr. Callaghan.]

put and agreed to.