§
Motion made, and Question,
That charges to income tax and corporation tax, including charges for past years of assessment and accounting periods, may be imposed by provisions about any trade, profession or vocation the profits or gains of which for any
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past or future period have been computed otherwise than by reference to earnings.—[Mr. Roy Jenkins.]
§ put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.