§ One minor change relates to the method of calculating how much United Kingdom tax is available for credit when income has suffered overseas tax. The House will remember that in 1965 the Finance Act made provision for using an individual's marginal tax rate instead of his average tax rate for this purpose but that the operation of the new provision was to be postponed until a date to be fixed later. With the progress that has now been made in renegotiating our double taxation agreements, I have decided that the way is now clear to ask Parliament to bring that provision into operation. It involves a useful simplification of what can sometimes be a complicated calculation.