§ Another measure of the last Labour Government which our predecessors reversed was the provision under which a child's investment income was aggregated for tax purposes with that of the child's parent. When in Opposition, we made it clear that we regarded aggregation as socially just and that we should restore the position when we returned to power. This I now propose to do, but because of the preparatory work required, aggregation cannot commence until April 1975, and the necessary provisions will therefore be included in my second Finance Bill.