HC Deb 25 March 1968 vol 761 c1070

Motion made, and Question, That charges to income tax, corporation tax and capital gains tax, including charges for past years of assessment or accounting periods, may be made—

  1. (a) by provisions about industrial information and techniques, including anything commonly called know-how, and
  2. (b) by provisions about the granting or creation of restrictive covenants or obligations connected with the disposition of industrial information or techniques.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.