§ Motion made, and Question,
§ That it is expedient to authorise any charges to capital gains tax, or any charges to corporation tax in respect of chargeable gains, including a charge for a past year of assessment or accounting period, attributable to any amendment of the Income Tax Acts, or attributable to any amendment of the Corporation Tax Acts as respects tax payable in respect of the income of any company.—[Mr. Roy Jenkins]
§ put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to