HC Deb 30 April 1974 vol 872 c1043


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.—[Dr. Gilbert.]