§ 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—
- (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
- (b) provision affecting the computation of tax on that Board.—[Dr. Gilbert.]