HC Deb 05 December 1973 vol 865 c1412

Resolved, That any Act of the present Session providing for the construction and operation of a railway tunnel system under the English Channel may include:—

  1. (a) provision treating, for the purposes of liability to tax, the discharge of functions in relation to that system as the carrying on of a trade by the British Channel Tunnel Board constituted by that Act; and
  2. (b) provision affecting the computation of tax on that Board.—[Mr. Speed.]