HC Deb 06 July 1971 vol 820 c1297
Mr. Patrick Jenkin

I beg to move Amendment No. 107, in page 65, line 15, leave out from 'any' to '(including' in line 16 and insert: 'repayment to an employee during his lifetime of any contributions',

The Amendment implements an undertaking I gave in Committee that a repayment of contributions made after a man's death should not be subject to tax.

Amendment agreed to.

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