§ Mr. Patrick JenkinI 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.